Articles 2024

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Federal Court Finds CRA Can Compel Taxpayers to Disclose Oral Agreements

  • November 08, 2021
  • Ryan M. Prendergast

The Federal Court case of Canada (National Revenue) v Miller examines the CRA’s extensive audit powers. It affirms that the CRA can compel the production of any information that should be documented in books and records, even if a transaction was originally an oral agreement. In an audit, charities and NFPs should be prepared to make reasonable efforts to accurately respond to requests for documents and information.

Charity and Not-For-Profit Law, Student Forum

Ontario Court Rules on Decade-Long Property and Membership Dispute

  • October 23, 2021
  • Esther S.J. Oh

After a lengthy and complicated dispute between members of the Hamilton branch of the Royal Yugoslav Army Combatants’ Association in Canada-Draza Mihailovic (the “RYACA”), the Ontario Superior Court of Justice released its September 1, 2021 decision concerning membership and decision-making rights concerning property owned by RYACA in Varjacic et al. v Radoja et al.

Charity and Not-For-Profit Law, Student Forum

Corporations Information Act (Ontario): Corporate Annual Return Filing Changes

  • June 21, 2021
  • Kimberley A. Cunnington-Taylor, B. Soc. Sc., LL.B., barrister, solicitor, notary public

If you are a business, not-for-profit, or charitable corporation incorporated in Ontario, or a foreign business corporation required to report Ontario income taxes, then you are required to file a corporate annual return under the rules of the Corporations Information Act (Ontario).

Charity and Not-For-Profit Law, Student Forum

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

  • May 03, 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.

Charity and Not-For-Profit Law, Student Forum

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

  • May 03, 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.

Charity and Not-For-Profit Law, Student Forum

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

  • February 20, 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).

Business Law, Charity and Not-For-Profit Law, Student Forum

Gifts of Private Company Preferred Shares to Registered Charities

  • November 19, 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.

Charity and Not-For-Profit Law, Student Forum

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

  • October 19, 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.

Charity and Not-For-Profit Law, Student Forum

Accessing Restricted Funds Amidst the COVID-19 Crisis

  • May 22, 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?

Charity and Not-For-Profit Law, Student Forum