Upcoming Charity Law Program
Robert Hayhoe, Susan Manwaring and Kate Lazier of Miller Thomson will each be speaking at an upcoming intensive short course entitled, “Legal and Risk Management for Charities and Not-for-Profit Organizations”. This two day course will feature seminars from a range...
Department of Finance Releases Draft Legislation to Implement Budget Changes
On August 16, 2011, the Department of Finance released for consultation draft legislation to implement the proposed changes affecting charities and other qualified donees that were introduced in the 2011 federal Budget. We reported on these proposed changes in the...
Draft Regulations Released Under Canada’s Anti-spam Legislation
As reported in the April 2011 issue of this Newsletter, Canada’s anti-spam legislation, “Fighting Internet and Wireless Spam Act” (the “Act”), was passed by the Canadian Parliament in late 2010. However, the Canadian Government delayed bringing the legislation into force...
Reference Letter Liability
Charities and non-profit organizations that provide reference letters to departing and former employees need to ensure that they are aware of the possible legal implications that such letters entail. An inaccurate or defamatory employment reference could be the subject of...
Applications for Exemption Under the Canada-United States Income Tax Convention
Charities and non-profit organizations in Canada and the U.S. that derive income from across the border should consider the application of the Canada-U.S. Tax Convention (the “Treaty”) and whether it may be possible to obtain an exemption from taxes that...
Ontario Government Website on the New Corporate Act
Non-share capital corporations incorporated under the Corporations Act (Ontario) will be governed under a new act next year, the Not-for-Profit Corporations Act, 2010. The new Act comes into force on a day to be named, and it will automatically apply...
Recent Decision Highlights Importance of Proper Receipting
The recent decision of the Tax Court of Canada in Oloya v. R. highlights the pitfalls that can occur when insufficient attention is paid to the form and content of donation receipts issued to donors. The case involved an appeal...
Federal Court of Appeal Denies Registration to News Organization
In June, the Federal Court issued its decision in News To You Canada v. Minister of National Revenue in which it denied the organization’s appeal of the Canada Revenue Agency’s refusal to register it as a charitable organization. This decision,...
Employer Compliance Measures Come to Canada
Canada has joined the ranks of other countries such as the UK, the US, and Australia, in imposing compliance measures on employers who bring foreign workers to Canada. Effective April 1, 2011, employers must demonstrate compliance with new regulations for...
Saskatchewan’s Charitable Fund-raising Businesses Act
Saskatchewan’s Charitable Fund-raising Businesses Act (“Act”) has been in force since 2003. The Act requires licensing of all businesses which solicit contributions or manage fund-raising on behalf of a charitable organization from residents of Saskatchewan. The Act provides that no...