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On October 17, 2011 the new Canada Not-for-Profit Corporations Act (NPCA) came into effect.

The Ontario Human Rights Code recognizes and protects employees against discrimination on the basis of "family status".

If one of your goals is to issue official donation receipts so your donors can claim a tax credit, there is another significant process ahead. And it is one that catches many newly incorporated nonprofits completely...

While the COVID-19 pandemic is having an enormous impact on Canadian organizations, including those within the charitable and non-profit sector, they must continue to operate despite the "physical distancing" measures ...

If you intend to make, or have already made, charitable gifts in your will, there is an interesting aspect of charitable giving that you may not have considered. What happens if the charity you named no longer exists, cannot receive the gift, or circumstances have changed such that your gift cannot be carried out as intended? In certain circumstances, the cy-près doctrine may preserve the gift and ensure that your charitable intentions are honoured.

Gifts of life insurance have long been one of the recognized ways in which donors can make gifts to charities.

On October 23, 2024, the Canada Revenue Agency (the "CRA") updated its administrative guidance on the relief of poverty and charitable registration (Document CG-029) (the "Guidance").

Social purpose real estate development is an endeavor that seeks to address challenging and pressing issues such as affordability of suitable housing and access to rental space in communities across Canada.

Private foundations are flexible philanthropic vehicles, often created to promote family philanthropy.

Pursuant to subsection 118(1) of the Income Tax Act, RSC 1985, c 1 (5th Supp), if a taxpayer donates to an eligible charity, a tax credit can be claimed for the amount of the donation.

Several important changes in the tax rules that apply to charitable gifts will be coming into effect in the near future.

In most cases, non-profits that rely on GMS for grantmaking, fund distribution and impact measurements must adopt modern, AI-driven solutions.

In an effort to modernize its statutes and processes, the Government of Canada has brought about wholesale changes to the Canada Not-For-Profit Corporations Act ("the new NFP Act").

Beginning November 28, 2016, B.C. societies can transition under the new British Columbia Societies Act. Existing B.C. societies will have to transition under the new Act within two years...

Although the new Ontario Not-for-Profit Corporations Act, 2010 (the "ONCA") received Royal Assent on October 25, 2010, it has not yet come into effect.

Canadians who donate to registered charities and other qualified donees can claim Charitable Donation Tax Credit under section 118.1 of the Income Tax Act.

Having taken a new administrative position restricting the activities not-for-profit organizations (NPOs) can undertake to earn revenue, the Canada Revenue Agency (the CRA) has now established the NPO Risk Identification Project (the Project).

The charitable sector is key to the quality of life for many Canadians, and it relies on donations from ordinary Canadians in order to function. In this Part 2 of our year end tax planning article our expert Canadian tax lawyers discuss year end income tax planning for charitable donations