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Charity Golf Tournaments and Receipting

April 24, 2017

By:   Arthur Drache With the golf season (finally) getting starting, hundreds of charities across the country are sponsoring golf tournaments, events which highlight social contacts with (one hopes) fun and also a chance to raise money for a good cause. In the recently issued Folio on Split Receipting[1], the CRA deals with the specifics […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur B.C. Drache CM QC, Canada Revenue Agency, charities, charity, Charity Golf Tournament, charity receipts, receipt rules, Split receipting

Sticking to your Knitting: and other fascinating facts about diapers

October 18, 2016

By:    C. Yvonne Chenier, Q.C. Charitable food banks have been in the news lately.  In Europe, the Government of France passed laws to stop supermarkets from throwing away food and instead making them donate it to charities and food banks.  In California, where there is a sales tax on disposable diapers, a proposed bill […]

Filed Under: Articles, Charities - Article Archive, Charities - Current Articles Tagged With: Alberta Charity, amending purposes, C. Yvonne Chenier, Calgary Food Bank, Calgary Inter - Faith Food Bank Society, changing purposes, Charitable Objects, Charitable Purposes, charities, charity, CRA, Food Bank, mission creep, outdated purposes, Yvonne Chenier

When an Advantage is not an Advantage

January 8, 2016

When an Advantage is not an Advantage By: Arthur Drache  Everybody who raises funds in Canada for a charity presumably is aware of the fact that when a gift is made, a receipt can be issued for the full amount minus any advantage which accrues to the donor. So, for example, if a donor gives […]

Filed Under: Articles, Charities - Article Archive Tagged With: charity, Charity gifts, Receipt

The Poor are Always With us but how is the word Defined?

August 13, 2015

 By Arthur B.C. Drache, CM, QC Anybody who works within the charitable world will be aware that the “relief of poverty” is one of the classic heads of charity and there are myriad cases which attempt to determine who is “poor”. But the issue can also arise very indirectly…which is what happened in a recent municipal […]

Filed Under: Articles, Charities - Article Archive Tagged With: Arthur B.C. Drache CM QC, caselaw, charity, relief of poverty

CRA ‘Control & Direction’ Rules Get Federal Court Bolster

August 13, 2015

By Alexandra Tzannidakis Anyone involved with a Canadian charity that operates internationally or sends funds abroad is probably intimately familiar with the considerable restrictions in this area. As with much of the law surrounding charities in Canada, the foreign activities rules are made up a small nucleus of actual statute law surrounded by an ever-growing […]

Filed Under: Articles, Charities - Article Archive Tagged With: Alexandra Tzannidakis, caselaw, charity, CRA policy, foreign activities

Reorganizing A Non-Profit/Charity to Secure Efficiency and Stability in Operations – A Current Case

August 13, 2015

 By Mark S. Anshan In a series of articles here and here we discussed the importance of protecting a charity’s assets and organizing its activities to achieve maximum efficiency in operations and effectiveness in engaging with donors and volunteers. Long established charitable organizations sometimes find that they have a number of entities carrying on various […]

Filed Under: Articles, Charities - Article Archive Tagged With: asset protection, case study, charity, governance, Mark S. Anshan

Loyola and the Future of Religious Charity

June 9, 2015

By Tanya Carlton On March 19, 2015, the Supreme Court of Canada rendered its verdict in the case of Loyola High School v. Quebec (Attorney General), 2015 SCC 12. Loyola High School (“Loyola”) is a private, English-speaking, Catholic high school for boys in Québec. In 2008, Québec’s Minister of Education, Recreation and Sports required that […]

Filed Under: Articles, Charities - Article Archive Tagged With: caselaw, charity, religious charities, supreme court, Tanya Carlton

Killing Two Birds with One Stone – New Budget Changes Mean Social Enterprise Opportunities

May 5, 2015

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 […]

Filed Under: Articles, Charities - Article Archive Tagged With: Adam Aptowitzer, budget, charity, limited partnership, social enterprise

CRA Releases 2015 Charities Program Update

May 4, 2015

 By Tanya Carlton The CRA recently released its 2015 Charities Program Update.[1] According to Cathy Hawara, the Director General of the CRA’s Charities Directorate, the purpose of the Update is to promote transparency in regards to the programs of the CRA and the diverse activities of the charitable sector. The Update focuses on five main topics: […]

Filed Under: Articles, Charities - Article Archive Tagged With: charity, CRA, Tanya Carlton

Alberta Law Reform Institute Report: Reform in Alberta?

May 4, 2015

By C. Yvonne Chenier, QC Those who want to incorporate a non-profit organization in Alberta are faced with the decision whether to incorporate under the basic Societies Act or the more complex Companies Act, Part 9 (if they choose not to be created under the new federal Canada Not-for-Profit Corporations Act).   Any non-profits who come […]

Filed Under: Articles, Charities - Article Archive Tagged With: Alberta, Alberta Charity, C. Yvonne Chenier QC, charity, NPOs

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