Articles 2020

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CRA's Developing Position on Inactive Charities

CRA's Developing Position on Inactive Charities

  • January 29, 2014
  • Robert B. Hayhoe

Among the 80,000 or so Canadian registered charities, there are a number of charities with no assets, liabilities or activities. This article explores CRA's developing position with respect to inactive charities.

Charity and Not-For-Profit Law
CASL Update for Charities and Other Not-for-Profits: Coming into Force July 1, 2014

CASL Update for Charities and Other Not-for-Profits: Coming into Force July 1, 2014

  • January 29, 2014
  • Carol Anne O’Brien

The federal government recently released the final regulations to implement Canada’s Anti-Spam Legislation. Most provisions will come into force on July 1, 2014. This article highlights the requirements and exceptions for charities and non-profits in complying with the new legislation.

Charity and Not-For-Profit Law
Municipalities and First Nations - Importance of "Qualified Donee" Registration

Municipalities and First Nations - Importance of "Qualified Donee" Registration

  • January 08, 2014
  • Margaret H. Mason

In 2012 the CRA indicated that it would require all “municipal or public bodies performing a function of government in Canada” to register with the CRA to become, or to remain, a qualified donee. The CRA has finally announced details regarding the process for registration.

Charity and Not-For-Profit Law

What to Do? Commercial Activities Under the ONCA

  • June 21, 2013
  • Jonah Mayles

Subsection 8(3) of the ONCA permits a not-for-profit corporation to have purposes of a commercial nature if its articles state that the commercial purpose is intended only to advance or support one or more of the non-profit purposes of the corporation.

Charity and Not-For-Profit Law

What Does a Tax Shelter Look Like?

  • June 21, 2013
  • David A. van der Woerd

Canada Revenue Agency is scouring the charitable sector to shut down tax shelters which use the taxable benefits available to it for illicit purposes.

Charity and Not-For-Profit Law

Federal Legislation Update

  • June 21, 2013
  • Terrance S. Carter

A number of important Federal government legislative measures over the last month continue to have an impact on the charity and not-for-profit sector.

Charity and Not-For-Profit Law

Chair's Report

  • June 21, 2013
  • Linda J. Godel

All good things must come to an end and so too must my term as chair of the OBA Charity and Not-for-Profit Law Section. As I write my last Chair’s Report, my thoughts turn to my last two (almost) years in office.

Charity and Not-For-Profit Law