Charitable Thoughts
Charity and Not-for-Profit Law Section Newsletter
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 - by Rachel Blumenfeld
- GST Rebates for Municipalities - What about Charities? - by Douglas Han
- New Federal Corporations Act? - by Hugh Kelly, Q.C.
- Budget Amends Revocation and Annulment of Registration Rules and Increases Information Disclosure - by Robert Hayhoe
- Restrictions on Trading Charitable Donations - by Sandra Mah
- Investment Powers for Charities Across Canada - by Linda J. Godel with the assistance of Gilles Ségui and Ian Strulovitch
- Non-Profit Groups Jump into Music - by David van der Woerd
- New Registered Charities Newsletter - by Marni Whitaker
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 LEGACYTM 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
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