By Adam Aptowitzer Several years ago then Finance Minister Jim Flaherty announced in Budget 2013 that the CRA would begin delaying the assessments of Income Tax returns submitted by Canadians who had participated in certain tax shelters. At the time it was understood that this time was needed to allow the CRA time to audit […]
Killing Two Birds with One Stone – New Budget Changes Mean Social Enterprise Opportunities
By Adam Aptowitzer Recent budget changes may herald new opportunities for social entrepreneurship. The Federal Government proposed changes in Budget 2015 to allow charities to own LP units. The change was apparently intended to resolve a technical problem involving investments by charities, but it may have a useful side benefit in allowing charities to structure […]
Sometimes Directors Should Be Liable
By Adam Aptowitzer One of the questions that directors ask (or should ask) prior to taking on the role is the extent to which they may be personally liable for the debts of a charity. Directors almost never ask about the personal liabilities which could arise should the charity be revoked. And, while there are […]
Lack of Nuance in the Charity System Strikes Again
By Adam Aptowitzer The current media interest in the application of the political activities test for charities is indicative of the lack of nuance in our charity regulatory system. As we have written before on the history of the political activities test as it applies to charities, the provision in question, which allows charities to contribute up to […]
Balancing Confidence and Flexibility in Gift Planning
By Adam Aptowitzer One of the unstated pillars of gift planning is to find ways of assuring a donor that his/her wishes will be carried out after death. Unfortunately, this can be a double-edged sword. While it may help convince a donor to give now the future needs of a charity can be difficult to […]
Charities and Politics – A Bit of History
By Adam Aptowitzer The current conflagration about charities and their involvement in political advocacy is focused on worries about whether the law is being fairly applied to all organizations. Specifically organizations with a perspective contrary to the current government’s policies feel that they are the subject of a conspiracy. In some cases, particularly for charities […]
Volunteering Is Rewarding – But Brings Its Own Hazards
By Adam Aptowitzer Volunteering for a charity can be a rewarding way to help out in the community but it can bring with it a number of legal responsibilities. Legal responsibility is often assigned on the basis of the role an individual serves within an organization. Volunteering, though, can muddy the waters about the position […]
A New Policy Idea – Tapping the Wealth of RRSPs
By Adam Aptowitzer It should go without saying that the system for charity regulation in Canada is extremely complex. Part of the reason for this situation is that the system is essentially part of a larger one dedicated to the imposition of an income tax. Typically this is seen in the registration of a […]
Preparing for the “Big If”
By Adam Aptowitzer It is one of the more interesting aspects of practicing law that allows lawyers to consider the situation when two laws designed for different purposes intersect. Sometimes these differences can cause difficulties but when used creatively they, at times, can be the key to solving difficult problems. One such intersection involves a […]
Not-for Profits Should Be Doing Some Strategic Thinking
By Adam Aptowitzer Typically, because charities are subject to so much regulation and not-for-profits comparatively little, most focus from the sector tends to fall on the former. However, there are changes both recent and expected that not-for-profits should be planning for. The first and most obvious change is the new suite of corporate laws that […]
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