Articles 2020

Aujourdʼhui
Aujourdʼhui
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
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.

  • 17 novembre 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.

Œuvres de bienfaisance et organismes à but non lucratif

Proposed Changes Impacting Charitable Giving

  • 17 novembre 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.

Œuvres de bienfaisance et organismes à but non lucratif
<em>Digital Privacy Act</em> Proposes Amendments to PIPEDA

Digital Privacy Act Proposes Amendments to PIPEDA

  • 14 juillet 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.

Œuvres de bienfaisance et organismes à but non lucratif

Crowdfunding and the Third Sector

  • 14 juillet 2014
  • Sophia Dunkley

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

Œuvres de bienfaisance et organismes à but non lucratif

CRA Reports on its Non-Profit Organization Risk Identification Project

  • 22 mai 2014
  • Natasha Smith

On February 17, 2014, CRA released a report on its Non-Profit Organization Risk Identification Project (NPORIP). This article provides an overview of such report and the CRA's findings from its three-year NPO review process.

Œuvres de bienfaisance et organismes à but non lucratif