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 […]
Unincorporated Religious Organizations and the Neutral Principle of Law Doctrine
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 […]
Directors’ Liabilities under the CNCA
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 […]
Charity How-To: What to do when Faced with an Issue of Non-Compliance
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 […]
Directors’ and Officers’ Duties under the CNCA
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 […]
