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Andrew  Valentine

Andrew Valentine

Associate
Toronto

416.595.2980
avalentine@millerthomson.com

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Profile

Andrew Valentine joined Miller Thomson as an associate in the Charities and Not-for-Profits Group after completing his articles with the firm in 2008.

Mr. Valentine’s practice focuses on providing advice to charities and non-profit organizations on a full range of issues, including gift planning, incorporation and registration, ongoing compliance matters, and audits.  He has assisted in several litigation matters involving charity law issues, including at the Federal Court of Appeal and the Supreme Court of Canada.

Mr. Valentine has authored and co-authored several articles in the area of charities law.  While a student at Miller Thomson, Mr. Valentine worked extensively on the charities law text, Charities Taxation, Policy and Practice.

Mr. Valentine graduated with distinction from the University of Western Ontario, where he placed first among his first-year class.  While a student at Western, Mr. Valentine was privileged to spend a semester studying law at Bond University in Queensland, Australia.

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Education

  • LL.B., University of Western Ontario, 2007
  • Music, Humber College, 2004
  • B.A. (Hons) History, Queen's University, 2002

Professional Achievements

Published Articles

  • Co-author Robert Hayhoe, "Charitable Revocations Show Troubling New Trend" Lawyers Weekly (March 6, 2009)
  • "Policy Tips for Service of Alcohol" Miller Thomson Charities Newsletter (March 2009)
  • "Charitable Registration Revocation Process: Recent Trends" Miller Thomson Charities Newsletter (February 2009)
  • "Court Upholds Revocation of Charity Registered in Error" Miller Thomson Charities Newsletter (January 2009)
  • "Court Eases Record-Keeping Obligations for International Charitable Activities" Miller Thomson Charities Newsletter (December 2008)
  • "Donations of Depreciated Securities" Miller Thomson Charities Newsletter (November 2008)
  • Co-author Jacqueline L. King & Adriane Yong, "Supreme Court expands CRA's investigative powers over charities" 7 STEP Inside 3 (October 2008)
  • Co-author Robert B. Hayhoe, “Charity Rules”, STEP Journal (August 2008)
  • Co-author Jacqueline L. King, "The Structure of Jurisdiction Analysis" (2008) 34 Adv. Q. 416
  • Co-author Kate Lazier, “Tax Court Denies Application for Postponement of Suspension in International Charity Association Network (ICAN) v. HMR” (2008) 11:2 Charitable Thoughts, Ontario Bar Association, Charity and Not-For-Profit Section.
  • Co-author Robert B. Hayhoe, “The Tax Court of Canada: Charity Suspension Postponements Unavailable?” (2008) 56 Can. Tax. J. 167.
  • “Tax Court Denies Application for Postponement of Suspension of International Charity Association” Miller Thomson Charities Newsletter (January 2008).
  • Co-author Andrew Roman, “Measuring Competition Relatively: The Canadian Federal Court’s Decision in Canada Pipe” (2007) 1 Antitrust Report 14.
  • Co-author Stephen G.A. Pitel, “The Evolution of the Extra-Territorial Mareva Injunction in Canada: Three Issues” (2006) 2 J. Priv. Int. L. 339.

Memberships

  • Member, Canadian Bar Association
  • Member, Ontario Bar Association: Charities and Not-For-Profit Section
  • Member, Canadian Association of Gift Planners
  • Member, American Bar Association, Section of Taxation, Exempt Organizations Committee

Publications

  • Human Resources and Skills Development Canada Releases Report on National Call for Concepts for Social Finance, Charities and Not-for-Profit Newsletter, May 2013
  • NPO Update, Charities and Not-for-Profit Newsletter, April 2013
  • Federal Budget Review, 2013
  • CRA Comments on NPOs and Community Contribution Companies, Charities and Not-for-Profit Newsletter, February 2013
  • Tax Treatment of the Provision of Rent-Free Leases to Charity, Charities and Not-for-Profit Newsletter, January 2013
  • CRA Releases Guidance on Arts Activities and Charitable Registration, Charities and Not-for-Profit Newsletter, December 2012
  • Department of Finance Comments on Penny Fundraising, Charities and Not-for-Profit Newsletter, December 2012
  • CRA Releases Guidance on Registration and Information on Failure to File T3010, Charities and Not-for-Profit Newsletter, November 2012
  • CRA Comments on Donations of Depreciable Property, Charities and Not-for-Profit Newsletter, October 2012
  • CRA Announces Completion of Joint Action Plan for Small and Rural Charities Initiative, Charities and Not-for-Profit Newsletter, September 2012
  • CRA Releases Updated Guidance on Community Economic Development: Expands Acceptable Program Related Investments, Charities and Not-for-Profit Newsletter, August 2012
  • CRA Comments on Treatment of Donated Employment Income, Charities and Not-for-Profit Newsletter, August 2012
  • CRA Releases Updated Information re Application Procedures, Charities and Not-for-Profit Newsletter, July 2012
  • CRA Comments on NPO Issues Facing Sports Clubs and Associations, Charities and Not-for-Profit Newsletter, June 2012
  • Recent Case Reminds Charities about the Risks with False Donation Receipts, Charities and Not-for-Profit Newsletter, June 2012
  • Speech by Director General of Charities Directorate Published Online, Charities and Not-for-Profit Newsletter, May 2012
  • Tax Treatment of Charitable Donations From Spousal Trusts, Wealth Matters, Spring 2012
  • CRA Releases Updated Fundraising Guidance, Charities and Not-for-Profit Newsletter, April 2012
  • Tax Treatment of Charitable Donations from Spousal Trusts, Charities and Not-for-Profit Newsletter, February 2012
  • NPO Issues – Whose Income Is It?, Charities and Not-for-Profit Newsletter, February 2012
  • National Arts Service Organizations, Charities and Not-for-Profit Newsletter, January 2012
  • Social Enterprise in Canada, The 2012 Lexpert®/American Lawyer Guide to the Leading 500 Lawyers in Canada, 2012
  • Court Releases Decision on Certification of Donation Tax Shelter Class Action, Charities and Not-for-Profit Newsletter, December 2011
  • CRA Releases Draft Guidance on Registration of Arts Organizations, Charities and Not-for-Profit Newsletter, November 2011
  • Canada Not-for-Profit Corporations Act Proclaimed in Force, Charities and Not-for-Profit Newsletter, October 2011
  • CRA Releases Animal Welfare Guidance, Charities and Not-for-Profit Newsletter, September 2011
  • Recent Decision Highlights Importance of Proper Receipting, Charities and Not-for-Profit Newsletter, July 2011
  • NPO Update, Charities and Not-for-Profit Newsletter, June 2011
  • When Do Naming Rights Constitute an Advantage?, Charities and Not-for-Profit Newsletter, May 2011
  • Considerations Involved in the Return of a Charitable Gift, CCCC Bulletin, 2011
  • 2011 Federal Budget: Provisions Regarding Charities and Other Qualified Donees, Charity Talk, Canadian Bar Association, 2011
  • Federal Court Of Appeal Upholds Decision Denying Charitable Credits, Charities and Not-for-Profit Newsletter, April 2011
  • Budget 2011 Extends Charity Regulatory Regime to Other Qualified Donees, Charities and Not-for-Profit Newsletter, March 2011
  • CRA Releases Proposed Guidance on the Promotion of Animal Welfare, Charities and Not-for-Profit Newsletter, February 2011
  • The State of Social Enterprise in Canada, Horizons - Innovative Communities: Agents of Change, 2011
  • Can the Purpose of Promoting Debate on Government Policy be Charitable?, Charities and Not-for-Profit Newsletter, December 2010
  • Charities Directorate Receives Positive Review From Auditor General, Charities and Not-for-Profit Newsletter, November 2010
  • Upcoming Seminars in Southwestern Ontario and Toronto, Charities and Not-for-Profit Newsletter, October 2010
  • Department of Finance Releases Draft Legislation on Disbursement Quota Changes, Charities and Not-for-Profit Newsletter, September 2010
  • CRA Confirms Strict Interpretation of NPO Tax Exemption, Charities and Not-for-Profit Newsletter, August 2010
  • Fees Under the New Not-For-Profit Corporations Act, Charities and Not-for-Profit Newsletter, July 2010
  • Client Awarded Judgment Against Accountant Who Advised In Favour Of Donation Tax Shelter Scheme, Charities and Not-for-Profit Newsletter, July 2010
  • European Approach to Cross-Border Giving, Charities and Not-for-Profit Newsletter, June 2010
  • Case Law Update, Charities and Not-for-Profit Newsletter, May 2010
  • Membership Rights Under the New Not-for-Profit Corporations Act, Business Law in Canada: Recent Developments, Spring 2010
  • What Counts as a Donor Benefit? A Recent Case on Scholarships, Charities and Not-for-Profit Newsletter, April 2010
  • Budget 2010 Significantly Reduces Disbursement Quota Obligations for Charities, Charities and Not-for-Profit Newsletter, March 2010
  • Budget 2010: Some Changes Will Have to Wait, Charities and Not-for-Profit Newsletter, March 2010
  • Federal Court of Appeal Rejects Constitutional Challenge to CRA Jurisdiction, Charities and Not-for-Profit Newsletter, March 2010
  • Membership Rights Under the Canada Not-For-Profit Corporations Act, Charities and Not-for-Profit Newsletter, January 2010
  • Federal Court of Appeal Confirms Transfers of Non-Qualifying Securities, Charities and Not-for-Profit Newsletter, December 2009
  • Charitable Registration Revocation Process: Recent Trends, Business Law in Canada: Recent Developments, Winter 2009
  • Avoiding Mistakes When Filing the T3010B Information Return, Charities and Not-for-Profit Newsletter, November 2009
  • Ontario Public Guardian & Trustee Releases Fundraising Bulletin, Charities and Not-for-Profit Newsletter, October 2009
  • Returning Gifts, Charities and Not-for-Profit Newsletter, June 2009
  • Update on International Record-Keeping Requirements, Charities and Not-for-Profit Newsletter, April 2009
  • Charitable Registration Revocation Process: Recent Trends, Charities and Not-for-Profit Newsletter, February 2009
  • Business Laws of Canada, West (a Thomson Reuters business), 2009
  • Court Upholds CRA Revocation of Charity Registered in Error, Charities and Not-for-Profit Newsletter, January 2009
  • Court Decision Eases Record-Keeping Obligations For International Charitable Activities, Charities and Not-for-Profit Newsletter, December 2008
  • Donations of Depreciated Securities, Charities and Not-for-Profit Newsletter, November 2008
  • Charity Rules, Step Journal, 2008
  • Supreme Court expands CRA's investigative powers over charities, Step Inside, 2008
  • Tax Court Upholds Transfers of Non-Qualifying Securities, Charities and Not-for-Profit Newsletter, October 2008
  • The Tax Court of Canada: Charity Suspension Postponements Unavailable?, Canadian Tax Journal, 2008
  • Donors Bring Class Action Against Tax Shelter Charity, Charities and Not-for-Profit Newsletter, May 2008
  • Competition Bureau Launches Education Campaign to Help Organizations Combat Fraud, Charities and Not-for-Profit Newsletter, April 2008
  • Tax Court Denies Application for Postponement of Suspension in International Chairty Association Network (ICAN) v. HMR, 11:2 Charitable Thoughts, Ontario Bar Association, Charity and Not-For-Profit Section, 2008
  • Federal Government Releases Draft Legislation Providing New Incentive for Corporate Donations of Medicine, Charities and Not-for-Profit Newsletter, November 2007

Industry Expertise

Key Practice Expertise

Areas of Focus

  • Gift Planning
  • Charitable Registrations
  • Audits

Year of Call

  • Ontario Bar, 2008