Doing Charity: Revisiting Charity Law’s Distinction between Purposes and Activities
Perspectives on Tax Law & Policy (March 2022), Canadian Tax Foundation
Adam Parachin authored an article on charity law’s distinction between purposes and activities. Charitable registration under the ITA is a momentous event in the life of a charity. But it is merely a beginning. From this point onward, the charity...
Registered Charities and Revenue Generation: Where to Now?
Perspectives on Tax Law & Policy (March 2022), Canadian Tax Foundation
Susan Manwaring authored an article on the key recommendations from the Special Senate Committee on the Charitable Sector to support charities’ revenue-generating activities. In its 2019 report, the Special Senate Committee on the Charitable Sector discussed the role of charities...
Can not-for-profit organizations run a business?
One matter that comes up from time to time, and with increasing frequency in the past few years in response to a decrease in available funding, is the extent to which, as a means to generate revenue, non-profit organizations (“NPOs”)...
The Societies Amendment Act, 2021: Time to update your operating system
Every once in a while, my phone reminds me that it’s time to update its operating system. As I have learned the hard way, ignoring those updates can only cause headaches later. Phones on older operating systems not only miss...
Helping the crisis in Ukraine: Be careful making these 4 assumptions
Canadians are concerned about the ongoing military conflict and humanitarian crisis in Ukraine. Donors and charities are looking for ways to help – fast. Despite the urge to help quickly, Canadian donors should refresh themselves on the rules of giving...
Update on Bill S-216: The Effective and Accountable Charities Act
A year ago, Senator Ratna Omidvar tabled a bill (originally Bill S-222) proposing changes to the Income Tax Act (Canada). The changes would allow charities to collaborate with other organizations more efficiently, furthering the potential to create positive impact in...
What is a charitable purpose? Jim Crerar Charitable Trust (Re)
What is “charity” in a legal sense has developed through judge-made common law. The definition is an important one as organizations that are registered charities must be constituted and operated exclusively for charitable purposes. It is also important for charitable...
When old bylaws stop you from using BC’s new virtual meeting option: The Farrish 2021 case
As 2021 comes to a close, BC societies should be aware of recent changes in the law that will affect their bylaws and processes. Farrish v. Delta Hospice Society and virtual meetings In May 2021, the BC Government amended the...
$17 million estate gift to private foundation not eligible for tax credit: Lessons from last-minute tax planning
The Tax Court of Canada decision in Odette (Estate) v the Queen[1] demonstrates two equally important principles. The first is the need to carefully review complex provisions of the Income Tax Act (Canada) (the “ITA”) when developing a tax plan....
More provincial oversight: Recommendations from the Allan Inquiry regarding non-profits and charities
On October 21, 2021, over two years after Steve Allan (“Allan” or the “Commissioner“), a Calgary-based forensic and restructuring accountant, was appointed as commissioner of the public inquiry into anti-Alberta energy campaigns, the commission’s 657-page Report was released. Mandate of...
