Articles 2018

Refugee Support Organizations and SAHs must consider, and come to terms with, the realities of what steps need to be taken in order to protect their refugee sponsorship programs, those involved in the programs (including the refugees), and ensure that these programs can expand in order to continue to serve this fundamental outreach.

This article summarizes recent case law for employers when terminating employees when the employer is facing financial difficulties.

This article summarizes changes made in the recent Notice of Ways and Means Motion effective January 1, 2016 concerning adjustments made by the Liberal Government to increase the tax payable by the wealthiest 1% of Canadians and the charitable tax credit at the same time.

The year 2015 saw a number of important legal developments of interest to Canada’s charitable sector. This article highlights the key updates that charities should be aware of, including Federal Budget 2015, salient cases, and important legislative updates.

On September 14, 2015, the Ontario Court of Appeal released its decision in Pruner v Ottawa Hunt and Golf Club, Limited. The Court held that Mr. Pruner was not entitled to keep his voting Class B share if he wants to transfer from being a Fully Privileged Golfing Member to a Senior Social Member. Furthermore, the Court dealt with a jurisdictional issue involving orders under the Ontario Corporations Act.

Among the many legislative and regulatory obligations that apply to a charity or not-for-profit corporation acting in a foreign jurisdiction is Canada’s Corruption of Foreign Public Officials Act. Although the Act has now applied to charities and not-for-profit corporations for more than two years, many corporations in the not-for-profit sector have not yet taken any steps to make their employees and representatives aware of the requirements under the Act.

A recent CRA ruling conveniently breaks down some of the rules about how a non-profit organization (NPO) may distribute its assets on dissolution.