Articles 2019

Today
Today

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
Update on CNCA Continuance Process

Update on CNCA Continuance Process

  • March 18, 2014
  • Theresa L.M. Man

This article provides updated guidance on the CNCA continuance process which is required to be completed by the mandated October 17, 2014 deadline.

Charity and Not-For-Profit Law
Ontario’s Highest Court Decides Charity Property Dispute

Ontario’s Highest Court Decides Charity Property Dispute

  • March 18, 2014
  • Derek Ross

In a recent decision that will be of interest to parent and subsidiary charities across the country, Ontario’s highest court has weighed in on a number of important legal questions including: Who owns a charity’s assets in a parting of ways? Who decides what a “congregation” is? And who should bear the legal costs to have those questions answered? The case and its implications for charities are discussed in this article.

Charity and Not-For-Profit Law
Involvement with Unrelated Businesses – Proceed with Caution

Involvement with Unrelated Businesses – Proceed with Caution

  • February 20, 2014
  • Catherine Nicholson

This article reviews a recent CRA ruling involving a charity's ownership of common shares in a company and whether certain arrangements would cause it to run afoul of the “unrelated business” prohibition. This ruling is a reminder that any involvement by a charity with a taxable corporation beyond passive investing must be carefully reviewed to ensure that it does not constitute carrying on an unrelated business.

Charity and Not-For-Profit Law