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Covenants, which lawyers call contracts, lie at the heart of many of the world's religions. If we reflect on the Kendrick brothers' film, Courageous, contemporary North American culture...

Le budget accorde un peu plus d’importance à une mesure déjà en place concernant les dons de terre écosensible.

There is already quite a bit of (perhaps) unnecessary complication in the current rules governing the treatment of tax credits that arise when charitable gifts are made upon death.

On May 5, 2016, the Ontario government amended the rules that govern the sale of surplus properties by school boards.

The Canada Revenue Agency has released new guidance on the direct cost exemption under the Excise Tax Act, clarifying when charities and not-for-profit organizations can sell goods or services at cost without charging GST/HST. Organizations that frequently resell materials, supplies, or services to members and program participants need to understand the narrow technical requirements that determine whether their cost-recovery arrangements qualify for this exemption.

Most people in the sector are aware (or perhaps petrified) of the Parliamentary committee investigating charitable donation incentives.

On November 14th, Bill 154 received Royal Assent. As noted in our previous newsletters, this omnibus bill made changes to the Corporations Act (Ontario), to social investment provisions ...

Au cours des trois dernières années, l’ARC a mené un Projet de détermination du risque lié aux OBNL.

On November 27, 2020, the Canada Revenue Agency ("CRA") released CG-029, a new Guidance on relief of poverty and charitable registration. This Guidance, which replaces Summary policy CSP-P03, ...

Businesses, not-for-profit organizations, charities, and clients of consultant lobbyists should take note of the 2012-13 Annual Report released by the federal Commissioner of Lobbying, Karen Shepherd, on June 12.

On June 5, 2013, the Ontario Ministry of Consumer Services provided an update on the passage of the Ontario Not-for-Profit Corporations Act, 2010 (see below for the full text of the press release).

Crowdfunding has received increased media attention in recent months due in part to its growing popularity, as most recently seen in the launch of kickstarter.com in Canada, and securities and tax regulators have taken note.

This particular case involved a religious organization with activities in Canada and overseas.

Leveraged donation programs sound like the perfect option for budding philanthropists: Put $100 in, get $160 back, and your favourite charity gets a large donation. A win-win scenario? Not according to the Canada Revenue Agency.

Canada's federal government continues to announce new economic measures to help stabilize the economy during the COVID-19 pandemic.

T3010 provides information to the public/donors, i.e. it is largely a public document through CRA's charities database...

Alberta's Trustee Act was recently overhauled and revised. Bill 12, which revised the original act, received Royal Assent on April 29, 2022 and came into force on February 1, 2023 (the "Act" or the "New Act").