Articles 2018

In his lengthy decision of September 3, 2015, U.S. District Judge Richard Berman overturned the four-game suspension issued by NFL Commissioner Roger Goodell to New England Patriots' quarterback Tom Brady in the “Deflategate” scandal. The decision is very critical of the NFL and its processes, and has been appealed by the NFL. But there are important takeaways from the decision that are of general application for all employers.

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.

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.

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.

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

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.

This article focuses on the newly created statute, Broader Public Sector Executive Compensation Act, 2014, which targets the compensation of certain executives in the broader public sector.

This article examines the implications of a Canadian registered charity transferring intellectual property to a foreign charity.