Volume 14, No. 3 - June/Juin 2011

In this issue:

• Ontario Charities and Not-for-Profits Will Need to Meet Accessibility Standards in 2012
• The Partnership Project
• Ontario Court of Appeal Considers Employee Expectations of Privacy in Information Stored on Work Computers
• Inter-religious Dispute not a Human Rights issue as Outside the Human Rights Tribunal’s Jurisdiction
• Forewarned is Forearmed
• My Last Charitable Deduction - Message from the Chair

Volume 14, No. 2 - February/Fevrier 2011

In this Issue:

• Non-Share Capital Corporations must Comply with Corporate Law
• The View from the Mountaintop
• Overview of the Broader Public Accountability Act, 2010 and Amendments to the Freedom of Information and Protection of Privacy Act
• New Procedures to Apply to Criminal Background Checks Expected to Result In Delays
• Canadian Task Force on Social Finance Releases Its Report
• Veiled Testimony: Reconciling Competing Charter Rights
• How to Handle Pro Bono Requests - Message from the Chair
• Abstract for 2011 National Charity Law Symposium

• An Update on Bill 65, the Ontario Not-for-Profit Corporations Act
• Ontario Government Seeks to Enhance the Work of Charities and Not-for-Profits
• Ontario Divisional Court Releases Important Decision for Religious Employers
• Not-for-Profit Bankruptcy Case Shows the Law in the Area is Clear as Mud
• Client Awarded Judgment against Accountant who Advised in Favour of Donation Tax Shelter Scheme
• Kootenay Doukhobor Historical Society v. The Minister of National Revenue  - Employee vs. Independent Contractor
• The Sad Case of Pastor Erica David and Her Church – A Case Comment
• Ontario Court Affirms the Fiduciary Obligations Owed by Directors of Charitable Organization
• Osgoode's New LL.M in Charity and Not-for-Profit Law
• Message from the Chair

Volume 13, No. 4 - June/Juin 2010

In this Issue:

• Court Orders that Tax Shelter Promoter Return Commissions to Charities
• Introduction of Bill 65, the Ontario Not-For-Profit Corporations Act
• Budget 2010 Introduces Significant Changes for the Charitable Sector
• Compensation Freeze Across Ontario
• Land Transfer Tax Exemption Coming for Charitable Reorganizations
• The Parameters of Political Activities for Registered Charities
• Message From the Chair

Volume 13, No. 3 - March/Mars 2010

In this Issue:

• Federal Court of Appeal Rejects Constitutional Challenge to CRA Jurisdiction
• The New Accounting Standards and Not-for-Profit Organizations
• 10 Most Useful Features of the Canada Revenue Agency’s Charities Directorate Website for Canadian Registered Charities
• Gifts of Ecological Land in Inventory and Non-Profit Organizations Not Being Charities
• CRA’s Not-for-Profit Administrative Policy Revisited
• Proposed Changes to the Donation Tax Credit System
• Message From the Chair
• Award Of Excellence in Charity and Not-For-Profit Law - AMS/John Hodgson Award

Volume 13, No. 2 - December/Décembre 2009

In this Issue:

• Ontario Government Releases Good Government Bill that Includes Positive Changes For Charities
• Hutterite Case Could Have Significant Impact on Canadian Religious Charities
• Commercial Activities and Other Issues Involving Non-Profit Organizations
• Non-Qualifying Securities
• C.D. Howe Paper Proposes a Canadian Charities Council
• Message From the Chair
• Upcoming Program Notice

Volume 13, No. 1 - October/Octobre 2009

In this Issue:

• Improved CRA Fundraising Guidance Still Poses Challenges
• CRA Draft Guidane on Foreign Activities
• Maxed Out : How New Measures To Prevent Credit Card Fraud Could Affect Charities and Non-Profit Organizations
• Ontario Sales Tax Harmonization
• Proposed Consumer Product Safety Act Raises Concerns for Charities
• Canada Revenue Agency Notes
• Message from the Chair

Volume 12, No. 5 - May/Mai 2009

In this Issue:

• Managing Endowments During Difficult Financial Times
• Most Charities Should Not Claim GST Input Tax Credits!
• Record-Keeping Obligations for International Charitable Activities
• T3010B: The Newly Revised Charity Information Return
• CRA Looking at Inactive Charities
• Canada Revenue Agency Notes
• Message from the Chair

Volume 12, No. 4 - March/Mars 2009

In this Issue:

• Enforcing Restrictions on Gifts
• Motorcycle Helmets and Religion: A Case Comment on the Badesha Decision
• The New Lobbying Act
• The Madoff Scandal
• Canada Revenue Agency Notes
• Message from the Chair

Volume 12, No. 3 - January/Janvier 2009

In this Issue:

• The proposed Ontario Apology Act, 2008
• Deemed Trusts for Social Clubs
• Timing of the Donation of Shares
• Court Decision Could Ease Record-Keeping Obligations for International Charitable Activities
• Canada Revenue Agency Notes
• Message from the Chair

Volume 12, No. 2 - October/Octobre 2008

In this Issue:

• Supreme Court Sanctions Fishing for Charity Donors Names
• Constitutional Jurisdiction Over Charities
• Protection of Directors: When May an Indemnity, or a Reimbursement Right, Lawfully be Withdrawn?
• Charities and the National Do-Not-Call List
• Human Rights Regime Change in Ontario: What Charities Should Know
• Canada Revenue Agency Notes
• Ontario is Opening its Adoption Records June 1, 2009
• Message from the Chair

Volume 12, No. 1 - September/Septembre 2008

In this Issue:

• Bill C-62: Changes Afoot for Federal Non-Profit Corporations
• Proposed Tax Law Changes
• First Canadian Non-Profit Added to Terrorism List
• Case Comment: BBM Canada
• Canada Revenue Agency Notes
• Message from the Chair

Volume 11, No. 3 - May/Mai 2008

In this Issue:

• Consultation on Proposed Policy on Fundraising by Registered Charities
• CRA Imposes New Sanctions
• Statutory Obligations, Provincial Offences and Due Diligence - How to be Prepared
• The Price of Incorporating is Eternal Vigilance
• New CRA Guide on Charitable Work and Ethnocultural Grups
• Competition Bureau Launches Education Campaign to Help Organizations Combat Fraud
• Canada Revenue Agency Notes
• Message from the Chair
• AMS John Hodgson Award - June 3, 2008

Volume 11, No. 2 - January/Janvier 2008

In this Issue:

• Looking Back and Looking Forward
• Supreme Court of Canada Decision Permits Judicial Interference in Religious Disputes Charitable Gaming
• Tax Court Denies Application for Postponement of Suspension in International Charity Association Network (ICAN) v. HMR
• Canada Revenue Agency Notes
• Message from the Chair
• Upcoming Section Program

Volume 11, No. 1 - September/Septembre 2007

In this issue:

• Message from the Chair - by Bill Pashby
• When the IRS Steps into Governance, Can CRA be Far Behind? - by Hugh Kelly
• A Review of the New B.C. Charitable Purposes Preservation Act - by Nancy E. Claridge and Terrance S. Carter; assisted by Derek B.M. Ross
• Charitable Gaming - by Kate Lazier Campbell
• Update of Legislative Developments - by Elena Hoffstein
• Tromp Leaves, de March is "Acting" - by Arthur Drache
• The Wolfe D. Goodman Bursary

Volume 10, No. 4 - June/Juin 2007

In this issue:

• Message from the Chair - by Heather G. Hisey
• The Wolfe D. Goodman Bursary
• Major Changes to Anti-Terrorism Laws Recommended by House of Commons Subcommittee Report - by Terrance S. Carter and Sean S. Carter
• Update from the Charities Directorate - by Kate Campbell
• Business Law Modernization Project - by Patricia S. Rubin
• Tax Court Implies Split-Receipting Possible Prior to Amendments - by Robert Hayhoe and James Fraser
• CRA Charities Directorate Issues Guidance about Sanctions - by Arthur Drache

Volume 10, No. 3 - April/Avril 2007

In this issue:

• Chair’s Report - by Heather G. Hisey
• Protect Yourself and Your Clients:  The 2007 National Charity Law Symposium
• Non-Share Capital Corporations Must Interpret By-Laws Fairly, Reasonably and in Good Faith - by Terrance S. Carter and Paula J. Thomas
• Federal Government Supports Giving to Private Foundations - by Susan Manwaring
• Charities in the Federal 2007 Budget - by Kate Campbell
• Trick or Treat — Income Trusts and Charities - by Adam Aptowitzer
• Federal Court of Appeal Rules that GST/HST Must be Charged on Religious Camps’ Fees - by Teresa Douma
• Reminder - Upcoming Program – April 18, 2007

Volume 10, No. 2 - December/Décembre 2006

In this issue:

• Chair's Report - by Heather G. Hisey
• The Year in Review - By Arthur Drache
• Another Charitable Registration Appeal Denied - by Amanda Stacey
• Bill C-33 — Proposed Amendments to the Income Tax Act Affecting Charities - by Theresa L.M. Man and Terrance S. Carter
• The Broader Dimensions of the "Amateur Sport" Case: A Comment on AYSA v. CRA - by Kathryn Chan
• What's New at CRA Charities Directorate? - by Susan Manwaring

Volume 10, No. 1 - August/Août 2006

• Message from the Chair - by Heather Hisey
• Backsliding - by Arthur Drache
• Minister's decision to suspend CAC needs to be reconsidered - by Terrance S. Carter
• Lobbying the Canadian Government: The Current Law and the Proposed Changes - by Teresa Douma
• Charitable Donations and Flow-Through Shares - by Bryant Frydberg and Susan Manwaring
• Unprecedented Anti-Terrorism Due Diligence Standards Emerge for Charities - by Terrance S. Carter and Sean S. Carter
• Note from the Editor
• 2nd Annual Casino Night

Volume 9, No. 5 - May/Mai 2006

In this issue:

• Message from the Chair - by Heather Hisey  
• Dealing with Older Donors - by Michael Kerr  
• Auditing under the New Public Accounting Act, 2004 - by Sarah Mihailovich  
• 2006 Federal Budget Changes - by Robert Hayhoe 
• Federal Court of Appeal Rejects Amateur Sport as being Charitable - by Arthur Drache  
• Demystifying the GST and RST for Charities - by James Capobianco and Douglas Han  
• Publications   
• Multimedia Products   
• Section Executive 2005-2006  

Volume 9, No. 4 - March/Mars 2006

In this issue:

• Canada Revenue Agency Notes - by Marni Whitaker 
• Proposed Elimination of Tax on Gifts of Public Company Shares - by Karen Cooper 
• What does the Westray Mine Disaster have to do with Charities - by Teresa Douma 
• CRA “Gifts and Income Tax” Guide Updated to Clarify Fair Market Value Determination - by Amanda Stacey
• Note from the Editors
• Upcoming Program 
• Call for Section Executive Nominations 2006-2007
• Publications 
• Multimedia Products 
• Section Executive 2005-2006 

Volume 9, No. 3 - January/Janvier 2006

In this issue:

• Message from the Chair - by Heather Hisey 
• Good News for Charities: CRA’s “Undertaking Letters” are Subject to Judicial Review - by Blake Bromley  
• Canada Revenue Agency Notes - by Marni Whitaker  
• Debts Incurred by Charitable Foundations – CRA Policy Change - by Amanda J. Stacey  
• Inquiries Still Required When Charities Issue Donation Receipts - by Theresa L.M. Man and Terrance S. Carter  
• Disclosure of Donor Records to CRA - by Daniel L. Kiselbach and Jacqueline L. King  
• B.C. Court of Appeal Affirms Lower Court Ruling Upholding the CRA Split-Receipting Guidelines - by Terrance S. Carter and Nancy E. Claridge  
• Upcoming Program   
• Publications   
• Multimedia Products   
• Section Executive 2005-2006 

Volume 9, No. 2 - October/Octobre 2005

In this issue:

• New Compliance Obligations for Charities Issuing Large Receipts - by Robert B. Hayhoe  
• Canada Revenue Agency Notes - by Marni Whitaker  
• Donor Advised Funds: A Growing Option for Canadian Philanthropy - by Susan Manwaring  
• Update on Bill C-21  
• New Chair of Sections  
• Upcoming Program   
• 2006 Institute of Continuing Legal Education   
• Publications   
• Section Executive 2005-2006  

Volume 9, No. 1 - August/Août 2005

In this issue:

• Message from the Chair - by Heather G. Hisey 
• How We Communicate With Our Section Members - by Cliff Goldfarb  
• New/Old Rules for Charities – Special Release July 18, 2005 Contains Draft Legislation Implementing Long Awaited Proposals for Change - by Susan Manwaring  
• Reflections on Charities and the Anti-terrorism Act - by Blake Bromley  
• Canada Revenue Agency Notes - by Marni Whitaker 
• The Call for Regulation of Fund Raisers - by David van der Woerd
• Ten Essential Ingredients for Good Governance
• Upcoming Program  
• 2006 Institute of Continuing Legal Education  
• Publications  
• Section Executive 2005-2006    

Volume 8, No. 5 - May/Mai 2005

In this issue:

• Message from the Chairs - by M. Elena Hoffstein and Patricia S. Rubin 
• Effect of Inter-Charity Transfers on Disbursement of Quota Calculation under Bill C-33 - by Theresa L.M. Man and Terrance S. Carter 
• Charities Operating Outside Canada: Controls, Practices and Policies - by Carole Chouinard 
• New Legislation Should Change the Landscape - by David van der Woerd 
• Canada Revenue Agency Notes - by Marni Whitaker   
• Upcoming Programs 
• Publications 
• Section Executive 2004-2005

Volume 8, No. 4 - March/Mars 2005

In this issue:

• Message from the Chairs - by M. Elena Hoffstein and Patricia S. Rubin 
• Proposed new Canada Not-for-Profit Corporations Act 
• Charity and Not-for-Profit Law Section: AMS/John Hodgson Award 
• Competition Law Remedies Against "Sound Alike" Charities - by Michael E. Piaskoski 
• Dissolution of Canada Corporations Act Companies for Failure to File - by Elizabeth Gillis 
• CRA Continues to Expand Testamentary Gifts - by Lysane Tougas 
• Firm Foundations - Putting Private and Public Foundations on Level Ground - by Abigail Payne 
• Official Donation Receipts - Certainty for New Rules 2005? - by Susan M. Manwaring 
• Announcement of Imagine Canada Symposium - by Peter Broder 
• Upcoming Program
• Section Executive 2004-2005 

Volume 8, No. 3 - January/Janvier 2005

In this issue:

• Message from the Chairs - by M. Elena Hoffstein and Patricia S. Rubin
• Status of Proposed Income Tax Amendments Relating to Registered Charities - by James M. Parks
• Charities and the GST/HST - Part II - by Terrance S. Carter, assisted by Nancy E. Claridge
• Care in the Registration Application Process Is Key to a Successful Registration Appeal - by Susan Manwaring
• Charitable Special Events Risk Management - by Jeffrey M. McEown
• Canadian Centre for Philanthropy Becomes Imagine Canada
• Interim Report on Charitable Giving Released by Senate Committee - by Tad Brown
• Upcoming Program
• Section Executive 2004-2005 

Volume 8, No. 2 - October/Octobre 2004

In this issue:

• Liability Insurance and the Voluntary Sector - Framing the Issues
• Message from the Chairs - by M. Elena Hoffstein and Patricia S. Rubin
• Charities and the GST/HST - Part I - by Terrance S. Carter, assisted by Nancy E. Claridge
• Consultation on Proposed Guidelines for Registering a Charity: Meeting the Public Benefit Test
• Beware of Donors Making Promises but No Payments
• Is Your Donation Part of a "Tax Shelter"? - by Mark P. Chartrand
• Charitable Fundraising Research Paper by the Uniform Law Conference of Canada Civil Law Section - by Ken Goodman
• Upcoming Program
• Section Executive 2004-2005 

Volume 8, No. 1 - September/septembre 2004

In this issue:

• Property Tax Exemptions for Charities - Recognition that their purpose is … tax exemption! - by David C. K. Tang
• Message from the Chairs - by M. Elena Hoffstein and Patricia S. Rubin
• A Definition of "Charity"? - by Marni M. K. Whitaker
• Unsigned Naming Agreement Held Binding - by Elizabeth K. Ackman and Jennifer L. Jamieson
• Court Refuses to Enforce Donation Pledge - by Rachel L. Blumenfeld
• International Charity Law Journal - by Robert Hayhoe
• Revised Edition of Monograph on Duties and Responsibilities of Directors of Not-For-Profit Corporations Now Available
• Bad Will Drafting Prevents Charitable Donation Tax Credit - by Susan Manwaring
• Upcoming CLE Programs
• Section Executive 2004-2005 

Volume 7, No. 4 - May/Mai 2004

In this issue:

• Disbursement Quota Revisions
• GST Rebates for Municipalities - What about Charities?
• New Federal Corporations Act?
• Budget Amends Revocation and Annulment of Registration Rules and Increases Information Disclosure
• Restrictions on Trading Charitable Donations
• Investment Powers for Charities Across Canada
• Non-Profit Groups Jump into Music
• New Registered Charities Newsletter

Volume 7, No. 3 - February/Février 2004 

In this issue:

• Forming U.S. "Friends of..." Charities
• Message from the Chairs
• Policy Based Governance - What Works and What Doesn't
• Registered Charities Newsletters
• Completion of T3010A and Related Business Guidelines
• Canada Revenue Agency
• A Balancing Act

Volume 7, No. 2 - January/Janvier 2004

In this issue:

• CCRA Issues Policy Statement on Registering Charities that Promote Racial Equality
• Life Leases: The Road to Recognition
• New CCRA Policy on Political Activities
• Finance Canada News Release - Charitable Donation Tax Shelters
• Impact of thePersonal Information Protection and Electronic Documents Act (PIPEDA) on Charitable and Non-Profit Organizations
• New Web Site Addresses for Primer for Directors of Not-for-Profit Corporations
• Improved Accountability Favoured by Canadian Centre for Philanthropy over Ranking of Charities

Volume 7, No. 1 - October/Octobre 2003

In this issue:

• T3010A Charity Information Return
• Gifts of Publicly Traded Securities
• Charitable Donations Not Necessarily Business Expenses
• Trusts - Charitable Trusts - Trustee's Duties to Non-Beneficiaries - A Startling View of the Law on the Duties of Trustees of Charitable Trusts
• Update on Use of Relational Provisions by Ontario Non-share Capital Corporations
• Privacy Legislation
• Fern Levis, Q.C.

Volume 6, No. 3 - May/Mai 2003

In this issue:

• Supplementary Letters Patent Pitfalls
• Advocacy and the Charter
• Registered Charities Newsletters
• Recent Cases on Third Party Fundraising
• Flash - CCRA Policy Statement Now Effective

Volume 6, No. 2 - March/Mars 2003

In this issue:

• Volunteers: Managing the Risk
• Raising Money for Your Mission --- Without Jeopardizing Your Mission
• The Life Stages of Giving
• LEAVE A LEGACY achieves success in its first year, plans underway for 2003
• Cross--Over Liability: Principles from the Residential School Cases
• New Publication --- "Primer for Directors of Not-for-Profit Corporations"
• Opening of New Charitable and Voluntary Sector Library

Volume 6, No. 1 - January/Janvier 2003

In this issue:

• Issues in Charity Law - A Pot-Pourri
• Message from the Chair
• Payment of Expenses from Restricted Gifts

Volume 5, No. 3 - May/Mai 2002

In this issue:

• Income Tax -- Charities -- Disbursement Quota -- Effect on Disbursement Quota of Capital Encroachment on "Ten Year Gift"
• Message from the Chair
• Agency Agreements and Investment Plans
• Charities Failure to Meet Disbursement Quota Through Low Interest Rates
• Continued Reform of Federal Not-for-Profit Corporations Law

Volume 5, No. 2 - February/Fevrier 2002

In this issue:

• Planned Giving and Life Insurance
• Message from the Chair
• Interim Report on the Canadian Centre for Philanthropy's Consultations on the Research Paper "The Legal Definition of Charity and Canada Customs and Revenue Agency's Charitable Registration Process"
• Ethical Issues in Fundraising: The AIDS Society for Children (Ontario), Case
• LEAVE A LEGACY^TM Launchs in Toronto in 2002

Volume 5, No. 1 - November 2001

In this issue:

• Delegation of Investment Management by Trustees
• Message from the Chair
• Reform of the Canada Corporations Act, the Federal Nonprofit Framework Law
• Regulation of Agency Agreements with Foreign Agents - New Requirements
• Large Gifts Resulting in Private Foundation Status 

Volume 4, No. 4 - May 2001

In this issue:

• Anti-Terrorism Proposals Cause Concern
• The Killam Trusts Decision
• The Effect of New Regulations under the Charities Accounting Act
• Current CCRA Issues
• Charity and Not-for-Profit Law Section Executive 2000-2001