Advisory Committee on the Charitable Sector focuses on reconciliation, national data strategy, and charity designations in second report
The second report of the Advisory Committee on the Charitable Sector released on April 28, 2021 (the “Report”) expands on its first report, adding eight recommendations for sector reforms. The Advisory Committee on the Charitable Sector (the “ACCS”), established in...
Hidden contracts: A danger in charity and not-for-profit governance
The Lawyer's Daily
Contracts or covenants are a central concept in many the world’s main religions, in particular the Abrahamic Covenant ones, Judaism, Christianity and Islam. Today’s North American secular culture is similarly attracted to agreements as the basis for mutual activities, whether...
Consenting to proposed budget amendments
Among the few technical tax measures affecting the charitable and non-profit sector proposed in the federal budget tabled on April 19, 2021 (the “2021 Budget”), one of the proposed budget amendments expands the ability for the Minister of National Revenue...
Why it matters that the Supreme Court decision reinforced the existence of hidden contracts in charity/nonprofit governance
Covenants, which lawyers call contracts, lie at the heart of many of the world’s religions. If we reflect on the Kendrick brothers’ film, Courageous, contemporary North American culture is similarly attracted to the use of resolutions or covenants between not...
Charities and non-profits can now pre-register for free COVID-19 workplace rapid testing
According to the Government of Canada, up to 50% of COVID-19 transmission may be through people without symptoms. Regular workplace testing can help keep staff and clients safe. Charities and non-profits can now pre-register to receive free rapid tests for...
Reminder regarding tax shelters and gifting arrangements
On May 5, 2021, the Canada Revenue Agency (the « CRA ») circulated a warning for Canadian taxpayers, reminding them to exercise caution when participating in gifting arrangement schemes. The timing of this communication could mean that the tax authorities...
Of singular importance: The singular ‘they’ and other gender-neutral writing
Language evolves to fit social needs. With growing public demand for gender equality and recognition of diverse gender identities, there is an increasing practical and ethical argument for gender-neutral writing. Gender-neutral writing, which avoids categorizing the subject as either male...
Susan Manwaring contributes the Canadian Association of Gift Planners’ guidelines on charitable donations on life insurance
Canadian Association of Gift Planners
Susan Manwaring contributed to the guidelines on charitable donations on life insurance released by the Canadian Association of Gift Planners (CAGP). As noted by the CAGP: Following concerns expressed in recent years by some insurance industry regulators regarding the use...
Susan Manwaring and Katrina Kairys contribute to Muttart Intersections and Innovations publication
Muttart Intersections and Innovations
Susan Manwaring and Katrina Kairys authored a chapter on “Regulating Business Activity” for the Muttart Intersections and Innovations publication. As noted by The Muttart Foundation: For far too long, Canada has lacked a comprehensive resource examining Canada’s charitable sector. That...
Environmental funding in Canada’s 2021 Federal Budget
Canada’s 2021 Budget announced funding and initiatives which will have bearing for three areas of the environmental sector: (1) climate change; (2) clean tech; and (3) conservation of land and waters. These new investments will have direct and indirect impacts...
