Articles 2020

Aujourdʼhui
Aujourdʼhui

Government Responds to Recommendations of Senate Report on Charities & NFP Sector

  • 03 mai 2021
  • Terrance S. Carter and Esther S.J. Oh

The Federal Government published a detailed response letter on March 30, 2021 to the Senate’s special report on the charitable and non-profit sector. The 20-page letter from the Minister of National Revenue reviews and responds to all of the 42 Recommendations. This article provides an overview of the Government’s extensive response to the Report and highlights comments of particular interest.

Œuvres de bienfaisance et organismes à but non lucratif, Student Forum

Federal Budget 2021: Impact On Charities and Not-For-Profits

  • 03 mai 2021
  • Terrance S. Carter, Theresa L.M. Man, Ryan M. Prendergast, Esther Shainblum, Luis R. Chacin and Sean S. Carter

Released 13 months into the pandemic, Budget 2021 is comprised of four parts focussing on various priorities: Finishing the Fight Against COVID-19; Creating Jobs and Growth; A Resilient and Inclusive Recovery; and Fair and Responsible Government. This article provides a summary and commentary on provisions proposed in Budget 2021 that impact the charitable and the not-for-profit sectors.

Œuvres de bienfaisance et organismes à but non lucratif, Student Forum

Recent SCC Decision on Pre-Incorporation Contracts Could Affect Ontario Not-for-Profits

  • 20 février 2021
  • Andreea Muth

A recent decision by the Supreme Court of Canada, involving a dispute over whether an agreement governing a parking facility had been adopted by a strata (condominium) corporation, provides a useful summary of basic contract principles applied in the context of a pre-incorporation contract. This decision is important for Ontario not-for-profit corporations and business corporations incorporated in Nova Scotia (even if they operate in Ontario).

Droit des affaires, Œuvres de bienfaisance et organismes à but non lucratif, Student Forum

Gifts of Private Company Preferred Shares to Registered Charities

  • 19 novembre 2020
  • Brittany Sud, Miller Thomson LLP

This article reviews how donating preferred shares to a registered charity may be a tax efficient option for transferring wealth, but charities should conduct due diligence prior to acceptance.

Œuvres de bienfaisance et organismes à but non lucratif, Student Forum

Does Your Client Need a Court Order in a Charitable Matter? Maybe the OPGT Can Help

  • 19 octobre 2020
  • Charitable Property Program of the Office of the Public Guardian and Trustee

First published in 2014 by the Charitable Property Program of the Office of the Public Guardian and Trustee, this article has been updated and provides guidance on how to obtain a court order in connection with certain charitable matters.

Œuvres de bienfaisance et organismes à but non lucratif, Student Forum

Accessing Restricted Funds Amidst the COVID-19 Crisis

  • 22 mai 2020
  • Andrew Valentine

For charities that hold endowment or other restricted funds, a natural question arises amidst the current economic downtown: can we access these funds to support our programs, meet our expenses and enable us to continue operating during this time of crisis?

Œuvres de bienfaisance et organismes à but non lucratif, Student Forum

NFP Board and Members’ Meetings Amidst COVID-19 Pandemic

  • 20 avril 2020
  • Theresa L.M. Man

Amidst the COVID-19 pandemic, many not-for-profit organizations, including charities, are considering how to adjust their way of holding board meetings and members’ meetings without holding in-person meetings, which often involves complicated considerations.

Œuvres de bienfaisance et organismes à but non lucratif, Student Forum

Updates to the Canada Elections Act: Impact on Non-Profits and Charities

  • 03 mars 2020
  • Susan M. Manwaring and Gwenyth Stadig, Miller Thomson LLP

Recent amendments to the Canada Elections Act (the “Elections Act”) came into force and effect on June 13, 2019. This article summarizes these significant changes and how they impact non-profit organizations and registered charities.

Œuvres de bienfaisance et organismes à but non lucratif, Student Forum