News Alert: Canada Revenue Agency releases new and updated guidances for charities
Canada Revenue Agency (“CRA”) has released the following new and updated guidances for registered charities: “CG-030, Advancement of education and charitable registration” which replaces multiple CRA policy statements and commentaries as set out therein; “CG-029, Relief of poverty and charitable...
News Alert: BC government announces Parliamentary Secretary of Community Development and Non-Profits
On Thursday, November 26, 2020, the new B.C. government announced its cabinet members and parliamentary secretaries. This included the appointment of Niki Sharma as the Parliamentary Secretary – Community Development and Non-Profits. This is the first time charities and non-profit...
BC introduces benefit companies
On June 30, 2020, British Columbia became the first Canadian jurisdiction to permit corporations to incorporate as benefit companies. The concept of benefit companies or benefit corporations originated in the U.S. A benefit company is a for-profit corporation with a...
Reminder: T3010 Registered Charity Information Return filing extension coming to an end!
In light of the COVID-19 pandemic, the Charities Directorate extended the filing deadline to December 31, 2020 for all charities with a Form T3010 Registered Charity Information Return due between March 18, 2020 and December 31, 2020. Normally, charities are...
What charities and NPOs need to know following the AGA v Ethiopian Orthodox Tewahedo Church of Canada Decision
Introductory Thoughts In January 2020, the Court of Appeal for Ontario released its judgment in Aga v Ethiopian Orthodox Tewahedo Church of Canada (“Aga”). This decision considers whether the written constitution and by-laws of a voluntary religious corporation form the...
Appeals of Charity Revocations: What Is The Proper Standard?
Canadian Tax Focus, Volume 10, Number 4, November 2020
Until recently, when a charity challenged its revocation at the FCA, the charity had to prove that the CRA’s decision to revoke was unreasonable. It now appears that the charity must prove that the CRA committed a palpable and overriding...
New privacy law could apply to all non-profits – Ontario government launches consultations
On August 13, 2020, the Ontario Government (the “Government”) launched consultations on establishing provincial privacy legislation for the private sector. As one of the stated goals is to expand the scope and application of private sector privacy law to non-commercial organizations such...
David Tang quoted in Canadian Property Management article on CECRA program
Canadian Property Management, "CECRA now closed to new applicants"
With the August 31 deadline for first-time applications for Canada Emergency Commercial Rent Assistance (CECRA) now passed, the three-month program that evolved into five months of relief is closed to new recipients. Despite previous last-minute extensions — announced on June...
Gifts of life insurance
Gifts of life insurance have long been one of the recognized ways in which donors can make gifts to charities. Recent communications from the BC Financial Services Authority (“BCFSA”) brought into question the validity of these types of gifts. Much...
How does Ontario’s termination of the COVID Emergency affect annual members meetings and other corporate meetings of Ontario Corporations Act corporations?
The author would like to acknowledge the contributions of Jane Huang. Some of Ontario’s not-for-profit and charitable corporations may be wondering whether and how the end of the COVID-19 Emergency in Ontario changes their ability to hold virtual members and...
