Articles 2024

Aujourdʼhui
Aujourdʼhui

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

What Does a Tax Shelter Look Like?

  • 21 juin 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.

Œuvres de bienfaisance et organismes à but non lucratif

Federal Legislation Update

  • 21 juin 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.

Œuvres de bienfaisance et organismes à but non lucratif

Budget 2013 - What’s New for Charities and Non-Profits

  • 21 juin 2013
  • Susan Manwaring

The Federal Government introduced its 2013 Budget on March 21, 2013. Suffice to say there really wasn’t much new for charities or non-profits.

Œuvres de bienfaisance et organismes à but non lucratif

Chair's Report

  • 21 juin 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.

Œuvres de bienfaisance et organismes à but non lucratif

The More Things Change, the More they Stay the Same

  • 01 juin 2013
  • Kimberley A. Cunnington-Taylor

We are entering a new era in corporate law for non-share capital corporations in Ontario as the Not-for-Profit Corporations Act, 2010 (the “ONCA”) is nearly upon us.

Œuvres de bienfaisance et organismes à but non lucratif

Financial Statements

  • 28 mars 2013
  • Camille Kam

Many readers by now may have heard that the Canada Revenue Agency recently revoked the charitable registration of Charity Intelligence Canada, a Toronto-based foundation with a mission to provide information on Canada's registered charities to donors.

Œuvres de bienfaisance et organismes à but non lucratif