Ontario Court of Appeal Recognizes Tort of Invasion of Privacy
A recent case from the Ontario Court of Appeal represents the first appellate level decision in Ontario to recognize the tort of invasion of privacy. This decision will have significant implications for employers in Ontario, including charities and non-profit organizations....
Tax Treatment of Charitable Donations from Spousal Trusts
In December 2011, CRA released a technical interpretation that offers clarification on the rules surrounding donations to registered charities from spousal trusts. Such clarification is valuable both to charities issuing receipts as well as well as to advisors in the...
NPO Issues – Whose Income Is It?
As reported previously in this Newsletter, non-profit organizations have been subject to an ongoing CRA audit project over the past two and a half years. The audit project is reviewing the tax compliance of a broad range of NPOs, in...
Property Tax Relief Available to Registered Charities
Registered charities in Ontario should take note of a time-limited opportunity to obtain a rebate on property taxes paid in the previous year. Pursuant to provincial legislation, a registered charity that occupies property in Ontario classified in the commercial or...
Canada Not-For-Profit Corporations Act – Planning Continuance
As we have reported previously in this Newsletter, corporations that are currently incorporated federally under the Canada Corporations Act (CCA) must continue under the Canada Not-For-Profit Corporations Act (CNCA) by October 17, 2014. Non-share capital corporations not yet continued under...
Clergy Residence Deduction – When can Youth Pastors Qualify?
In a technical interpretation released by the CRA on June 27, 2011, the CRA was asked to consider whether a pastor in charge of a children’s ministry qualified for the clergy residence deduction. Youth pastors often fail to qualify for...
Important New Additions to the Canada Revenue Agency (“CRA”) Charities Directorate Website
The CRA’s Charities Directorate recently added two new and useful features to its website. These include a list of “Other Qualified Donees” and a useful “donation credit calculator”. Other Qualified Donees A “qualified donee,” for the purposes of the Income Tax...
National Arts Service Organizations
In the November issue of this Newsletter, we reported on the draft Guidance issued by the Charities Directorate concerning the registration of arts organizations. Arts organizations should be aware that, in addition to the option of applying for registration as...
Social Enterprise in Canada
The 2012 Lexpert®/American Lawyer Guide to the Leading 500 Lawyers in Canada
Letter to the Editor – Gifts to Smaller Charities
Dear Editor, In the November issue of this Newsletter, an article by Arthur Drache noted the value to smaller charities of programs to facilitate gifts of securities and to familiarize such charities with the opportunities that exist for gifts of...
