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Below is a notice from the Canada Revenue Agency of the revocation of the charitable registration of International Fellowship Mission Inc. for issuing donation receipts for transactions not qualified as gifts.

Canadian corporate foundations occupy a unique space within the broader charitable sector, often blending private sector governance with public benefit mandates.

A city's duty of care is the focus of McAllister v. The City of Calgary, 2019 ABCA 214.

The Ontario Ministry of Finance has announced that it is reviewing a new regulation under the Employer Health Tax Act (the "Act') that it says will clarify how the employer health tax ("EHT") applies to Canadian registered charities with employees in Ontario.

Kinless Canadians make up almost one-third of Canadian households. In Part One of this two-part series, we explained why estate planning is important for kinless Canadians...

The contribution amount made by an individual is subject to annual limits, which vary based on the type of constituent and whether such contribution is made during a campaign period.

On May 27, 2022, Alberta's Superintendent of Insurance ("ASI") published an Interpretation Bulletin on Charitable Donations of Life Insurance (PDF) (the "ASI Bulletin").

The Canada Revenue Agency's ("CRA") webpage on electronic filing, which was last updated on October 18, 2024, outlines how tax information returns can be filed electronically, such as T4, T4A...

The Canada Revenue Agency (CRA) has taken a significant step into the digital age by making online mail delivered through the My Business Account portal the default...

The Canada Revenue Agency has issued new guidance on how non-profit organizations can manage accumulated surpluses and investment income while maintaining their tax-exempt status under the Income Tax Act. Meanwhile, the Department of Finance has proposed expanded reporting requirements that will significantly affect NPOs with annual revenues above $100,000 starting in 2027.

The Budget includes a number of welcome proposals for donors and charities.

Canada has more than 170,000 charitable and not-for-profit organizations, 85,000 of which are registered with the Canada Revenue Agency (CRA).

A recent decision of the Supreme Court of British Columbia under the Societies Act (the "Act") reminds directors to follow closely the bylaws of their society when calling members' meetings...

The much anticipated changes to the laws that regulate the political activities of Canadian registered charities have now been made.

Canadian registered charities that work with non-charities now have another manner of doing so.

Although providing employees with parking may appear to be a benefit for employees, it can also adversely affect an employee (and even the employer) who is not aware of the unintended tax consequences.

The Ontario Not-for-Profit Corporations Act, 2010 ("ONCA") came into force on October 19, 2021. Not-for-profit corporations incorporated in Ontario will have a three year transition...