CRA Provides Additional Insights into NPO Tax Exemption
In a recent technical interpretation, the Canada Revenue Agency (CRA) addressed several questions relating to the tax exemption for non-profit organizations (NPOs) under paragraph 149(1)(l) of the Income Tax Act (Canada). Specifically, CRA addressed various circumstances involving loans and other...
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...
Federal Court of Appeal Confirms Public Foundation must have Multiple Trustees/Directors
The Federal Court of Appeal recently released its decision in Sheldon Inwentash and Lynn Factor Charitable Foundation v. The Queen. This case concerns the question of whether a charitable foundation with a single trustee can be designated as a public...
Practical Considerations When Making a Charitable Gift
A legacy can be created by leaving all or a portion of a person’s estate to charity. Such a gift can reflect a testator’s personal values and beliefs while making a difference in the lives of others. However, in order...
Considerations when you decide to leave part of your estate to charity
Vancouver Sun Leave a Legacy Special Feature
Charities Taxation, Policy and Practice
Thomson Reuters Carswell, 2007-present
2012 National Charity Law Symposium
Robert Hayhoe will be among the speakers presenting at this year’s Canadian Bar Association and Ontario Bar Association National Charity Law Symposium. Robert will be providing an update on charity law issues arising from the 2011 and 2012 Federal Budgets. ...
CRA Releases Updated Fundraising Guidance
CRA has just released an updated version of its guidance on fundraising activities by registered charities. The new Guidance GC-013 Fundraising by Registered Charities, was issued on April 20, 2012, and replaces former Guidance CPS-028, which was originally released on...
Ontario Court Confirms Costs Consequences of Litigation Positions
In our December 2011 issue we wrote on the decision of the Ontario Superior Court in VON Canada v. Greater Hamilton Wellness Foundation. The Court found that the Foundation, which had been established under the name of the Victorian Order of...
BC Legislative Assembly Introduces New Community Contribution Company
Social enterprise and social finance are topics of great interest today to many charitable and non-profit organizations in our communities. In addition, governments at all levels have started to talk about revenue generation by organizations in the charities and non-profit...
