Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 25 SEPTEMBER 2018

Highlights Of Recent Developments In Non-Profit And Charities

Gardiner Roberts LLP
Gardiner Roberts LLP
Contributor
Explore more from Gardiner Roberts LLP

CRA position on members as shareholders and benefit issues

CanadaCorporate/Commercial Law
James Parks
James Parks
Author LinkedIn connections

Non‐share Corporations to hold Personal Assets

  • perpetual existence
  • no twenty‐one year rule
  • avoid estate administration tax
  • defer capital gains tax
  • flexibility
  • Lash case involving family dispute
  • CRA position on members as shareholders and benefit issues
  • need for tailor‐made by‐laws, "lease" payments, etc.

Charitable Donation "Schemes"

  • previous jurisprudence says no credit or deduction for cash portion of "donations" under "buy‐low donate high arrangements"
  • arrangement treated as an "investment" rather than gift with donative intent
  • recent Cassan decision of TCC reviews earlier cases and law and finds in favour of taxpayers to limited extent
  • under appeal to FCA

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

The PULSE Report: Governance Of Ontario’s Electric Utilities And Implementation Of Required Changes

Ontario's PULSE report and Bill 140 propose sweeping governance reforms for municipally owned electricity distribution utilities and their holding companies, mandating independent boards and new capital planning requirements by 2027. These changes aim to attract institutional investment for $120 billion in infrastructure expansion, but will require utilities to restructure shareholder agreements, recruit new directors, and implement complex governance arrangements within an extremely compressed timeline.
CanadaCorporate/Commercial Law
Aird & Berlis LLP
Aird & Berlis LLP
Article

Honest Belief No Defence To Defamatory Tweet About MP (Maggi v. Smith)

A recent Ontario court decision examines whether sincere belief in serious allegations can protect speakers from defamation liability when making accusations about public figures on social media. The case arose from posts alleging that a lawyer and Member of Parliament intimidated voters during a political nomination contest, raising important questions about the balance between free expression and reputation protection in political discourse.
CanadaLitigation, Mediation & Arbitration
Gardiner Roberts LLP
Gardiner Roberts LLP
Article

Plaintiffs Awarded A Total Of $800,000 In Damages For Defamation (Murdy v. Barrette)

A Canadian court awarded $800,000 in damages to a couple defamed by serious false allegations of sexual assault and criminal misconduct spread through social media. The case examines how factors like the severity of accusations, use of social media platforms, and a defendant's failure to mount a defense can dramatically escalate defamation damages beyond typical awards.
CanadaLitigation, Mediation & Arbitration
Gardiner Roberts LLP
Gardiner Roberts LLP
Article

No Charter Right To Bicycle Lanes (Cycle Toronto v. Ontario (Attorney General))

The Ontario Court of Appeal has overturned a lower court ruling that found the provincial government's legislation to remove bicycle lanes from major Toronto streets unconstitutional. The decision addresses fundamental questions about the separation of powers between courts and legislatures, and whether the Canadian Charter of Rights and Freedoms creates positive obligations for governments to maintain infrastructure like bicycle lanes.
CanadaGovernment, Public Sector
Gardiner Roberts LLP
Gardiner Roberts LLP
Article

Lights, Camera Infractions: A Review Of Ontario’s Automatic Enforcement System Offence Regime, The Risks To Commercial Vehicle Carriers And How Operators Can Protect Themselves

Ontario's automatic enforcement system (AES) offences, captured by red light cameras and similar technology, pose significant regulatory risks to commercial vehicle carriers. These offences carry the maximum 5 CVOR penalty points—equivalent to impaired driving or criminal negligence—yet are nearly impossible to defend or resolve through plea negotiations.
CanadaTransport
Gardiner Roberts LLP
Gardiner Roberts LLP
Article

Lawyer Receives 6-Month Suspension For Misuse Of Artificial Intelligence (Law Society Of Ontario v. Lee)

The misuse of artificial intelligence by litigants and lawyers continues to be alarming. Although it is well-documented that generative artificial intelligence platforms have a tendency to produce inaccurate answers to legal questions, and, moreover, to produce output which references non-existing cases or which inaccurately portrays legal propositions in existing cases, these tools continue to be used recklessly.
CanadaCriminal Law
Gardiner Roberts LLP
Gardiner Roberts LLP