By Karen J. Cooper Charities are often unsure whether soliciting and accepting corporate sponsorships requires them to collect and remit HST, similar to the for-profit sector. The following article discusses how HST affects charities, and specifically how HST affects charities that solicit sponsorship money. It is important to note from the outset of this article […]
Directors’ and Officers’ Duties under the CNCA
By Tanya Carlton Many individuals throughout Canada volunteer their time on the Boards of either charities or not-for-profits (“NPOs”) without realizing the duties imposed on them as a result of their position within the organization. Before accepting a position with a federally incorporated organization, individuals should ensure they know what is expected of them under […]
Close Encounters of Special Act Corporations
By Joel Secter The Canada Not-for-profit Corporations Act (CNCA) establishes a new set of rules for not-for-profit corporations in Canada. These new rules replace the Canada Corporations Act (CCA). Part 19 of the CNCA applies to any corporation without share capital incorporated by a special act of Parliament and not continued under another act. For […]
A Charitable Executor
By C. Yvonne Chenier Q.C. Recent conversations with friends and clients in the charity and non-profit world have given me cause to ponder and investigate the question of whom or what can act as an executor of an estate. This question is an important one today. In generations past, many did not live long enough […]
Donations In Kind and Appropriate Due Diligence
By Mark S. Anshan Charities need to be vigilant when accepting donations in kind. These include any non-monetary items, such as art, rare books, equipment and materials, personal objects of value, real property and computer-related assets. Receiving such donations is quite acceptable, but only after proper due diligence and professional advice is sought and followed. […]
Community Foundations as a Wind-Up Destination
By: Arthur B. C Drache C.M., Q.C. When the Income Tax Act was re-written back in 1976 to create a whole new regime for charities (what is now embodied in section 149.1) one of the most far-reaching changes was the requirement for all charities to file public information returns, though by today’s standards the forms […]
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 […]
Revocations!
REVOCATIONS! by: C. Yvonne Chenier Every once in a while the Charities Directorate of the Canada Revenue Agency sends out a news release with details about a Charity that has had its charitable status revoked. It is interesting to compare the revocations the CRA widely publicizes in this way and the ones they do not. […]
Maiden Voyage for the New Political Communication Rules
Maiden Voyage for the New Political Communication Rules By: Brent Randall With the recent provincial election in Quebec, an upcoming election in British Columbia, and speculation that Ontario may do the same, charities across Canada may be considering the impact they can make in the political arena. While we previously wrote that Budget 2012 maintained […]