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In Ark Angel Foundation v. Canada (National Revenue) (2019 FCA 21), the minister's decision to revoke the charitable status of the Ark Angel Foundation was upheld, apparently on the basis that the foundation had insufficient control and oversight over the use of its funds.

Stolen Time, a compelling new feature-length documentary film on the urgent crisis in the for-profit nursing-home sector, follows HSH elder rights lawyer Melissa Miller and hundreds of aggrieved

Incorporated business owners will often ask their tax advisor whether they should make charitable donations with personal or corporate funds to achieve the best tax result.

If the sponsorship is significant, the parties may consider entering into a sponsorship agreement. Some organizations may consider implementing an internal policy that a sponsorship agreement

Expertise and skill should be key considerations for not-for-profit corporations (NFPs) when selecting their directors and officers.

When an organization seeks charitable status and is refused by the Canada Revenue Agency (CRA), the organization may challenge the CRA’s decision in court. Our courts, therefore, ultimately decide the legal meaning of charity.

As of February 9, 2013, the charitable registration of The Voice of the Cerebral Palsied of Greater Vancouver has been revoked by the CRA for failure to devote its resources to its charitable activities.

In 2010, Ontario attempted to modernize the governance of not-for-profit corporations incorporated in Ontario when it passed the Not-for-profit Corporations Act.

In previous newsletters we included articles on the need to register in other parts of Canada if carrying on business there.

While trade associations provide a forum for members to communicate and collaborate, there are certain topics that should never be discussed.

This year's Federal Budget (the "Budget") proposed new rules that would exempt from capital gains tax charitable gifts of cash proceeds from the disposition of private company shares and real estate, a measure that sector organizations had long encouraged the government to introduce.

In the past few weeks, there have been several regulatory developments that impact Ontario not-for-profit corporations (NFPs) and Canadian registered charities.

What is "charity" in a legal sense has developed through judge-made common law. The definition is an important one as organizations that are registered charities must be constituted and operated exclusively for charitable purposes.

Generosity is everywhere right now. Professionals, families, and businesses are raising money, donating their time, and finding new ways to uplift their communities.

In an effort to preserve Canada's environmental heritage and encourage donations of ecologically sensitive land (and related easements, covenants and servitudes on such land) ("ESL")...

With the Farewell Issue distribution this last summer, CBA Law Matters published its final paper publication, making room for a more agile magazine form and connection

On October 9, 2020, the Government of Canada announced plans to introduce legislation to create a new form of rent and mortgage support under a program entitled the Canada Emergency Rent Subsidy

Following the 2024 Conference for Advanced Life Underwriting (CALU) Roundtable, the Canada Revenue Agency (the "CRA") released Document 2024-1007081C6 (the "Document"), dated May 7, 2024, addressing transfers of life insurance policies.