Robert Hayhoe is a leading adviser in the charities and non-profit sector in Canada. Robert also serves as Chair of Miller Thomson’s National Tax Practice Group and sits on the Firm’s Executive Committee. He provides both general counsel and specialized tax advice to charities and not-for-profit organizations across Canada.
Robert advises clients on the tax law governing charitable registration and non-profit status. He has experienced dealing with the complex law governing foreign expenditures and activities by Canadian charities, and with establishing structures to permit foreign charities to work and fundraise in Canada. Robert coordinates teams of Miller Thomson lawyers to provide advice on large projects such as national mergers.
Robert provides sophisticated advice on cutting-edge charity law issues including social enterprise structures and political activities. Robert often represents charities and not-for-profit organizations faced with tax audits on these issues, and on other compliance issues.
Professional achievements & leadership
- The Best Lawyers in Canada, Charities/Non-Profit Law; Tax Law; Trust and Estates, 2013 – 2018
- Chambers Canada, Charities, 2018
- The Canadian Legal Lexpert Directory, Charities/Not-for-Profit Law, 2004-2017
- Lexpert Rising Stars, Leading Lawyers Under 40, 2007
- Robert is the primary author of Charities Taxation, Policy and Practice, a Thomson Reuters looseleaf service which is the only comprehensive Canadian charity tax textbook. Robert has also published many charity and non-profit law articles and presents regularly on charity law topics. For example, Robert has published in the Canadian Tax Journal, The Philanthropist, the Exempt Organization Tax Review, the STEP Journal, and Oxford University’s Trusts and Trustees.
- Canadian Bar Association, Charities & Not-for-Profit Section Executive Member
- Ontario Bar Association, Taxation Section member and Charities and Non-Profit Section Executive Member
- American Bar Association, Section of Taxation, Exempt Organizations Committee Canadian Bar Association Liaison
- International Fiscal Association
- Canadian Tax Foundation
- Canadian Association of Gift Planners
- International Society for Third-Sector Research
- Society of Trust and Estate Practitioners, TEP designation
- Advisory Council Member: International Centre for Not-for-Profit Law
Bar admissions & education
- Ontario Bar, 1998
- British Columbia Bar, 2006
- LL.M. (taxation), Osgoode Hall Law School, York University, 2000
- In Depth Tax Course, Canadian Institute of Chartered Accountants, 2000
- LL.B., University of British Columbia, 1995
- B.A., Trinity College, University of Toronto, 1992
Miller Thomson earns top rankings in Chambers Canada 2018
Miller Thomson earned a top Band 1 ranking for two practice areas in the 2018 Chambers Canada Guide. Our Charities and Not-For-Profit group is regarded for “its novel and innovative approach to complex matters arising within the charitable and non-profit market,”...
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...
Miller Thomson lawyers recognized in The Best Lawyers in Canada 2017
126 Miller Thomson lawyers from across the country and in numerous areas of law have been recognized for their expertise in the 2017 edition of The Best Lawyers in Canada. This result is up from 122 lawyers ranked last year....
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...
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 recognized in 2014 Best Lawyers in Canada
We are pleased to announce that 80 Miller Thomson lawyers have been recognized in the 2014 edition of Best Lawyers in Canada (this is 15 more lawyers than last year). Seventeen lawyers are new to the list. Additionally, the following lawyers from...
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...
Miller Thomson key presence at the 14th annual STEP Conference.
Miller Thomson lawyers were well represented at the STEP Canada 14th National Conference, held at the Metro Toronto Convention Centre on June 11 and June 12, 2012. Rachel Blumenfeld was the co-chair of the conference that focused on the latest...
Robert Hayhoe speaks on Charity and Not‐for‐Profit Law
Robert Hayhoe will be presenting on “Ethical Issues for Lawyers Sitting on Charitable or Not-for-Profit Boards” at the 2017 OBA Institute.
Robert Hayhoe will be speaking at the OBA on Charities and Political Activities
For more information, please click here.
Five Miller Thomson lawyers present at STEP Canada 13th National Conference.
Rachel Blumenfeld moderates the session on “Planning for Families with a Disabled Beneficiary” Gail Black presents “Planning for Families with a Disabled Beneficiary” Robert Hayhoe presents “Philanthropy: Canadian and International Trends, Use of Private Foundations” Jim Hutchinson presents on “Estate...
Robert Hayhoe and Gail Black will be presenting on “2011 Charities and Not-for-Profit Update” for the Prairie Provinces Tax Conference.
Robert Hayhoe and Amanda Stacey speak at the Canada Tax Foundation 62nd Annual Tax Conference “Update on Tax Issues for Charities and Not-for-Profits” on November 29, 2010
More information about the 62nd Annual Tax Conference
Robert Hayhoe speaks at the Pacific Business and Law Institute conference on Critical Issues for Not-For-Profit Organizations in Vancouver on September 28.
For more information, please click here.
Robert Hayhoe presents at the CRA Charity Audits Webinar about “Managing the charity audit process” on Feb 18.
To register for Robert Hayhoe’s webinar on February 18th, please visit the Carswell web site.
Pastors – People – Protection
Robert Hayhoe, Carol VandenHoek and Sheldon Wood speak on issues affecting churches at a seminar entitled “Pastors – People – Protection.”
Miller Thomson hosts a Charities & Not For Profit Update seminar.
Topics discussed at this complimentary seminar are: Underwater Endowments: How to structure endowment gifts in the current economic environment Update: Estate Litigation Issues for Charities Update: Gifts of Property The New Wills, Estate and Succession Act: Highlights and Implications for...
Tax Court Confirms Interpretation of Clergy Residence Deduction
The Tax Court of Canada has decided a recent trio of cases, each involving the entitlement to the clergy residence deduction by rabbis teaching at religious day schools. The Court, consistent with prior decisions, confirmed that these teachers were not entitled...
Law Society of Ontario Approves Charities and Non-Profits Providing Legal Services
On September 28, 2017, the Law Society of Ontario, the self-governing regulator for the legal profession, approved in principle, the provision of legal services by civil society organizations – charities and non-profits. These services will need to be provided for...
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...
NPO Tax Returns – Late Filing
Incorporated non-charitable not-for-profit organizations (“NPOs”) must file a T2 tax return with the Canada Revenue Agency (“CRA”) just like a taxable for-profit corporation. Additionally, each NPO, regardless of organizational form, that meets certain financial thresholds must file a T1044 Non-Profit...
Why Do We Need Members? We Have a Board…
Our incorporated charity and non-profit clients often wonder why they need members. Organizations with few governance participants, either because they are small or because they are controlled by a small group, sometimes wonder if they may operate with only a...
FCA Decisions on Charities
Canadian Tax Highlights, Volume 24, Number 5, May 2016
Courts Raise the Stakes on Tax Filings
The Canada Revenue Agency (“CRA“) and the Federal Court of Appeal have taken surprising positions recently that expose registered charities to revocation risk if they make mistakes on their T3010 – Registered Charity Information Return (“T3010“) and other tax filings....
Standing Committee on Finance releases report on terrorist financing in Canada: Charities pinpointed as funding sources
On June 18th, 2015 Canada’s Standing Committee on Finance (the “Committee”) released its report entitled, Terrorist Financing in Canada and Abroad: Needed Federal Actions. The report summarized various presentations and submissions made to the Committee on topics such as the...
Intellectual Property Issues in Cross Border Arrangements
It is well-known that a Canadian registered charity ought not to transfer funds to a foreign or domestic entity that is not a qualified donee. However, it is also important to bear in mind the application of the Income Tax...
Considerations on Winding Up a Charity
We are asked from time to time to assist with the dissolution of an existing registered charity. However, often we suggest to our clients that it might be better for them to either amalgamate the existing charity into another charity...
Christian Horizons and Menno Homes amalgamate
Counsel to Christian Horizons