Articles 2021

Aujourdʼhui
Aujourdʼhui
Update on CNCA Continuance Process

Update on CNCA Continuance Process

  • 18 mars 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.

Œuvres de bienfaisance et organismes à but non lucratif
Ontario’s Highest Court Decides Charity Property Dispute

Ontario’s Highest Court Decides Charity Property Dispute

  • 18 mars 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.

Œuvres de bienfaisance et organismes à but non lucratif
Involvement with Unrelated Businesses – Proceed with Caution

Involvement with Unrelated Businesses – Proceed with Caution

  • 20 février 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.

Œuvres de bienfaisance et organismes à but non lucratif
CRA's Developing Position on Inactive Charities

CRA's Developing Position on Inactive Charities

  • 29 janvier 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.

Œuvres de bienfaisance et organismes à but non lucratif
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

  • 29 janvier 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.

Œuvres de bienfaisance et organismes à but non lucratif
Municipalities and First Nations - Importance of "Qualified Donee" Registration

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

  • 08 janvier 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.

Œuvres de bienfaisance et organismes à but non lucratif

What to Do? Commercial Activities Under the ONCA

  • 21 juin 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.

Œuvres de bienfaisance et organismes à but non lucratif