ArticleReceipting And Donor RelationsBeing able to issue donation receipts is one of the most significant benefits of being a registered charity.CanadaCorporate/Commercial LawMiller Thomson
ArticleRecent Developments For Charities And Not-For-ProfitsNovember 2015 – mandate letter from Prime Minister Trudeau to Finance Minister, Bill Morneau and from Prime Minister Trudeau to Minister of National Revenue, Diane LebouthillierCanadaCorporate/Commercial LawMiller Thomson
ArticleRevenue Generation For CharitiesCharities are constantly looking for new ways to generate revenue to fund their existing and future charitable programs.CanadaCorporate/Commercial LawMiller Thomson
ArticleThe Apostille Convention Comes To Canada: How It Affects Charities And Not-For-ProfitsThe 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 LawMiller Thomson
ArticleThird Party Penalties In Income Tax Act Do Not Attract Charter Protection: Supreme Court Of Canada Affirms Federal Court Of Appeal Decision In Guindon v. CanadaOn July 31, 2015, the Supreme Court of Canada released its decision in Guindon v. Canada.CanadaCorporate/Commercial LawMiller Thomson
ArticleUnderstanding Individuals With Significant ControlSince 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 LawTaylor McCaffrey
ArticleUpdate From The Canada Revenue Agency For Charities: Retiring The Fax Line Effective April 1, 2026Further 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 LawMiller Thomson
ArticleUpdate On Gifts Of Life Insurance Policies To Charities In British ColumbiaBritish 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 LawNorton Rose Fulbright Canada LLP
ArticleVirtual Meetings: A Growing PossibilityTechnology is improving at a rapid pace, which has an obvious and corresponding effect on the mediums through which we communicate. CanadaCorporate/Commercial LawMiller Thomson
ArticleVoluntary 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 miCanadaCorporate/Commercial LawBorden Ladner Gervais LLP
ArticleGovernance Issues Involving Contractors And EmployeesA 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 HRMiller Thomson
Article"Armchair Rule" Used By Court To Determine Whether Gift Was An Endowment Or ExpendableIn 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 MatrimonialCarters Professional Corporation
ArticleTo Be Or Not To Be, The Estate TrusteeA 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 MatrimonialPallett Valo LLP
ArticleStanding Senate Committee On Human Rights Releases Report On IslamophobiaThe 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 SectorCarters Professional Corporation
ArticleCRA Charities Directorate Publishes 2015 Program UpdateThe CRA Charities Directorate has in recent years been actively updating and promoting the dissemination of its charity information.CanadaTaxDentons Canada LLP
ArticleFederal Budget 2017 – Tax MeasuresThe Honourable William Morneau, Minister of Finance, tabled the Government's 2017 Federal Budget (Budget 2017) yesterday, on March 22, 2017 (Budget Day).CanadaTaxBorden Ladner Gervais LLP
ArticleTax Treatment Of Charitable Donations From Spousal TrustsCharities and advisors in the area of gift planning must ensure that they fully understand the rules surrounding donations to registered charities from spousal trusts.CanadaTaxMiller Thomson
VideoVoluntary 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. CanadaTaxRotfleisch & Samulovitch P.C.
ArticleCharities 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 ProtectionBlake, Cassels & Graydon LLP