By Adam Aptowitzer It is not often that the charities community can take instruction from a GST case of the Tax Court, especially when the taxpayer is a numbered company. But the recent case of 2253787 Ontario Inc. v. The Queen1 is an important commentary on the law of agency, and if the principle there […]
Bringing the Provinces Back In – Creating a Federated Charities Council
Written by Adam Aptowitzer Published by the C.D. Howe Institute November 2009 View PDF
Operating Inter-Provincially
Paper delivered by Adam Aptowitzer at the Canadian Bar Association Symposium April 30, 2010 View PDF Schedule – Part A Schedule – Part B
Submission on Incentives for Charitable Giving
Submitted to The Standing Committee on Finance View PDF
At the Crossroads: New Ideas for Charity Finance in Canada
Written by Adam Aptowitzer Published by the CD Howe Institute March 8, 2012. View PDF
Fighting the Wrong Battles
By Adam Aptowitzer The firestorm of media attention which has resulted from the Conservative changes to funding for political activity is astonishing given the relatively small impact of these changes. More to the point the media almost never comments on changes affecting the sector, even when those changes are both expansive and arguably unconstitutional. One […]
Bylaws – Who Needs em
Bylaws: Who Needs ‘Em By: Adam Aptowitzer The ongoing changeover of Federal corporations to the Canada Not for Profit Corporations Act is raising interesting questions about the bylaws that may have been used by a corporation since its inception. (It bears mentioning that the same questions arise in the context of Ontario non share capital […]
Sometimes the Wheels of Justice Turn Too Quickly
By Adam Aptowitzer The name “Parklane Charitable Donation Program” will be familiar to those that follow the news in the charitable sector. Originally the Program, like others, involved an out of pocket expense and charitable donation tax receipt, the former being several times less than the latter. In the case of Parklane the receipt generally […]
Tax Court Decision of Major Impact to Charity Directors and Tax Professionals Alike
Tax Court Decision of Major Impact to Charity Directors and Tax Professionals Alike By: Adam Aptowitzer A recent decision of the Tax Court of Canada in the Guindon[1] matter has completely changed the way the CRA can assess people who provide advice, information or paperwork related to a filed income tax return. As a result […]
In Incentive Lies Behaviour – If You Understand the Incentive
In Incentive Lies Behaviour – If You Understand the Incentive By: Adam Aptowitzer Most Canadians are aware of the effect that RRSP contributions have on their taxes, and are aware of the deadline for making contributions each year. This is mostly due to the educational efforts of the banks and others that ‘sell’ RRSPs make […]
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