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

The good news is that the Canada Revenue Agency ("CRA") announced at 2:30 pm on Thursday, March 28, 2024, just before the long Easter weekend, that the CRA "will not require bare trusts to file...

On October 29, 2024, the Department of Finance ("Finance") released a backgrounder titled Protecting reproductive freedom by preventing abuse of charitable status (the "Backgrounder").

The Ontario Human Rights Tribunal (the "Tribunal") recently dismissed a discrimination claim filed by Peter Zanette against the Ottawa Chamber Music Society operating as Ottawa Chamberfest ("Chamberfest"). In Zanette v Ottawa Chamber Music Society, decided on July 15, 2024.

Canada (Privacy Commissioner) v Facebook, Inc. is a Federal Court of Appeal decision, released on September 9, 2024, with implications for all organizations handling personal data in Canada, including charities and not-for-profits.

As AI becomes more accessible to corporate entities, many seek to optimise efficiency by automating processes where possible.

The Ontario Court of Appeal has clarified the requirements for employers to prove that a terminated employee failed to mitigate their damages, and the basis for a claim of aggravated or moral damages...

In Maximenko v. Zim Integrated Shipping Services (Canada) Co. Ltd., a decision released on October 10, 2024, the Ontario Superior Court ordered the defendant (the "Employer") to pay the plaintiff...

The Office of the Privacy Commissioner of Canada ("OPC") is collaborating with international regulators to establish a unified approach to age-assurance methods, prioritizing children's privacy and data protection...

Courts have the power to alter the terms of a special purpose charitable trust, but only in very specific circumstances.

Ontario employers, including charities and not-for-profits, may need to update their employment contracts again to ensure the language in termination clauses complies in exacting detail with provincial minimum employment standards legislation.

For a more detailed commentary see the Charity & NFP Law Bulletin No. 524 Information is current as of February 9th, 2024, but subject to change...

The Tax Court of Canada released a decision on May 2, 2024, concerning the clergy residence deduction.

With new legislation for employers in Ontario, including charities and not-for-profits, employers will have to disclose expected salary ranges for publicly advertised job positions, state whether...

Ontario's minimum employment standards do not impose a procedural duty of fairness on an employer that is terminating an employee for wilful misconduct, according to the Ontario Labour Relations Board (the "Board").

An agricultural society that was the beneficiary of an estate terminated the corporate membership of a director for an apparent conflict of interest when her family members sold property of the estate...

The Canada Revenue Agency ("CRA") recently produced an overview on the topic of charitable fundraising.

Disbursement Quota ("DQ") is the minimum amount that a charity must spend on its charitable activities or qualifying disbursements...

As reported in earlier 2024 and 2023 editions of our Charity & NFP Law Update, trust reporting requirements under the Income Tax Act have been significantly expanded pursuant to detailed and complicated amendments introduced through Bill C-32, ...

The operations of not-for-profits are subject to an increasingly complex regulatory framework as well as the possibility of litigation occurring as a result of their operation is an ever-present reality.