The Case of the Missing Records – Part 1
Frequently, charities and non-profit organizations that are structured as non-share capital corporations face challenges arising out of deficiencies in their required corporate records. These records may be incomplete or missing altogether. This is not an entirely unusual situation for non-share...
Faulty Workplace Investigations Can Lead to Hefty Damages
The recent decision of the Alberta Court of Appeal in Elgert v. Home Hardware Stores Limited addresses two issues of importance to employers, including charity and non-profit employers, when engaging in workplace investigations. The case highlights the importance of conducting...
Ontario Takes a Step Closer to Implementing the ONCA
On July 16, 2012 the Ontario Ministry of Government Services (the “MGS”) and the Ontario Ministry of Consumer Services (the “MCS”) released outlines of proposed regulations for the Not-For-Profit Corporations Act, 2010 (the “ONCA”). The public is invited to comment...
Rights and Duties of Charitable Beneficiaries
Gift Planning in Canada, July 2012, 4-5
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Miller Thomson Foundation Announces Recipients for 2012 National Scholarship Programme
The Miller Thomson Foundation is pleased to announce the recipients for its 2012 National Scholarship Programme. 100 high school students will receive entrance scholarships in the amount of $3000 each to support their pursuit of secondary education in Canada. Over...
CRA Comments on NPO Issues Facing Sports Clubs and Associations
Two recent CRA technical interpretations offer guidance into the CRA’s views on issues affecting sports clubs and associations operating as non-profit organizations (“NPOs”). As part of an ongoing audit project, the CRA is reviewing the operations of a wide range...
Receipting for Fundraising Events Held by Individual Supporters
The CRA released a technical interpretation on May 23, 2012 (2010-0391511E5) concerning whether a donation receipt can be issued by a charity to an individual who has agreed to host a fundraising dinner on behalf of a charity and to...
Court Upholds Diocese’s Control of Property
The Ontario Superior Court of Justice recently decided a case involving two groups that each claimed to be the proper trustees of the property of a congregation of the Serbian Orthodox Diocese of Canada (the “Diocese”). The congregation was not...
Recent Case Reminds Charities about the Risks with False Donation Receipts
The recent decision of the Tax Court of Canada in Grosset v. The Queen offers a reminder to charities and their donors to beware the risks involved with false receipts. The case involved two taxpayers, Oneil and James Grossett, appealing...
Speech by Director General of Charities Directorate Published Online
The text of a recent address given by the Director General of the CRA Charities Directorate, Cathy Hawara, at the Canadian Bar Association National Charity Law Symposium has been published on the CRA website. Ms. Hawara addressed the changes that have...
