Articles 2018

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Aujourdʼhui
Tax Court Dismisses Appeals for Charitable Tax Credits

Tax Court Dismisses Appeals for Charitable Tax Credits

  • 21 septembre 2015
  • Linsey E.C. Rains

The Tax Court of Canada recently released two informal procedure decisions which upheld the Minister of National Revenue’s disallowance of charitable donation tax credits claimed by two individual taxpayers. The July 9, 2015 decision in Duggan v The Queen dealt with the Minister’s denial of cash donations made to two registered charities, Mega Church International and Operation Save Canada’s Teenagers, which totalled $20,000 in 2007 and $16,890 in 2008.

Œuvres de bienfaisance et organismes à but non lucratif

Student Discipline: Practical Strategies for Helping High Risk Students Succeed

  • 13 avril 2015
  • Nicole Myers

On March 31, 2015, 60 lawyers convened to partake in the Education Law & Child and Youth Sections’ joint program, “Student Discipline: Practical Strategies for Helping High Risk Students Succeed”. Chaired by Mary Birdsell, Executive Director of Justice for Children and Youth, and Brenda Stokes Verworn, counsel to the District School Board of Niagara, the engaging program provided counsel – on both sides of the table – with critical take-ways to implement in your practice.

Œuvres de bienfaisance et organismes à but non lucratif
Top Canadian Charity Law Compliance Issues

Top Canadian Charity Law Compliance Issues

  • 02 avril 2015
  • Mark Blumberg

This article provides a brief summary of some of the most important issues that lawyers should pay attention to when thinking of legal compliance for registered charities in Canada.

Œuvres de bienfaisance et organismes à but non lucratif
Court Refuses to Vary the Terms of a Restricted Gift

Court Refuses to Vary the Terms of a Restricted Gift

  • 19 mars 2015
  • Ryan M. Prendergast

In Mulgrave School Foundation (Re), the British Columbia Supreme Court considered a request by a charity to vary a gift for a particular purpose. After considering the lack of any evidence showing impossibility or impracticality, the BCSC refused to allow the donations intended to be used for scholarships to be used in the construction of the school.

Œuvres de bienfaisance et organismes à but non lucratif
“Support Persons” and A Child Witness

“Support Persons” and A Child Witness

  • 11 mars 2015
  • Brock Jones

What is the proper role of a support person in the courtroom, and what should they do, or not do, while a child is testifying about highly contentious matters? A review of R v CT 2015 ONCJ 93

Œuvres de bienfaisance et organismes à but non lucratif
The Application of GST/HST to Children's Camps Operated by Charities and Non-Profits

The Application of GST/HST to Children's Camps Operated by Charities and Non-Profits

  • 03 février 2015
  • Jonah Mayles

This article provides an overview of the CRA's recently released GST/HST Info Sheet GI-037, “Children’s Camps Operated by Public Sector Bodies” (the “Info Sheet”). This version replaced the previously issued version released in July 2007. While no substantive changes were made to the Info Sheet, its release provides a reminder with respect to the application of GST/HST to children’s camps operated by a public sector body.

Œuvres de bienfaisance et organismes à but non lucratif

Notice to Section Members re AMS John Hodgson Award

  • 21 janvier 2015
  • OBA Charities and Not-for-Profit Section Executive

This notice provides a summary of the changes made to the frequency of the AMS John Hodgson Award grant in view of the newly created Jane Burke-Robertson Award of Excellence in Charity and Not-For-Profit Law.

Œuvres de bienfaisance et organismes à but non lucratif
What Constitutes a Charitable Gift?

What Constitutes a Charitable Gift?

  • 25 novembre 2014
  • David A. van der Woerd

This article examines a recent case that demonstrates what goes into making a legitimate gift to a charity, and, conversely, the expectations of a charity in issuing appropriate charitable receipts so that taxpayers can claim tax credits for their charitable gifts in their income tax returns.

Œuvres de bienfaisance et organismes à but non lucratif