European Approach to Cross-Border Giving
Recent developments in Europe related to cross-border giving demonstrate the increasing recognition of the importance of facilitating charitable giving and charitable activities that cross international borders. In contrast with the very restrictive rules in Canada, judgments in the European Union,...
Ontario Announces New Initiative with Not-for-Profit Sector
A lot is happening in the not-for-profit sector that is new and different these days. Social entrepreneurs are everywhere (a good thing) and there is much talk about how charities and existing organizations can generate revenues and support in new...
Control of Governance: Who are the Proper Members and Directors of a Charitable Not-For-Profit Corporation?
In the case of Deol v. Grewal, the Ontario Superior Court of Justice reviewed the general principles regarding the appointment of members and the election of directors of non-share capital corporations. It issued strong reminders of the necessity to adhere...
Workplace Violence – Occupational Health and Safety Obligations
Introduction Maintaining the workplace in compliance with a complex system of statutory and common law obligations is a constant source of challenge to Canadian employers, including charities and non-profit organizations. Workplace violence is one of the areas that receives broad...
The Miller Thomson Foundation: Sixteen Years as a Proud Supporter of Post-Secondary Education in Canada
Since its formation in 1995, The Miller Thomson Foundation has awarded scholarships totalling $2,550,000 to 2,550 promising students pursuing post-secondary education in Canada. Gerald Courage, Chair of Miller Thomson LLP, along with Gary G. Campbell, Q.C. and The Rt. Hon....
Court Orders that Tax Shelter Promoter Return Commissions to Charities
A recent decision of the Ontario Superior Court affirms that in matters concerning charities, the Courts will intervene to ensure that the public interest is protected. In Innovative Gifting Inc. v. House of the Good Shepherd et. al., a fundraiser...
The Ontario Government Steps Up to the Plate: Bill 65 – An Act to Revise the Law in Respect of Not-For-Profit Corporations
The Ontario Government has now completed its rewrite of the Corporations Act (Ontario) (the “Old Act”) and introduced a Bill titled the Not-for-Profit Corporations Act, 2010 (the “New Act”) that is intended to govern non-share capital corporations that were originally...
Update on Proposed Wage Restraint Legislation
In Ontario, the Public Sector Compensation Restraint to Protect Public Services Act, 2010, more commonly referred to as the ‘wage restraint legislation’, has now passed second reading in the legislature. The proposed Act applies to every employer that received at...
Case Law Update
Several court decisions have been released in the past few months which highlight issues of which charities and donors should be aware. Lockie v. The Queen In Lockie v. The Queen, the Tax Court of Canada considered the appropriate determination...
Clergy Residence Deduction for Disabled Clergy
The Income Tax Act provides a tax deduction from the income of a member of the clergy from office or employment equal to the value of the individual’s housing if the individual meets a status and function test. The deduction...
