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Canada Revenue Agency conducts an annual review to see how organizations which claim the tax exemption under paragraph 149 (1) (l) of the Income Tax Act operate.

Crypto is booming, and some charities have been quick to see its fundraising potential. Indeed, a 2021 study by Fidelity Charitable found that 45% of cryptocurrency investors donated $1,000 or more to charity...

I recently travelled to Orlando, Florida for the Spring Meeting of the American Bar Association's Business Law Section. The meeting involved two days of discussions with other members...

Comme nous l'avions souligné dans un précédent bulletin d'information (en anglais seulement), le gouvernement fédéral a annoncé dans son budget de 2016 son intention de mobiliser des groups...

The Financial Action Task Force (FATF) is holding a public consultation on the revision of the international counter-terrorist financing standard that relates to charities.

The past year has seen no shortage of articles suggesting that the Canada Revenue Agency ("CRA") selectively targets charities that engage in political activities.

We are asked from time to time to assist with the dissolution of an existing registered charity.

This case serves as a reminder to not-for-profit organizations of the legal protections afforded to trademarks and the consequences of unauthorized use or infringement.

The Income Tax Act (Canada) provides that directors of a corporation, including a not-for-profit corporation, are liable for income tax.

Depuis peu, les entreprises ontariennes n'ont plus à payer les droits d'immatriculation requis lors de leur immatriculation au registre des entreprises.

L’une des mesures visant à réduire le fardeau administratif des organismes de bienfaisance enregistrés consiste à offrir un financement supplémentaire à l’ARC afin de lui permettre de moderniser ses systèmes informatiques.

Canadian society has long viewed charities (and other non-profit) organizations as being a wholly different category from businesses, sometimes called the "third sector"

On February 13, 2017, Corporations Canada published a public notice announcing a new deadline for corporations created under Part II of the Canada Corporations Act to complete their transition...

On February 13, 2017, Corporations Canada published a public notice announcing a new deadline for corporations created under Part II of the Canada Corporations Act...

The Canada Revenue Agency (the "CRA") recently issued a ruling discussing the ability of a paragraph 149(1)(l) not-for-profit organization to invest excess funds in a taxable subsidiary.

A recent decision of the Ontario Superior Court of Justice addressed a claim by a donor seeking a return of a charitable donation.

Many will have heard of the tragic passing of John Mountain, the Director of the Investment Funds and Structured Products Branch of the Ontario Securities Commission, at the time of his death.