1,343 results found

Ontario's Not-for-Profit Corporations Act, 2010, S.O. 2010, c. 15 (the "ONCA") came into force as of October 19, 2021. Generally speaking, the ONCA applies automatically to all Ontario not-for-profit corporations.

On February 25, 2016, Ontario Finance Minister Charles Sousa released the 2016 Ontario Budget.

When a charity receives a gift of land, the charity is not necessarily free to sell the land or use it in any manner it desires.

Charities are widely perceived as organizations that provide assistance to those in need and aim to make the world a better place. However, the word "charitable" has a different meaning at law.

The budget contained several measures designed to increase the benefit to Quebec resident donors from charitable donations and to facilitate the operations of resident donors in Quebec.

As federal not-for-profits move to continue under the Canada Not-For-Profit Corporations Act ("CNCA") before the October 17, 2014 deadline, it is useful to remember some special issues they may face.

In situations where fulfilling the donative intent of a will becomes difficult, courts can apply the doctrine of cy-près to rectify the situation.

The Supreme Court of New Zealand found generally that an organization cannot be prevented from registering as a charity on the basis that it has a political purpose.

A recent decision of the Tax Court of Canada addressed the treatment of donors claiming receipts that were inflated in excess of the actual donation.

There are many reasons and many ways to give. Charitable giving is a very personal choice—including which charity to benefit, the purpose and objective of the gift, the source of the gift, the timing of the gift, and even the vehicle to carry out the gift.

As part of seeking to prevent inappropriate tax avoidance using trusts, the Federal Department of Finance recently introduced new trust reporting rules that will apply beginning at the end of 2023.

The Canada Revenue Agency (CRA) has recently provided updated guidance to Canadian charities seeking clarity on maintaining compliance with the Canadian Income Tax Act ("ITA")...

The Ontario Superior Court of Justice has ruled on when not-for-profit corporations can modify their membership criteria and what standards courts apply when reviewing such governance decisions.

Presently in Canada, there are over 85,000 registered charities, most of which are set up as not-for-profit corporations.

A school board has been handed a $250,000 fine under the Ontario Occupational Health and Safety Act after the death of maintenance worker.

As Christmas draws near, our thoughts often turn to charitable giving, not unlike the enlightenment of Ebenezer Scrooge in Charles Dickens' A Christmas Carol.

The anticipated release date of application materials for the establishment of Community-Based Specialty Clinics is now here.