CRA Announces Project on Ineligible Individuals Serving on Charity Boards
The Canada Revenue Agency (“CRA”) has just released its Report on the Charities Program 2015-2016 (the “Report”) in which it reports to the Canadian public on what it has been engaged in during the 2015-2016 fiscal period. While the Report...
Ontario Court Rejects Claim for Return of Donation: A Reminder of the Importance of Written Gift Agreements
A recent decision of the Ontario Superior Court of Justice addressed a claim by a donor seeking a return of a charitable donation. The case is a reminder of the critical importance of documenting clearly in writing the terms of...
Charitable organisations in Canada: overview
Thomson Reuters
Robert Hayhoe and Sarah Fitzpatrick authored the “Charitable organisations in Canada: overview” for the 2018 Charity Global Guide, published by Thomson Reuters. The Q&A style guide provides an overview of key practical issues concerning charity law in Canada.
Important Commitments to the Charitable and Non-profit Sector Announced in 2018 Fall Economic Statement
In the 2018 Fall Economic Statement, released on November 21, 2018, the Federal Government of Canada announced important commitments for the charitable and non-profit sector. Advisory Committee on Charitable Sector The Government has committed to engaging in a meaningful dialogue...
Supreme Court of Canada Upholds Common Interest Privilege Rule
The Supreme Court of Canada recently rejected a leave application of the Canada Revenue Agency, meaning the much heralded decision in Iggillis Holdings v Canada (MNR), 2018 FCA 51 is good law. Confirmed is the Federal Court of Appeal’s conclusion...
Outsourcing – Increasing the Odds of Success and Avoiding Common Pitfalls
Outsourcing a function of your organization may make sense – perhaps you have difficulty in retaining or hiring the talent required to meet all of your organization’s needs, or perhaps your team is overworked and the organization could benefit from...
A Triumph of Administrative Law: 2018’s Supreme Court of Canada Religious Freedom Cases
2018 was touted as the year the Supreme Court of Canada would consider how religious freedom should be valued as a right guaranteed by the Canadian Charter of Rights and Freedoms. The Supreme Court rendered three highly anticipated decisions which...
Legal Cannabis is Here – Are Your Workplace Policies Up to Date?
After months of anticipation, on October 17, 2018, Canadians awoke to legal cannabis. Have your workplace policies been updated to reflect this new legal reality? Each province and territory has enacted legislation providing for a variety of models for retail...
Co-operatives as Charities and Not-for-profits
Co-operatives are legal entities owned and run by, and for, their members. There are over 9,000 co-operatives in Canada, with over 18 million members. Most of them operate businesses. Not all of them are business enterprises – many co-operatives are...
Corporate Checklist: How to Hold an Annual Meeting
Each year, non-share capital corporations incorporated under the Canada Not-for-Profit Corporations Act (Canada) (the “Act”) must either hold an annual membership meeting or, if the membership is small, pass resolutions signed by all voting members in lieu of holding a...
