Articles 2018

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Federal Budget 2021: Impact On Charities and Not-For-Profits

  • May 03, 2021
  • Terrance S. Carter, Theresa L.M. Man, Ryan M. Prendergast, Esther Shainblum, Luis R. Chacin and Sean S. Carter

Released 13 months into the pandemic, Budget 2021 is comprised of four parts focussing on various priorities: Finishing the Fight Against COVID-19; Creating Jobs and Growth; A Resilient and Inclusive Recovery; and Fair and Responsible Government. This article provides a summary and commentary on provisions proposed in Budget 2021 that impact the charitable and the not-for-profit sectors.

Charity and Not-For-Profit Law, Student Forum

Recent SCC Decision on Pre-Incorporation Contracts Could Affect Ontario Not-for-Profits

  • February 20, 2021
  • Andreea Muth

A recent decision by the Supreme Court of Canada, involving a dispute over whether an agreement governing a parking facility had been adopted by a strata (condominium) corporation, provides a useful summary of basic contract principles applied in the context of a pre-incorporation contract. This decision is important for Ontario not-for-profit corporations and business corporations incorporated in Nova Scotia (even if they operate in Ontario).

Business Law, Charity and Not-For-Profit Law, Student Forum

Gifts of Private Company Preferred Shares to Registered Charities

  • November 19, 2020
  • Brittany Sud, Miller Thomson LLP

This article reviews how donating preferred shares to a registered charity may be a tax efficient option for transferring wealth, but charities should conduct due diligence prior to acceptance.

Charity and Not-For-Profit Law, Student Forum

Does Your Client Need a Court Order in a Charitable Matter? Maybe the OPGT Can Help

  • October 19, 2020
  • Charitable Property Program of the Office of the Public Guardian and Trustee

First published in 2014 by the Charitable Property Program of the Office of the Public Guardian and Trustee, this article has been updated and provides guidance on how to obtain a court order in connection with certain charitable matters.

Charity and Not-For-Profit Law, Student Forum

Accessing Restricted Funds Amidst the COVID-19 Crisis

  • May 22, 2020
  • Andrew Valentine

For charities that hold endowment or other restricted funds, a natural question arises amidst the current economic downtown: can we access these funds to support our programs, meet our expenses and enable us to continue operating during this time of crisis?

Charity and Not-For-Profit Law, Student Forum

NFP Board and Members’ Meetings Amidst COVID-19 Pandemic

  • April 20, 2020
  • Theresa L.M. Man

Amidst the COVID-19 pandemic, many not-for-profit organizations, including charities, are considering how to adjust their way of holding board meetings and members’ meetings without holding in-person meetings, which often involves complicated considerations.

Charity and Not-For-Profit Law, Student Forum

Updates to the Canada Elections Act: Impact on Non-Profits and Charities

  • March 03, 2020
  • Susan M. Manwaring and Gwenyth Stadig, Miller Thomson LLP

Recent amendments to the Canada Elections Act (the “Elections Act”) came into force and effect on June 13, 2019. This article summarizes these significant changes and how they impact non-profit organizations and registered charities.

Charity and Not-For-Profit Law, Student Forum