Overview
Nicole D’Aoust is a partner practicing charity and not-for-profit law. Nicole is dedicated to helping charities, not-for-profit organizations, and social enterprises meet their legal needs and achieve their mission. She advises charities and not-for-profit clients on a full range of issues that affect how they operate both in Canada and internationally.
Nicole has appeared before the Federal Court of Appeal in a matter central to the Canadian charity law regime. She is a co-editor of the firm’s free Social Impact newsletter and a contributing editor to Canadian Tax Focus, a quarterly newsletter of the Canadian Tax Foundation (CTF). Nicole is actively involved with the firm’s Pro Bono Legal Clinic at Ryerson University where she helps student entrepreneurs develop their ideas.
Nicole has completed the Canadian Board Diversity Council’s governance education program and has experience working as an employee of a not-for-profit professional members-based association. She has also completed CPA Canada’s three-year In-Depth Tax Course. Nicole is actively involved in the Toronto community, most notably as the Chair of the Toronto Symphony Orchestra Young Leadership Council, and as an avid supporter of animal welfare organizations.
Nicole has spoken at the Association of Fundraising Professionals Annual Congress, the Canadian Association of Gift Planners (CAGP) Annual National Conference, as well as charity and not-for-profit related events.
Prior to joining the firm, Nicole articled with a large national law firm. She practised in the areas of corporate tax, tax litigation, and dispute resolution with a law firm affiliated with a “big four” accounting firm in Toronto. During that time, Nicole was a member of the CTF Young Practitioners Steering Committee.
While in law school, Nicole completed an internship with the law branch of the Supreme Court of Canada and was a semi-finalist in a five-day commercial negotiation competition in Paris, France. Nicole was involved in several law school activities including being elected to the position of Senior Articles Editor of the Ottawa Law Review, as a teaching assistant for the Faculty of law’s alternative dispute resolution program, and as an exchange student in Mexico City. Upon graduating from law school, Nicole received a special distinction from the Faculty of Law for her third-year major paper.
Nicole obtained her Juris Doctorate from the University of Ottawa, studying in the French Common Law Program. Prior to studying law, Nicole obtained a Master of Arts and a Bachelor of Arts from Western University. In 2016, Nicole has completed the final part of the CPA Canada In-Depth Tax Course.
Thought leadership
Publications
- “How Finance’s Private Corporation Tax Proposals Will Affect Gifts to Charity, Social Impact Newsletter, October 19, 2017
- “CRA Announces Plan to Change Some Charity Business Numbers”, Social Impact Newsletter, August 10, 2017
- “Policy Forum: Using Dual Structures for Political Activities – Charities and Non-Profits in the Same Family of Organizations”, Canadian Tax Journal, August 2017
- “Deadline to Register for Funding Competition May 1, 2017”, Social Impact Newsletter, April 25, 2017
- “New Requirement to Keep Register of Property Interests”, Social Impact Newsletter, February 24, 2017
- “When is a University not a “University”?”, Social Impact Newsletter, February 2, 2017
- “Political Activities: What Fundraisers Need to Know”, Association of Fundraising Professionals – Toronto Chapter – Annual Congress, November 2016
- “Court Orders Not-for-Profit Corporation to Revise Proxy Form”, Social Impact Newsletter, August 17, 2016
- “Ontario Ministry of Finance asks Charities to Review Significant New Proposals”, Social Impact Newsletter, July 28, 2016
- “New Tools for Greater Public Access to Information about Charities”, Social Impact Newsletter, July 2016
- Budget 2016 – “Canadian Donor’s Guide to Fundraising Organizations in Canada 2016-2017”, June 2016
- “Federal Court of Appeal Decisions on Charities”, Canadian Tax Highlights, CTF, May 31, 2016
- “Summary of CRA Filing Requirements for Tax-Exempt Corporations”, Charities and Not-for-Profit Newsletter, April 12, 2016
- “Special 2016 Federal Budget Edition”, Charities and Not-for-Profit Newsletter, March 22, 2016
- Ontario Budget 2016: “Few New Measures that Affect the Voluntary Sector”, Charities and Not-for-Profit Newsletter, March 3, 2016
- “Finance Releases Draft Legislation Affecting Estate Donations”, Charities and Not-for-Profit Newsletter, February 3, 2016
- “Finance Proposes Changes to the Taxation of Trusts and Estates and the Use of Charitable Donation Tax Credits by Estates”, Wealth Matters, January 21, 2016
- “Should Your Organization Stay under the ONCA or Continue to the CNCA?”, Charities and Not-for-Profit Newsletter, January 11, 2016
- “Number of Canadian Non-Profit Management Degrees/Diplomas Growing”, Charities and Not-for-Profit Newsletter, November 12, 2015
- “Federal Government to Match Donations to Charities Responding to Syria Crisis”, Charities and Not-for-Profit Newsletter, September 15, 2015
- “Update on 2015 Federal Budget Measures”, Charities and Not-for-Profit Newsletter, September 3, 2015
- “New CRA Advisory on Political Activities Focuses on Federal Election”, Charities and Not-for-Profit Newsletter, September 3, 2015
- “Deadline for Proposals to Participate in Social Finance Accelerator Initiative July 17, 2015”, Charities and Not-for-Profit Newsletter, June 24, 2015
- “Extended Investment Period for Community Enterprise Development Tax Credit”, Charities and Not-for-Profit Newsletter, May 25, 2015
- “Federal Budget 2015 – Update of Measures that Affect Charities”, Charities and Not-for-Profit Newsletter, April 2015
- “Court Rules on Whether Unalterable Provisions in a Constitution can be Amended”, Charities and Not-for-Profit Newsletter, March 31, 2015
- “Tips for Dealing with CRA Audits”, Charities and Not-for-Profit Newsletter, February 27, 2015
- “Canadian Charities and the Rules on Political Activity”, Ontario Bar Association’s Institute 2015, February 4, 2015
- “Possible Tax on Gifts of Ecologically Sensitive Land”, Charities and Not-for-Profit Newsletter, January 30, 2015
- “An Overview of the Tax Rules for Donations of Securities”, The Globe and Mail Guide to Charitable Giving, December 2014
- “Supreme Court Says Parties to Contracts Must Act in Good Faith”, Charities and Notfor-Profit Newsletter, December 2014
- “New CRA View on Whether Condominium Corporations are Exempt from Tax”, Charities and Not-for-Profit Newsletter and MT CondoLaw – Ontario, November and December 2014
- “Court Rules in Case Involving Director’s Liability for Income Tax and Other Amounts”, Charities and Not-for-Profit Newsletter, October 2014
- “New OECD Recommendations May Affect Not-for-Profit Organizations”, Charities and Not-for-Profit Newsletter, September 2014
- “Innovative Charitable Giving”, CTF – Ontario Tax Conference Paper, September 2014
- “Supreme Court of New Zealand Finds That Political Purposes Can Be Charitable”, Charities and Not-for-Profit Newsletter, August 2014
- “Release of Taxpayer Information to Police: Possible Legal Conflicts”, Canadian Tax Focus, Volume 4, Number 3, August 2014
- “New Rules: Recent and Proposed Changes Affecting Insurance Planning”, STEP Journal, December 2013
- “Supreme Court of Canada rules in favour of taxpayers in Quebec ‘rectification’ cases”, Tax Insights, Wilson & Partners LLP, November 28, 2013
- “TaxFind Online: Some Tricks of the Trade”, Canadian Tax Focus, Volume 3, Number 1, February 2013
- “SCC to Decide on Non-Qualifying Amalgamations”, Canadian Tax Focus, Volume 2, Number 4, November 2012
- “Trust Deed Rectified a Second Time”, CCH Tax Topics, June 28, 2012
- “What is Goodwill?”, CCH Tax Topics, April 26, 2012
Community involvement
- Canadian Association of Gift Planners – Toronto Chapter Membership Committee
- Young Leadership Council, Toronto Symphony Orchestra (2014 – Present)
- Avid supporter of animal welfare organizations
- Contributing Editor, CTF – Canadian Tax Focus Newsletter (2013 – Present)
- Assists student entrepreneurs through the Pro Bono Law Clinic, Ryerson University
Professional memberships
- Canadian Association of Gift Planners (CAGP)
- Canada Bar Association and Ontario Bar Association (CBA/OBA)
- Canadian Tax Foundation (CTF)
- Law Society of Ontario (LSO)
Languages spoken
- English
- French
Bar admissions & education
- Ontario Bar, 2012
- Parts I, II, and III, CPA In-Depth Tax Course, Canadian Institute of Chartered Accountants
- Canadian Board Diversity Council, Governance Education Program (Level 1B)
- JD, University of Ottawa, 2011
- M.A., Western University, 2008
- B.A., Western University, 2007
