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An Update to the Tax Donation Rate Schedule

May 29, 2018

By: Adam Aptowitzer For many years tax and charity professionals calculated the after tax cost of a donation based on certain principles. One of those principles was that, at the top brackets both Federally and Provincially, the credit for the donation offset the tax owing for a dollar of income earned and then donated. As […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, donations, Drache Aptowitzer LLP, Tax Donation Schedule, tax rate, update donation tax rate

An Ounce of Preparation

April 24, 2018

Floods and fires and tragic accidents keep hitting close to home in the West. Ice storms and power outages and horrific weather causing vehicle pile-ups are happening in the East. Any of these terrible events could involve volunteers, staff or service users of a charity or not-for-profit organization. As these incidents play out on national […]

Filed Under: Articles, Charities - Current Articles Tagged With: C. Yvonne Chenier, crisis management, Drache Aptowitzer LLP, risk management

Back to School: A New World for Foreign Universities

April 10, 2018

By:  Adam Aptowitzer For many years the Income Tax Act contained a method by which certain foreign universities could attain ‘qualified donee’ status in Canada. That standing effectively amounted to being a Canadian registered charity. This allowed Canadian donors a tax credit for donations to these schools, and for Canadian charities to transfer funds directly […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, budget 2018, changes to the Income Tax Act, Drache Aptowitzer LLP, foreign universities, prescribed universities, qualified donee, Registered Qualified Donees, Schedule VIII Universities

Crisis Averted

March 23, 2018

By:  Adam Aptowitzer In our review of Budget 2018, we made some comments related to the concept of prescribed universities. Readers may recall that the Income Tax Act has, for many years, contained an allowance that certain foreign universities would be considered as qualified donees in Canada (akin to registered charities) if they met certain […]

Filed Under: Articles, Budgets, Charities - Current Articles Tagged With: Adam Aptowitzer, budget 2018, Drache Aptowitzer LLP, foreign universities, qualified donees

Demystifying Joint Ventures

February 21, 2018

By:  Adam Aptowitzer Readers of this newsletter will easily recall that charities must maintain control and direction over all of their funds, particularly on projects outside of Canada’s borders. Typically, where the Canadian charity is supplying 100% of the funds, yet working with a foreign intermediary, the relationship is structured as a principal/agent relationship. However, […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, Drache Aptowitzer LLP, joint venture, joint venture agreements

Do your subcontracting agreements adequately allocate risk?

February 21, 2018

by: Sylvie Lalonde Recent litigation relating to an insurer’s obligation to defend an additional insured under a Commercial General Liability (CGL) policy serves as a useful reminder that organizations should carefully review how they transfer or allocate risk when entering into service agreements with subcontractors. A common way for organizations to mitigate risk when retaining […]

Filed Under: Articles, Charities - Current Articles Tagged With: agreements, Drache Aptowitzer LLP, insurance, mitigating risk, National, Not for Profit news, risk management, subcontracting agreements, Sylvie Lalonde

Voluntary Disclosure and the difference between non-profits and registered charities

January 17, 2018

By: C. Yvonne Chenier, Q.C. In the legal profession, we know what to do if we have made a mistake. Those that regulate us (Law Societies across the country) remind us about our professional obligations, how to control the damage and the importance of seeking help as soon as a mistake is discovered. So, what […]

Filed Under: Articles, Charities - Current Articles Tagged With: BCBIC, bringing charities back into compliance, Drache Aptowitzer LLP, VDP, Voluntary Disclosure, Yvonne Chenier

Issuing Receipts: What’s A Charity’s Obligation?

January 17, 2018

By: Arthur Drache Towards the end of last year the CRA “published” an on-line video dealing with the question of “who the true donor of a gift is”.[1] We found is moderately interesting but nowhere nearly comprehensive if one were to judge by the questions we often get. We regularly are asked questions by charities […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur Drache, charitable receipts, donor, Drache Aptowitzer LLP, proper receipting, receipts

Function and Form

January 17, 2018

By: Adam Aptowitzer A recent decision of the Tax Court illustrates a concept whose importance is only matched by the universality to which it is ignored. The case of Lichtman involved a number of Orthodox Rabbis teaching at an Orthodox Jewish school in Vancouver. The Rabbis claimed what is known as the “Clergy Residence Deduction” […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, agreements, clergy residence deduction, contracts, Drache Aptowitzer LLP, legal documents

Proper Receipts and Credible Claims for Tax Benefit

January 17, 2018

By:  Kara Johnson When average Canadian taxpayers pay attention to the receipts issued to them by Canadian charities to which they have donated, it is probably for two reasons:  to ensure they actually have them all in hand at tax filing time, and to identify the dollar amounts therein so that they can put them […]

Filed Under: Articles, Charities - Current Articles Tagged With: donation receipts, Drache Aptowitzer LLP, gift receipts, Kara Johnson, receipting

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