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  • Article

    Receipting And Donor Relations

    Being able to issue donation receipts is one of the most significant benefits of being a registered charity.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Recent Developments For Charities And Not-For-Profits

    November 2015 – mandate letter from Prime Minister Trudeau to Finance Minister, Bill Morneau and from Prime Minister Trudeau to Minister of National Revenue, Diane Lebouthillier
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Report On The Charities Program 2020 To 2021

The Report on the Charities Program provides a snapshot of the Canadian charitable sector and an update on the Canada Revenue Agency's ("CRA") Charities Directorate's activities during fiscal year 2020 to 2021.
CanadaCorporate/Commercial Law
Miller Thomson
Miller Thomson
  • Article

    Revenue Generation For Charities

    Charities are constantly looking for new ways to generate revenue to fund their existing and future charitable programs.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    The Apostille Convention Comes To Canada: How It Affects Charities And Not-For-Profits

    The Apostille Convention (the "Convention") was introduced in Canada this month. This development will have a significant impact on individuals or organizations who are required...
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Third Party Penalties In Income Tax Act Do Not Attract Charter Protection: Supreme Court Of Canada Affirms Federal Court Of Appeal Decision In Guindon v. Canada

    On July 31, 2015, the Supreme Court of Canada released its decision in Guindon v. Canada.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Understanding Individuals With Significant Control

    Since June 2019, federally incorporated private corporations (i.e. not public companies or not-for-profits) have been required to keep a register of individuals with significant control (the "Register").
    CanadaCorporate/Commercial Law
    Taylor McCaffrey
    Taylor McCaffrey
  • Article

    Update From The Canada Revenue Agency For Charities: Retiring The Fax Line Effective April 1, 2026

    Further to the developments discussed in Four Charities Stories to Watch in 2026, the Canada Revenue Agency (the “CRA”) has now confirmed that it will retire its fax line for the Charities Directorate effective April 1, 2026.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Update On Gifts Of Life Insurance Policies To Charities In British Columbia

    British Columbia's Financial Services Authority has clarified that the solicitation of donations of life insurance policies by charities is not generally prohibited by the Insurance Act.
    CanadaCorporate/Commercial Law
    Norton Rose Fulbright Canada LLP
    Norton Rose Fulbright Canada LLP
  • Article

    Virtual Meetings: A Growing Possibility

    Technology is improving at a rapid pace, which has an obvious and corresponding effect on the mediums through which we communicate.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Voluntary Risk Avoidance – When Is A Volunteer Not A Volunteer?

    Throughout Canada, every employer is governed by some type of employment legislation, usually called the Employment Standards Act (in Ontario and British Columbia, for example) or the Employment Standards Code (in Alberta, for example). Such employment standards legislation is generally similar throughout Canada and is designed to provide protection to employees from would-be unscrupulous employers by, for example, providing a right to minimum notice on termination of employment, a right to a mi
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Governance Issues Involving Contractors And Employees

    A recent Alberta case highlights the governance issues boards can find themselves facing when overseeing their employees and contractors, and the tricky distinction between independent contractors and employees.
    CanadaEmployment and HR
    Miller Thomson
    Miller Thomson
  • Article

    "Armchair Rule" Used By Court To Determine Whether Gift Was An Endowment Or Expendable

    In The Paul Sugar Palliative Support Foundation v. Creighton Estate, the Supreme Court of British Columbia was called on to interpret an unclear testamentary gift to determine whether the gift...
    CanadaFamily and Matrimonial
    Carters Professional Corporation
    Carters Professional Corporation
  • Article

    To Be Or Not To Be, The Estate Trustee

    A testator's freedom to appoint their estate trustee is foundational. Courts are bound to the presumption that a testator's choice of trustee is appropriate, absent compelling evidence...
    CanadaFamily and Matrimonial
    Pallett Valo LLP
    Pallett Valo LLP
  • Article

    Standing Senate Committee On Human Rights Releases Report On Islamophobia

    The Standing Senate Committee on Human Rights (the "Committee") released a 79-page report, entitled Combatting Hate: Islamophobia and its Impact on Muslims in Canada (the "Report"), on November...
    CanadaGovernment, Public Sector
    Carters Professional Corporation
    Carters Professional Corporation
  • Article

    CRA Charities Directorate Publishes 2015 Program Update

    The CRA Charities Directorate has in recent years been actively updating and promoting the dissemination of its charity information.
    CanadaTax
    Dentons Canada LLP
    Dentons Canada LLP
  • Article

    Federal Budget 2017 – Tax Measures

    The Honourable William Morneau, Minister of Finance, tabled the Government's 2017 Federal Budget (Budget 2017) yesterday, on March 22, 2017 (Budget Day).
    CanadaTax
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Tax Treatment Of Charitable Donations From Spousal Trusts

    Charities and advisors in the area of gift planning must ensure that they fully understand the rules surrounding donations to registered charities from spousal trusts.
    CanadaTax
    Miller Thomson
    Miller Thomson
  • Video

    Voluntary Disclosure For Late Tax Return Filing For Non-Charitable Not-For-Profit Organizations – A Toronto Tax Lawyer Analysis (Video Content)

    Non-charitable not-for-profit organizations have two main tax filing requirements.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Charities And Not-For-Profits: Are You Ready For The New Anti-Spam Legislation?

    The Canadian government recently announced that most of Canada's Anti-Spam Legislation will come into force on July 1, 2014.
    CanadaConsumer Protection
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Showing 661–680 of 1343 results

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