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Disfellowshipping is Hard to Do

May 23, 2017

By:    Kara Johnson On April 13, 2017 the Supreme Court of Canada granted, to the Judicial Committee of the Highwood Congregation of Jehovah’s Witnesses and the Highwood Congregation of Jehovah’s Witnesses, leave to appeal the Alberta Court of Appeal’s decision on the availability of judicial review over their disfellowshipping of Mr. Randy Wall. As […]

Filed Under: Articles, Charities - Current Articles Tagged With: appeal, disfellowshipping, Drache Aptowitzer LLP, Kara Johnson, shunning, Wall v. Jehova's Witnesses

Doing the Right Thing

May 23, 2017

By:    Adam Aptowitzer We usually use this space to advise readers on how best to comply with the law, changes in the law, or propose changes in the law. However, CBC reporting on various connections the accounting firm KPMG has with senior members of the tax community – including judges – compels a response. […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, bias, CBC, conferences, Drache Aptowitzer LLP, impartiality, judges, KPMG

Last Call for Transition to the CNCA

April 20, 2017

By:  Sukhdeep Singh Sembi   If your corporation is a not-for-profit or charity and has been incorporated under the Canada Corporations Act Part II (“CCA II”), be sure to double check if you have been ‘continued’ under the Canada Not-for-Profit-Corporations Act (CNCA). The deadline, July 31, 2017 is fast approaching for corporations incorporated under the […]

Filed Under: Articles, Charities - Current Articles Tagged With: CNCA, Continuing, dissolution, Drache Aptowitzer LLP

CRA Draws Attention to CRM

April 20, 2017

By:  C. Yvonne Chenier The Canada Revenue Agency (CRA) Charities Directorate has recently created a webpage discussing the involvement of charities in the practice of cause-related marketing (CRM).[1] The message on this new webpage zeros in on the benefit to the for-profit partner if the charity is considering issuing a receipt for a donation. Previously, […]

Filed Under: Articles, Charities - Current Articles Tagged With: C. Yvonne Chenier, Cause Related Marketing, CRA guidance, Drache Aptowitzer LLP, fundraising activities, social media ventures

Rectifying Rectification – The Supreme Court Goes Back to Basics in Fairmont Hotels

March 20, 2017

By: Adam Aptowitzer The recent Supreme Court of Canada decision in Canada v. Fairmont Hotels Inc.[1] is of interest to the entire legal community but of perhaps particular importance in the tax world. The case dealt with the concept of rectification – usually only examined in detail in the first year of law school. Rectification […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, Drache Aptowitzer LLP, rectification, tax, tax consequences

Reimbursing Volunteer Expenses: Opportunities and Pitfalls

March 20, 2017

By:     Arthur B. C. Drache It is very common that volunteers and board members of charities lay out funds in support of the organization’s activities. It may be to pay for gas while driving clients of the charity to travel and accommodation expenses to attend board meetings away from one’s own city. In […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur B.C. Drache CM QC, charities, Drache Aptowitzer LLP, receipting, reimbursement policy, volunteer expenses, Volunteer Reimbursement

Getting “Giving” is Getting Harder

March 17, 2017

(Declining Donations: What It Means for Charities) By:   Mark S. Anshan (Beggar) “Alms for the poor, alms for the poor…” (Lazar) “Here, Reb Nahum, is one kopek.” (Beggar) “One kopek? Last week you gave me two kopeks.” (Lazar) “I had a bad week.” (Beggar) “So, if you had a bad week, why should I […]

Filed Under: Articles, Charities - Current Articles Tagged With: charities, Decline in Donations, Drache Aptowitzer LLP, Mark S. Anshan, Mergers, Reorganizing a Charity

2016 Updates from Corporations Canada and What it Means for NFPs

February 24, 2017

By: Sukhdeep Singh Sembi This past month Corporations Canada hosted their annual Client Engagement Session in Ottawa, where their senior staff conversed with members of the public. Their annual meeting aimed to update the private sector on their activities of the year past, highlighting important successes, problem areas and prospective changes in the administration of […]

Filed Under: Articles, Charities - Current Articles Tagged With: (NFP), 2016 update, Corporations Canada, Corporations Canada services, Drache Aptowitzer LLP, Not for Profits, Sukhdeep Singh Sembi

Head in the Cloud, and Books and Records on the Ground

December 22, 2016

By:    Kara Johnson If someone asked you “where” your cloud storage is, would you know the answer?  The “cloud” is the common term used when data is stored remotely but yet accessible (to your multiple devices) through the internet.  Given that the data is now ‘remote’ we often receive questions from clients as to […]

Filed Under: Charities - Article Archive, Charities - Current Articles Tagged With: books and records, Charities Directorate, Charity Records, Cloud, Drache Aptowitzer LLP, Income Tax Act, Kara Johnson, Record Keeping, Registered Office Address

Community Interest Corporations and Community Contribution Companies

December 22, 2016

By:   Sukhdeep Singh Sembi As our readers know the new government has taken steps to revamp the restrictions on political activities by charities, by dismantling the political activities audit program and by promising a new approach following consultation with the public and members of the charities industry. It is important however to note that […]

Filed Under: Articles, Charities - Article Archive, Charities - Current Articles Tagged With: C3s, CCC, CIC, CICA, Drache Aptowitzer LLP, social enterprise, Sukhdeep Singh Sembi, Uncertainty

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