Kate Lazier is a highly experienced charity and non-profit lawyer with more than a decade of legal experience in the social impact field. She has been repeatedly recognized for her expertise in charity and non-profit law. Over the course of her career, Kate has built trusted relationships with executives, directors, and donors to help her achieve the best results for her clients.
Kate is Vice-Chair and Public Affairs Liaison of the Charity and Not-For-Profit section of the Ontario Bar Association and active executive member in the Charity and Not-For-Profit section of the Canadian Bar Association. Kate has been involved in submissions on the Ontario and Federal not-for-profit corporation acts (ONCA and CNCA), as well as submissions to the Ontario Public Guardian and Trustee and the Canada Revenue Agency.
Kate provides pragmatic advice and counsel in a number of areas:
Corporate (non-share) law: incorporating non-share capital corporations in Ontario and federally, assisting with annual corporate requirements including minutes and filings, and helping corporations to structure and implement governance and bylaw changes.
Charity law: obtaining charitable status; complying with Income Tax Act and Canada Revenue Agency (CRA) guidance and policies including fundraising, activities outside Canada, related business, political activities, and CRA audits; applications to the Public Guardian and Trustee in Ontario; and advising on liability protection, investments, gift acceptance policies, and gift agreements.
Non-profits: providing opinions on non-profit status under the Income Tax Act and assisting corporations with corporate governance.
Social innovation: establishing social enterprises and advising charities on how to structure their relationships with social enterprises and engage in social finance.
Kate frequently writes and speaks on a number of charity and non-profit law topics. Kate co-chaired the National Charity Law Symposium for four years.
Professional achievements & leadership
- The Best Lawyers in Canada, Trust and Estates, 2018
- The Canadian Legal Lexpert Directory, Charities and Not-for-Profit Law, 2013 – 2017
- Presented at the Social Finance Forum on a panel regarding Reforming the Tax and Trust System to Promote Social Innovation on October 28, 2016
- Presented a Law Update at Grant Thornton’s Seminar for Charities and Non-Profits on September 24, 2015 and December 10, 2015
- Presented on Social Impact Bond and Social Enterprises at the OCASI Executive Director Forum on October 21, 2013
- Presented on Business Activities for Charities, Non-Profits and Social Enterprises at the BDO A&A Conference September 23, 2013
- Regular contributor to Social Impact Newsletter, Miller Thomson’s Charities and Not-For-Profit newsletter
- Executive Member, Canadian Bar Association, Charities and Not-For-Profit Section
- Executive Member and Public Affairs Liaison, Ontario Bar Association, Charity and Not-For-Profit Law Section
- Member, Canadian Association of Gift Planners
- Member, American Bar Association, Section of Taxation, Exempt Organizations Committee
- Member, Canadian Tax Foundation
Bar admissions & education
- Ontario Bar, 2003
- LL.B., Osgoode Hall Law School, York University, 2002
- B.A. (peace and conflict studies, honours), University of Toronto, 1999
Miller Thomson recognized in 2017 Canadian Legal Lexpert Directory
In the recently released 2017 edition of the Canadian Legal Lexpert® Directory, 79 Miller Thomson lawyers across 30 areas of law have been recognized for their industry-leading advisory expertise. These latest rankings are the culmination of an extensive annual peer...
Lexpert recognizes 80 Miller Thomson lawyers
Miller Thomson is pleased to announce 80 lawyers across ten of our offices are recognized in the 2016 edition of The Canadian Legal Lexpert Directory as leading practitioners in their field. Published annually since 1997, The Canadian Legal Lexpert Directory...
Miller Thomson Walk A Mile in Her Shoes—and raise more than $4,000
On May 21, Miller Thomson lawyers in the firm’s Toronto office participated in Walk A Mile in Her Shoes, the sixth annual walk through the streets of the city’s downtown to draw attention to the issue of violence against women...
Charities and Not-for-Profit Group featured in Globe and Mail National Philanthropy Day section
Miller Thomson kicks off National Philanthropy Day, November 14, 2013, by sponsoring a special month-long information feature on theglobeandmail.com/nationalphilanthropyday. Lawyers from the firm’s Charities and Not-for-Profit Group will write and be featured in a series of current and informative articles...
Miller Thomson lawyers recognized in 2013 Canadian Legal Lexpert® Directory
Miller Thomson is thrilled to announce that 43 of the firm’s lawyers from across Canada were recently recognized in 25 categories in the 2013 Canadian Legal Lexpert® Directory. These rankings, based on extensive annual peer-review surveys, identify leading lawyers in Canada across...
Miller Thomson’s Charities and Not-for-Profit Group hosts webinar on what’s new in the sector.
On Tuesday, June 26, the lawyers of Miller Thomson’s Charities and Not-for-Profit Group will host an online discussion on the impact of the 2012 Federal Government Budget and other developments likely to impact the sector in the months ahead. Agenda...
Kate Lazier will be Co-Chairing the 2015 National Charity Law Symposium
Kate Lazier speaks on “Ontario and Federal Not-For-Profit Corporations Acts – Are You Ready?” – The Changing Landscape of Not-For-Profit in Canada at the Institute of Corporate Directors.
Kate Lazier presents “Legal Eagles – Not-for-Profit Corporation Act and Risk Management” at a Ontario Association of Food Banks event.
Kate Lazier co-chairs the 2012 OBA Institute: Charity and Not-for-Profit Law seminar.
Kate Lazier presents on “Understanding Your Legal Obligations: Child Protection Policies” for Winning Kids.
Amanda Stacey and Kate Lazier present at the AFP Congress 2011 on “Maintaining a Stellar Public Image”.
Gail Black and Kate Lazier present a seminar on “Charities and Not-for-Profit Update” at the Fairmont Palliser Hotel.
Kate Lazier presents on the topic of the Law of Special Events as a guest lecture at Humber College.
Kate Lazier speaks on “Update on Federal and Ontario Not-for-Profit Law Reform” at The Law Society of Upper Canada’s The Six-Minutes Business Lawyer 2011.
Kate Lazier speaks on “Statutory Reforms Affecting Not-For-Profit Clients” at The Law Society of Upper Canada’s Business Law Summit.
Morning Recess: An Education Industry Seminar Series
Miller Thomson hosts the second session of its Morning Recess complimentary webinar focused on School Foundations, entitled “Common Pitfalls in Receiving Charitable Gifts”. This webinar is a 45-minute session addressing the challenges faced by charitable foundations supporting schools and school...
Charities & Not-For-Profit Update
Miller Thomson hosts a breakfast seminar outlining updates in the Charities and Not-for-Profit sector.
Complimentary Seminar for Accountants
Miller Thomson continues its tradition of holding semi-annual complimentary seminars for accountants. As in the past, our goal is to provide insight into timely tax and legal issues that interest you. Miller Thomson Lawyers present on the following topics: David...
17th Annual National CAGP-ACPDP Conference
Miller Thomson lawyers speak and present at the 17th Annual National CAGP-ACPDP Conference: Marty Rochwerg and Gail Black present on “Gift Planning and Tax Issues within an Estate.” For more information, please click here. Rachel Blumenfeld and Kate Lazier present in a panel...
Changes to the Ontario Not-For-Profit Corporations Act, 2010
On November 14th, Bill 154 received Royal Assent. As noted in our previous newsletters, this omnibus bill made changes to the Corporations Act (Ontario), to social investment provisions in the Charities Accounting Act (Ontario), and other statutes. This newsletter will...
Nicole D’Aoust and Natasha Smith presented at the AFP Congress 2017 on the topic: “You Can Donate That?! Non-traditional Gifts that can Make a Big Difference” in Toronto, ON on November 21, 2017. Kathryn Frelick and Karima Kanani presented a webcast...
Maintaining Good Corporate Governance
Miller Thomson LLP can help charity and not-for-profit corporations maintain good corporate governance. Below is a list of basic requirements for federal and Ontario non-share capital corporations under the Canada Not-for-profit Corporations Act and the Corporations Act (Ontario). Although this...
Proposed Changes to the Ontario Corporations Act
Last week, the Ontario government introduced legislation that confirms charities can make social investments, helps modernize the Ontario Corporations Act (OCA) and makes technical amendments to the Not For-Profit Corporations Act, 2010 (ONCA). Social Investments The legislation proposes to add...
Federal Government to Match Donations for Famine Crisis in Northeast Nigeria, Somalia, South Sudan and Yemen
The Federal Government announced on May 29, 2017 that it will match donations by individual Canadians to registered Canadian charities that are responding to the famine crisis in northeast Nigeria, Somalia, South Sudan, Yemen and the surrounding region. More than...
CRA Political Activities Report Released
On May 4, 2017, the Honourable Diane Lebouthillier, Minister of National Revenue (the “Minister”), issued a news release announcing the Panel Report (the “Report”) released by the Consultation Panel on Charities and Political Activities (the “Consultation Panel”). The National Lead...
Green is the New Black: Going Paperless Under the Canada Not-For-Profit Corporations Act
In the digital age, going paperless seems like an obvious choice for many corporations. As corporations move toward electronic documents, it is important to keep in mind that there are legal requirements for documents. This article outlines the requirements for...
What Should we do for the Ontario Not-for-Profit Corporations Act?
Charities incorporated under Ontario law have been waiting on the Not-for-Profit Corporations Act (“ONCA”) to come into force. The ONCA was passed by the Ontario Legislature in 2010, but comes into force on a day to be named. Recently, the...
Should Your Organization Stay under the ONCA or Continue to the CNCA?
Recently, the Ontario Ministry of Government and Consumer Services (the “Ministry”) released an update regarding the status of the Ontario Not-for-Profit Corporations Act, 2010 (“ONCA”). The latest news is that the Ministry will give at least 24 months’ notice before...
The Corporation was Dissolved – What Can We Do?
Corporations under the Canada Corporations Act were required to continue under the Canada Not-for-profit Corporations Act before October 14, 2014. This process requires corporations to pass articles of continuance and file them with Corporations Canada. Corporations that have not taken...