By Tanya L. Carlton (Note: The following discussion is based on the common law and applies to all provinces except Québec, which is governed by the Civil Code of Québec). Employment agreements play an important role in any employer-employee relationship, even in charitable and not-for-profit organizations. Without a properly drafted employment agreement an organization can […]
New Ontario NFP Act Delayed… Again
By Tanya Carlton On September 17, 2015, the Ontario Ministry of Government and Consumer Services quietly posted an update on its website in regards to the implementation of the Not-for-Profit- Corporations Act, 2010 (“ONCA”), the new governing legislation for charities and not-for-profits incorporated in Ontario. The ONCA has now been languishing in the legislature for […]
Charity has Charitable Status Revoked for Conferring Undue Benefits on Director
By Tanya L. Carlton On August 17, 2015 the Federal Court of Appeal released their decision in Humane Society of Canada for the Protection of Animals and the Environment v Minister of National Revenue (2015 FCA 178) which confirmed CRA’s decision to issue a Notice of Intention to Revoke (“NIR”) the organization’s charitable status for […]
Independent Contractor vs. Employee – What you need to know
By Tanya L. Carlton (Note: The following discussion is based on the common law and applies to all provinces except Québec, which is governed by the Civil Code of Québec). Many charities and not-for-profits, due to limited budgets, are unable to hire employees on a full-time or even part-time basis, so when specific projects arise […]
Loyola and the Future of Religious Charity
By Tanya Carlton On March 19, 2015, the Supreme Court of Canada rendered its verdict in the case of Loyola High School v. Quebec (Attorney General), 2015 SCC 12. Loyola High School (“Loyola”) is a private, English-speaking, Catholic high school for boys in Québec. In 2008, Québec’s Minister of Education, Recreation and Sports required that […]
CRA Releases 2015 Charities Program Update
By Tanya Carlton The CRA recently released its 2015 Charities Program Update.[1] According to Cathy Hawara, the Director General of the CRA’s Charities Directorate, the purpose of the Update is to promote transparency in regards to the programs of the CRA and the diverse activities of the charitable sector. The Update focuses on five main topics: […]
Charities and Related Businesses
By Tanya Carlton Registered charities, except charities designated as private foundations, may run related businesses; however, the Income Tax Act does not define what a related business is – except to state that a volunteer-run business is to be considered a related business even if there is no link between the business and the objects […]
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 […]