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The Fighting Against Forced Labour and Child Labour in Supply Chains Act (commonly referred to as Canada's Modern Slavery Act) came into force on January 1, 2024.

David Street, partner at Lerners LLP, describes how to use the power of this new business model to solve social and environmental problems.

Much has been written and said recently about the carrying on of political activities by charities, but what does it really mean for charities?

In response to the recent strike by the Canadian Union of Postal Workers ("CUPW"), the Department of Finance on December 30, 2024, announced that the federal government...

This article provides an update on new legislation affecting charities and not-for-profit corporations incorporated under the Federal Canada Corporations Act.

In order to gather data on the issue of non-profit compensation, Charity Village conducted a survey involving approximately 1,500 employees from not-for-profit organizations and charities across Canada.

Earlier this month, the Federal Court of Appeal was asked to consider whether the Minister of National Revenue had erred in confirming the decision of the Canada Revenue Agency to deny the Humanics Institute’s application for charitable status.

When an individual leaves a gift in their will to a charity that does not exist at the time of their death, the executor will often be required to apply to the courts for guidance...

The Canada Revenue Agency (the "CRA") released Document 2024-1005851C6 (the "Document"), addressing three questions concerning trust reporting involving bare trusts posed on May 7, 2024 at the 2024 Conference for Advanced Life Underwriting (CALU) Roundtable.

In August 2024, the Canada Revenue Agency (CRA) released a number of updates on its News and events for charities page, including the following, discussed below.

The Canada Revenue Agency ("CRA") released CRA View 2022-0944461E5, dated May 13, 2024 ("View") , a technical interpretation in which it considered whether a residential housing co-operative ("Co-op") would continue to qualify for its income tax exemption as a tax-exempt non-profit organization ("NPO").

Generally, Canadian resident can only get tax credit for individual or income deduction for corporation on donation to Canadian registered charity

Are you a municipal or public body performing a function of government in Canada, or do you work with those types of bodies?

Ontario is poised to introduce new rules that will be of interest to all franchisors in the province.

On May 19, 2015, the Court of Quebec released its judgment in Emballages Starflex Inc. v. Agence du Revenu du Québec...

The Ontario government has introduced Bill 154, Cutting Unnecessary Red Tape Act, 2017 ("Bill 154"). It passed First Reading on September 14, 2017.

We are asked from time to time about the ability of a charity to issue tax receipts for a gift of an item rather than money.