On Friday, May 24, 2024 the Standing Senate Committee on Fisheries and Oceans (the "Committee") released a report (the "Report") titled Sealing the Future: A Call to Action.

The Canada Revenue Agency ("CRA") commented in 2022-0953121E5 dated August 30, 2023 whether an organization ("AbcCo") would continue to qualify as a non-profit organization ...

The Canada Revenue Agency ("CRA") released CRA View 2022-0944461E5, dated May 13, 2024 ("View") , a technical interpretation in which it considered whether a residential housing co-operative ("Co-op") would continue to qualify for its income tax exemption as a tax-exempt non-profit organization ("NPO").

In the decision of Milgram Foundation v Canada (Attorney General), released on September 9, 2024, the Federal Court of Canada quashed a decision by the Minister of National Revenue ("Minister") to reassess the tax liability of the Milgram Foundation ("Foundation").

The 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...

Ontario's new digital workplace legislation, the Digital Platform Workers' Rights Act, 2022 (the "DPWRA"), has been proclaimed to come into force on July 1, 2025.

In situations where fulfilling the donative intent of a will becomes difficult, courts can apply the doctrine of cy-près to rectify the situation.

In its response, the CRA explained that the discretionary non-refundable tax credit set out in subsection 118.1(3) of the ITA is provided to individuals for a taxation year computed by reference ...

An effective Artificial Intelligence ("AI") legal policy is essential for Canadian charities and not-for-profits (NFPs) as they increasingly use AI technologies to enhance fundraising, manage stakeholder

Personal injury claims are costly affairs for charities and not-for-profits, especially when the court rules in favour of the plaintiff.

This case serves as a reminder to not-for-profit organizations of the legal protections afforded to trademarks and the consequences of unauthorized use or infringement.

In the decision of York Condominium Corporation No. 76 v 10 The Marketplace Limited, released on August 1, 2024, the Ontario Superior Court of Justice dealt with several issues arising from a lease

In anticipation of the 2024 Federal Budget, a report of the House of Commons Standing Committee on Finance entitled Shaping Our Economic Future: Canadian Priorities (the "Report") was released in February 2024.

The Supreme Court of British Columbia considered a pair of petitions by not-for-profits concerning a dispute over the use of a meeting hall in the decision...

In a recent decision by the Tax Court of Canada (the "TCC"), Coopers Park Real Estate Development Corporation v. His Majesty The King, the court was asked to consider the scope of documentary discovery and, specifically, the impact of solicitor-client privilege upon parties' disclosure obligations regarding communications and materials provided by third party advisors.

The Ontario government is seeking to further enhance protections for employees, and place further requirements on employers for compliance with provincial employment laws.

Wayne Hannan, an 86-year-old volunteer Scouter, was granted declaratory relief by the Ontario Superior Court of Justice after his annual application to renew his volunteer status was denied in November...

On March 21, 2024, the Federal Court of Appeal ("FCA") released its decision concerning Sigma Chi Canadian Foundation v Canada (National Revenue). The fraternal organization (the "Appellant")...

Non-profit and charitable organizations experiencing a decline in revenues due to the direct or indirect result of U.S. tariffs may be eligible for support through...

A new T3 Trust Income Tax and Information Return ("T3") was released by the Canada Revenue Agency (CRA) in December 2023.