New Requirement to Keep Register of Property Interests
On December 10, 2016, the Ontario Corporations Act (“OCA”), which is the corporate statute that governs not-for-profit organizations incorporated in Ontario, was amended to provide that Ontario not-for-profits must maintain certain records in respect of any land in Ontario in...
Ontario Superior Court Comments on Director and Officer Duties
A recent decision of the Ontario Superior Court of Justice addresses directors’ duties towards the corporation and its employees. Specifically, the court addressed whether a director or officer’s fiduciary duties extend to protecting an employee from the consequences of that...
When is a University not a “University”?
On December 9, 2016, the Ontario Superior Court of Justice released a decision regarding whether or not the University of Ontario Institute of Technology (“UOIT”), a charitable organization, was entitled to rebates of Ontario retail sales tax (“RST”), which it...
The Temple of the Jedi Order – Is it a religious charity? Depends on where you live
While many of us are familiar with the term “Jedi” from the much loved Star Wars films, we are less familiar with the nontheistic religious movement known as Jediism that the films have inspired. Over the past two years, an...
NPO Tax Returns – Late Filing
Incorporated non-charitable not-for-profit organizations (“NPOs”) must file a T2 tax return with the Canada Revenue Agency (“CRA”) just like a taxable for-profit corporation. Additionally, each NPO, regardless of organizational form, that meets certain financial thresholds must file a T1044 Non-Profit...
CRA Publishes First Ever Report on the Charities Program 2015-2016 – Summary and Commentary
On December 30, 2016, the Canada Revenue Agency (“CRA”) published its Report on the Charities Program 2015-2016 (the “Report”). Referred to by Bob Hamilton, Commissioner of the CRA, as a “means for CRA to improve its own transparency” on the...
CRA Releases New Administrative Form for Updating Director, Trustee and Like Official Information
Registered charities are required to keep current the information recorded with the Canada Revenue Agency (“CRA”). Specifically, registered charities are required to update CRA with respect to changes made to any of the following: legal name; legal status; purposes; bylaws;...
New CRA Guidance on Relieving Conditions Attributable to Being Aged
On December 8, 2016, the Canada Revenue Agency (“CRA”) released CG-026, a Guidance on how CRA interprets and applies the law as it relates to relieving conditions attributable to being aged and charitable registration. This Guidance replaces the previous CPS-002,...
Workplace Violence – Are you doing enough to protect your employees from workplace violence?
Two decisions of Ontario Provincial Courts this summer, highlight the increasing importance that the Courts, the Ministry of Labour, employers and employees are placing on the need to protect workers from incidents of workplace violence. On July 15, 2016, after...
New B.C. Societies Act In Force
The new British Columbia Societies Act (the “Act”) came into force on November 28, 2016. Existing B.C. Societies will have until November 28, 2018 to transition under the new Act. For more details on the transition process, please see Sarah...
