Donor advised funds (DAFs) continue to generate considerable interest throughout the charitable sector and many charities are considering adding DAFS to their "arsenal" of fundraising...

As reported in Charity & NFP Law Bulletin No. 528, the Department of Finance Canada ("Finance") published draft legislation on August 12, 2024 proposing amendments to the trust reporting provisions under the Income Tax Act, and sought public feedback and comments on the draft legislation.

Management of Nonprofit and Charitable Organizations in Canada, 5th Edition, edited by Dr. Keith Seel was recently released by LexisNexis.

The 2024 Carters Annual Charity & Not-for-Profit Law Webinar, hosted by Carters Professional Corporation on November 14, 2023, was attended by over 1,200 registered attendees from the charitable and not-for-profit sector from across Canada.

The new version 24 of the CRA's T3010 Registered Charity Information Return was released on January 8, 2024 to be used by registered charities for fiscal year ending on or after December 31, 2023

In a presentation given at the Canadian Association of Gift Planners 30th National Conference on Strategic Philanthropy in Ottawa on April 3, 2024, ...

The new Qualifying Disbursement Regime has become a viable option for registered charities to consider when working with non-qualified donees in achieving...

The Canada Revenue Agency ("CRA") released version 24 of Form T3010, Registered Charity Information Return, ("Form T3010") on January 8, 2024 ("Version 24"). The CRA announced the release of this new...

The Canada Revenue Agency ("CRA") announced on October 29, 2024 that bare trusts are exempt from filing a T3, Income Tax and Information Return, including Schedule 15, Beneficial Ownership Information of a Trust, for the 2024 taxation year, unless the CRA makes a direct request for these filings.

On October 29, 2024, the CRA announced that bare trusts will not be required to file a T3 Income Tax and Information Return, including Schedule 15 (Beneficial Ownership Information of a Trust) for the 2024 tax year...

On December 19, 2023, following feedback received from the charitable sector over the last year, the Canada Revenue Agency ("CRA") released Guidance CG-032, Registered charities making grants to

A federal bill intended to set out the federal government's "vision for a Canada-wide early learning and child care system" has finally been passed more than a year after its introduction.

On April 19, 2024, the Office of the Public Guardian and Trustee ("OPGT") released an updated version of the Not-for-Profit Incorporator's Handbook

The three-year period for not-for-profit (NFP) corporations in Ontario to undertake an optional transition to the Ontario Not-for-Profit Corporations Act, 2010 (the "ONCA")

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

Not-for-profit corporations in Ontario are again reminded of the looming deadline to transition under the Ontario Not-for-Profit Corporations Act, 2019 (the "ONCA"), which is fast approaching on October 18, 2024.

Disputes between members and leadership of religious organizations can sometimes turn quite heated, and may lead to members making public statements...

Universities are within their lawful rights to use software to monitor students during exams taken with computers, but they should take extra measures to protect student data, according to the provincial privacy commissioner.

The Government of Canada is launching the Canadian Artificial Intelligence Safety Institute (CAISI) to address risks associated with artificial intelligence (AI).

If there is no reasonable interpretation of an employment contract that could lead to an illegal outcome, then it would not violate employment laws, even if it does not exactly copy statutory language.