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You are here: Home / Archives for Alexandra Tzannidakis

Social Investment changes in Charities Accounting Act

October 17, 2017

By: Alexandra Tzannidakis Among other things, Bill 154 (the proposed Cutting Unnecessary Red Tape Act) makes significant changes to the Charities Accounting Act (“CAA”). The changes give charities increased freedom and certainty in making “social investments” where the focus is mission-related results rather than financial benefit to the charity. A brief backgrounder is in order […]

Filed Under: Articles, Charities - Current Articles Tagged With: Alexandra Tzannidakis, CAA, Charities Accounting Act, Drache Aptowitzer LLP, social investment, social investments, trust property, trustees

Powers and Limits of an Executive Committee

July 14, 2017

By:    Alexandra Tzannidakis It’s a very common practice, especially in organizations with larger boards, to have a subgroup of the directors form an executive committee that makes core decisions.  But some caution must be exercised when deciding which powers to delegate to an executive committee – or indeed, to any subgroup of directors. Depending […]

Filed Under: Articles, Charities - Current Articles, Charity Structure Tagged With: Alexandra Tzannidakis, delegation of director power, director power delegation, executive committee, non-profit organizations, not-for-profit organizations

Important Anti-Spam Deadline on July 1

June 16, 2017

By: Alexandra Tzannidakis Canada’s Anti-Spam Legislation (CASL) came into effect three years ago to restrict commercial electronic messages (CEMs). It started with a probationary period of sorts to help organizations ease into compliance. On July 1, 2017 that phase-in period ends. The deadline is specifically related to the CASL requirements for obtaining “consent” from recipients […]

Filed Under: Articles, Charities - Current Articles Tagged With: Alexandra Tzannidakis, anti-spam law, CASL, CEM, commercial electronic messages, Express Consent, Implied consent

Expanded EHT Exemption for Charities with Multiple Locations

February 24, 2017

By: Alexandra Tzannidakis Ontario’s Employer Health Tax (EHT) is a payroll tax that generally kicks in after an organization’s payroll exceeds a certain amount. In practice, this works as an exemption from the tax on the first $450,000 of the organization’s payroll. Not every employer can benefit from this exemption, since it is intended to […]

Filed Under: Articles, Charities - Current Articles Tagged With: Alexandra Tzannidakis, Charity Exemption, EHT, EHT Exemptions, Employer Health Tax Ontario, qualifying campus

Charter Challenge to Political Activities of Charities

December 19, 2016

By: Alexandra Tzannidakis When the Liberals came into power last year, the new Minister of National Revenue announced that she was putting a halt to the “political activities” audit of charities that the previous administration had been conducting for the past few years.  In practice, this meant that the charities in line to be audited […]

Filed Under: Articles, Charities - Article Archive, Charities - Current Articles Tagged With: Alexandra Tzannidakis, Charity Audit, charity resources, charter, CRA, CRA crackdown, Income Tax Act, ITA, political activities

Charity Brings New Charter Challenge to Political Activity Restrictions

October 19, 2016

By: Alexandra Tzannidakis When the Liberals came into power last year, the new Minister of National Revenue announced that she was putting a halt to the “political activities” audit of charities that the previous administration had been conducting for the past few years. In practice, this meant that the charities in line to be audited […]

Filed Under: Articles, Charities - Article Archive, Charities - Current Articles Tagged With: Alexandra Tzannidakis, Canada Without Poverty, Canadian Chatert of Rights and Freedoms, charter, constitutional challenge, Income Tax Act, ITA, minister of national revenue, political activities

On Modernizing the Definition of “Charity”

June 6, 2016

By Alexandra Tzannidakis Canadian charity law, being largely based on that of the United Kingdom, traces its roots directly back to the preamble of the English Charitable Uses Act of 1601, known as the “Statute of Elizabeth I”. Although the Statute itself was repealed in the 19th century, the preamble was legally preserved and still […]

Filed Under: Articles, Charities - Article Archive, Charities - Current Articles Tagged With: Alexandra Tzannidakis

What Charities Need to Know about Canada’s Anti-Spam Law (CASL)

May 10, 2016

By Alexandra Tzannidakis, LL.B. CASL is a spam-fighting Act that, among other things, regulates what kind of electronic messages people and organizations can send and under what circumstances. It applies to sending e-mails, text messages, social media, and other forms of electronic message, but not to faxes or phone calls. Ever since it came into […]

Filed Under: Articles, Charities - Article Archive Tagged With: Alexandra Tzannidakis, CASL, electronic, fund-raising, fundraising, spam-fighting

Long-Term Care Facilities May Qualify for Larger GST/HST Rebate

December 8, 2015

By Alexandra Tzannidakis Various charities and non-profit organizations are eligible for a rebate on the sales tax they pay in the process of providing certain types of goods and services (“supplies”). This is called the Public Service Body rebate, and its percentage depends on the nature of the organization and its activities. Most charities qualify […]

Filed Under: Articles, Charities - Article Archive Tagged With: Alexandra Tzannidakis, Charity HST, GST/HST, health care, NPOs

Green Party’s Complaint Against Debate-Sponsoring Foundation Highlights Increasing Chokehold on Charities

October 15, 2015

By Alexandra Tzannidakis During this year’s long-haul federal election campaign, the rules about charities’ involvement in political activities have been tested left and right. A major challenge to the interpretation of the rules came from the Green Party, who fought back against the exclusion of their leader, Elizabeth May, from the Munk leaders’ debate on […]

Filed Under: Articles, Charities - Article Archive Tagged With: Alexandra Tzannidakis, charities, political activities

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