NEWS ALERT – Announcement of public consultations on rules governing charities and political activities – STEP UP AND BE HEARD!
As previously reported, the 2016 Federal Budget announced the government’s commitment to engage with stakeholders in an effort to clarify the political activities rules applicable to Canadian registered charities. On September 27, 2016, the Honourable Diane Lebouthillier, P.C., M.P., Minister...
In Camera Board Meetings May Not Always be Private
The Supreme Court of Canada recently held that what happens at in camera meetings may not stay at in camera meetings. Boards of directors may meet in camera (meaning “in chambers”, or privately), in order to discuss particularly sensitive issues,...
Green is the New Black: Going Paperless Under the Canada Not-For-Profit Corporations Act
In the digital age, going paperless seems like an obvious choice for many corporations. As corporations move toward electronic documents, it is important to keep in mind that there are legal requirements for documents. This article outlines the requirements for...
The New B.C. Societies Act: What You Need to Know
Miller Thomson seminar
Susan Manwaring discusses social enterprise with Innovation Works
Innovation Works, "Seeing Social Enterprise - Susan Manwaring Gives Perspective"
Innovation Works had the opportunity to sit down and talk with Susan M. Manwaring, partner at Miller Thomson and national lead of the firm’s Social Impact Group. Here’s what went down.
Overview of Record Keeping Obligations for Non-Profit Organizations and Registered Charities
While non-profit organizations and charities are usually busy carrying out the purposes of their organization, record keeping often takes a back seat to other priorities. However, good record keeping practices by a non-profit organization or a registered charity should not...
CRA Revises Position on the Retention of Church Envelopes
As a condition of charitable registration, charities are required to keep proper books and records. This requirement not only enables the Canada Revenue Agency (“CRA”) to audit charities efficiently, but it also ensures that charities are able to justify and...
New Case Law Dealing with CRA Requests for Documents
On June 3, 2016, the Supreme Court of Canada released two important decisions dealing with requests made by the Canada Revenue Agency (“CRA”) for information. The cases highlight the fact that when an individual or an organization receive such a request...
Court Orders Not-for-Profit Corporation to Revise Proxy Form
In an important decision of the Ontario Superior Court of Justice released on August 4, 2016, the Ontario Medical Association (“OMA”) was ordered to revise the contents of a proxy form it circulated to its members in advance of a...
New Tools for Greater Public Access to Information about Charities
In June 2016, the Canada Revenue Agency (“CRA”) introduced two new web forms that give the public much greater access to information about Canadian charities by allowing individuals to make online requests for documents and information from CRA: Charities Listings request...
