Gerald Chipeur writes “Federal Lobbying and Undue Influence Rules”
Gerry Chipeur wrote “Federal Lobbying and Undue Influence Rules,” to identify the rules and definitions that lobbyists and public officials should keep in mind through communications. On July 25, 2022, the Federal Court of Canada issued its decision in National...
2022 MasterCard rule changes applicable to subscription payments
MasterCard has recently proposed changes to its credit card processing rules which, if implemented, will impact a broad range of “merchants” including non-profits and charitable organizations. Given that these changes appear to be a reaction to legislative changes in other...
Navigating the Ontario Business Registry for Ontario non-share capital corporations
The ONCA and OBR Ontario’s Not-for-Profit Corporations Act, 2010 (“ONCA”) came into force on October 19, 2021. It modernizes the legal framework for Ontario’s not-for-profit corporations (also known as “non-share capital corporations”). Most non-share capital corporations that were previously governed...
Sarah Fitzpatrick authors article on development of hybrid organizations in Canada
The Philanthropist, "Hybrid organizations: The Canadian landscape"
The article considers the question of whether an organization should be able to have social impact while generating profit. The voluntary sector would benefit from a comprehensive analysis of how charities and non-profit organizations can carry out revenue-generating activities through...
Important dates and reminders for charities
The ever-shorter August days remind me that autumn is around the corner and that most of 2022 is over. In 2022, the Government of Canada had proposed several significant changes to charity law, which we summarized in our special issue...
Official guidance on charitable donations of life insurance in Alberta
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 purpose of the ASI Bulletin is to outline how a life insurance policy can be donated...
Agricultural and horticultural organizations and the ONCA
Agricultural and horticultural organizations in Ontario differ from most other Ontario non-share capital corporations, as their governance requirements are set out in two different acts: the new Ontario Not-for-Profit Corporations Act, 2010 (the “ONCA”) and the Agricultural and Horticultural Organizations...
What does Quebec’s updated language law mean for not-for-profits and charities?
1. What is the Charter? What is Bill 96? Quebec’s Charter of the French Language (the “Charter”) was adopted in 1977. It made French the everyday language of Quebec and imposed language regulations in most public settings. On June 1,...
Funding non-qualified donees just got one step easier for Canadian charities
It might soon be easier for Canadian registered charities to give funds directly to non-qualified donees in Canada and abroad. Currently, Canadian registered charities can use their resources only on their “own activities” or on gifts to other qualified donees....
5 tips arising from Ontario Divisional Court’s denial of property tax exemption for lands owned by places of worship
Ontario’s religious organizations are used to relying upon Ontario’s Assessment Act’s property tax exemptions for lands owned by a church or religious organization and used as “a place of worship and the land used in connection with it.” The Divisional...
