Drache Aptowitzer LLP

Tax and Charity Lawyers for Charities, Not for Profits, and Individuals in Canada

  • Articles
    • Charities – Current Articles
    • Charities – Articles Archives
    • Newsletter Archives
You are here: Home / Archives for Arthur Drache

CRA Ruling on Loanback Provisions

November 19, 2019

A recent ruling from the CRA dealing with the “Loanback Provisions” of the Income Tax Act as they affect charities will be of some interest. The ruling was in response to a written request for CRA views regarding the application of the loanback provisions found in subsection 118.1(16) of the Income Tax Act to two […]

Filed Under: Charities - Current Articles Tagged With: Arthur Drache, CRA Rulings, fair market value, gift provisions, Loanback Provisions

Alter Ego Trust and Donations

September 26, 2019

At the National Convention of STEP held in Toronto in June of this year, there was a roundtable with the CRA and one of the questions will have importance to some planners with regard to donations for an alter ego trust to a charity. This is always a highly technical issue and we are reproducing […]

Filed Under: Articles, Charities - Current Articles Tagged With: Alter Ego Trust, Arthur Drache, beneficiary of trust, donations, qualified donee, taxpayer

Supporting Non-Profit Journalism

March 19, 2019

Supporting Non-Profit Journalism By Arthur Drache As had been promised last year, the Government has moved on it undertaking to support non-profit journalism…a promise which had been viewed as contentious in some circles. But as we had predicted, the mechanism to implement this scheme was to create a new category of qualified donees. The key […]

Filed Under: Budgets, Charities - Current Articles Tagged With: Arthur Drache, Budget 2019, Journalism, QCJO, Qualified Canadian Journalism Organization, qualified donee

Fall Economic Update Addresses Sectoral Issues

December 3, 2018

The economic statement tabled by Finance Minister Morneau on November 22 had a couple of welcome announcements which will touch on at least certain parts of the sector. But there was very little detail available about implementation and we suspect that we’ll have to await the next federal Budget to get those details. The Social […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur Drache, charitable sector, community improvement projects, Drache Aptowitzer LLP, economic update, fall economic update, social finance fund

Relief of Poverty: Where are the Lines?

November 28, 2018

One of the clearest items of charity law is that action for the relief of poverty are considered to be charitable.[1] But the ongoing problem for many charities is to try to identify an income level which can be used as a measure of who is poor. This is not always an easy task as […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur Drache, legislation, poverty line, poverty measure, Releif of Poverty

Horses for Courses

October 19, 2018

One of the most important aspects of operating a non-profit is to have a board which can give direction to the organization. Without being comprehensive in terms of board duties, it must set policy, manage investments, handle personnel issues, raise funds and make strategic decisions, both long term and short term.   But it should […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur Drache, board compositions, Board of Directors, Non Profit Board, operating non profit

Ontario Court Holds that Political Activities Restrictions Violates Charter Rights

July 26, 2018

By: Arthur Drache In mid-July, Mr. Justice Ed Morgan of the Ontario Superior Court of Justice determined that the Income Tax Act legislation and the CRA’s administrative practices relating to political activities of charities was contrary to the Charter of Rights when restrictions were applied to the (non-party partisan) political activities of charities.[1] The decision […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur Drache, Charter Rights, Drache Aptowitzer LLP, Ontario Court, political activities, Political Activities Audit

Withholding of Tax on Donation of Shares Acquired Through Stock Option Exercises

April 24, 2018

The following question was asked of the CRA by the Tax Executive Institute in connection with its December 5, 2017 liaison meeting with CRA representatives.  If the CRA is ultimately unwilling to provide the administrative concession described in the question below[1], would the Department of Finance be willing to consider a legislative amendment to the […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur Drache, donation of shares, stock option donations, tax withholding, tax withholding exemption

Determination of Tax Treatment on Gift of Securities by Executors of Will

March 15, 2018

By:  Arthur Drache A recently published technical interpretation from the CRA [1] gives some answers to always vexing questions about the tax treatment of gifts to charities made by executors under a will.  It deals with three possible scenarios. The querying letter described a basic scenario whereby a taxpayer (the “deceased”) died in 2016. His […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur Drache, Gift Securities

Directors’ Liability for Source Deductions

February 21, 2018

By: Arthur Drache The recent melt-down of the world-wide equity markets may have a negative impact on charities which are (were?) fortunate enough to have substantial investments, particularly where income from those investments is used to fund the charitable activities on an ongoing basis. But if there is a cash squeeze, directors should be aware […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur B.C. Drache CM QC, Arthur Drache, Director liability, Source Deductions

  • 1
  • 2
  • Next Page »

DISCLAIMER
Before you send an e-mail to Drache Aptowitzer LLP, please be aware that your communications with us through this message will not create a lawyer-client relationship. Do not send us any information that you or anyone else considers to be confidential or secret unless we have first agreed to be your lawyers in that matter. Any information you send us before we agree to be your lawyers cannot be protected from disclosure.

View Newsletter Archives

© 2025 Drache Aptowitzer LLP Privacy Policy Website by Law Firm Marketing