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You are here: Home / Archives for Tanya Carleton

CRA Releases new GST/HST Info Sheet on Children’s Camps

February 9, 2015

By Tanya L. Carlton CRA recently released a new and updated Info Sheet (GI-037) on how the GST/HST applies to children’s camps operated by public sector bodies. This Info Sheet applies to all public sector bodies including governments, charities, non-profit organizations, municipalities, universities, public colleges, school authorities and hospital authorities operating overnight and day camps […]

Filed Under: Articles, Charities - Article Archive Tagged With: CRA releases, GST/HST, Tanya Carleton

Unincorporated Religious Organizations and the Neutral Principle of Law Doctrine

November 6, 2014

By Tanya Carlton The Ontario Court of Appeal recently released its judgment in Pankerichan v. Djokic, 2014 ONCA 709, which involved a church property dispute between members of an unincorporated Serbian Orthodox Church in Hamilton and the Bishop and Diocesan Council members of the Serbian Orthodox Diocese of Canada. The church properties at issue were […]

Filed Under: Articles, Charities - Article Archive Tagged With: Tanya Carleton

Directors’ Liabilities under the CNCA

September 5, 2014

By Tanya Carlton In June 2014, I discussed the issue of Director’s and Officers’ duties under the Canada Not-for-Profit Corporations Act (“CNCA”).  Another important aspect that volunteers should be aware of when they serve on Boards of either charities or not-for-profits (“NPOs”) is the personal liability that can arise in their roles as Directors. Along […]

Filed Under: Articles, Charities - Article Archive Tagged With: CNCA, Director liability, Tanya Carleton

Charity How-To: What to do when Faced with an Issue of Non-Compliance

August 7, 2014

By Tanya Carleton When a charity becomes aware that it has been non-compliant with either the Income Tax Act or the common law, it can cause great anxiety within the organization. According to the CRA, however, most non-compliance issues are “unintentional, accidental, and often of low material consequence,” and they encourage charities to disclose any […]

Filed Under: Articles, Charities - Article Archive Tagged With: charities, CRA, directors, non-compliance, Tanya Carleton

Directors’ and Officers’ Duties under the CNCA

June 10, 2014

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 […]

Filed Under: Charities - Article Archive Tagged With: charities, Director liability, directors, liability, officer, officer liability, Tanya Carleton

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