Articles 2018

Today
Today

Notice to Section Members re AMS John Hodgson Award

  • January 21, 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.

Charity and Not-For-Profit Law
What Constitutes a Charitable Gift?

What Constitutes a Charitable Gift?

  • November 25, 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.

Charity and Not-For-Profit Law
Can a Political Purpose Also be a Charitable Purpose? <em>Re Greenpeace of New Zealand Inc.</em>

Can a Political Purpose Also be a Charitable Purpose? Re Greenpeace of New Zealand Inc.

  • November 17, 2014
  • Janne Duncan

In the context of the recent political-activity CRA audits, this article reflects on the potential implications of a recent New Zealand Supreme Court decision in Canada. Re Greenpeace of New Zealand Inc. held that charitable and political purposes are not mutually exclusive. Since law in both countries is derived from the same source, perhaps Canadian courts, if given the opportunity, will re-evaluate whether a political purpose can be considered charitable in Canada.

Charity and Not-For-Profit Law

Proposed Changes Impacting Charitable Giving

  • November 17, 2014
  • Areet Kaila

The government recently tabled a detailed Notice of Ways and Means Motion to implement a number of changes announced in Budget 2014. One of these changes will provide more options with respect to how donation tax credits can be used by the deceased or the deceased’s estate, and will provide greater flexibility for charitable gift planning in the future.

Charity and Not-For-Profit Law
<em>Digital Privacy Act</em> Proposes Amendments to PIPEDA

Digital Privacy Act Proposes Amendments to PIPEDA

  • July 14, 2014
  • Terrance S. Carter and Sepal Bonni

This article provides the highlights of Bill S-4 - the Digital Privacy Act and examines the consequences to, inter alia, non-profits and charities if the Bill is passed in its current form.

Charity and Not-For-Profit Law

Crowdfunding and the Third Sector

  • July 14, 2014
  • Sophia Dunkley

This article examines the benefits and challenges with crowdfunding in the context of charities and non-profits.

Charity and Not-For-Profit Law