By: Arthur Drache Revenue Minister Diane Lebouthillier has announced[1] that the CRA will collaborate with the Department of Finance to engage with charities to clarify the rules governing political activities. The online consultations are now open, and the in-person consultations which will be held in six cities across Canada will follow at a later […]
Federal Continuance – Consequences of Not Filing
By Mark S. Anshan October 17, 2014 was a critical date for federally incorporated not-for-profit corporations and charities. That was the date by which corporations were required to adopt and file articles of continuance under the new Canada Not-for-profit Corporations Act. Failure to have filed for continuance now places those corporations that have not filed and […]
Ontario Accessibility Reports Overdue
Under the Accessibility for Ontarians with Disabilities Act (“AODA”) private or non-profit organizations with twenty or more employees are required to file accessibility compliance reports every three years, with the first report having been due December 31, 2014. Each report has questions tailored to an organization’s sector and size and an individual who has the […]
Transparency in the Charitable Sector
By C. Yvonne Chenier, QC Donors are happy and charities are sometimes amazed (and perhaps a bit skeptical) when told that anyone can amass information about charities without even picking up the phone to call the charities themselves. Besides a few private research services that gather information about charities, much pertinent information about any charity […]
Proposed Changes for Charities and NPOs Operating in China
By Karen J. Cooper The second draft of a new law dealing with the activities of foreign non-governmental organizations operating in China has been released for public consultation on the website of the National People’s Congress of the People’s Republic of China.[i] This law, The People’s Republic of China Overseas NGO Management Law (Second Draft) […]
Extra-Provincial Registration for Charities and Not-for-Profits
By Tanya Carlton Charities and not-for-profits wishing to carry on activities in provinces other than that in which they were incorporated need to be aware of their obligations as extra-provincial corporations. This is especially true for corporations incorporated federally under the Canada Not-for-Profit Corporations Act (“CNCA”), as a determination must be made on whether or […]
Annulment Offers Second Life to Charity
By Arthur B.C. Drache, CM, QC Revocation is not the only way that charities can lose their registered status. The following comes from the web site of an organization which was a registered charity called Dying With Dignity: Dying with Dignity Canada (“DWD Canada”)has learned it will lose its registered charity status as the […]
Policy and Procedures in the Non Profit Sector
By Mark S. Anshan Recent events in not-for-profit institutions and organizations have raised the critical issue of the procedures followed to resolve conflicts and situations where the interests of the institution need to be balanced with the rights of individuals. In the last several months we have seen a number of universities in Canada having […]
Books and Records for Charities: Part II (How to Actually Keep Records)
By Alexandra Tzannidakis The failure to maintain books and records is ground for suspension of a charity’s tax-receipting privileges. Such a suspension can translate into the loss of big donations. This article is the second in a series on what “books and records” means and how to meet the requirements. Part I (An Introduction) is available […]