Sarah Fitzpatrick

Partner | Vancouver

604.643.1272

Portrait of Sarah Fitzpatrick

Extension for BC Land Owner Transparency Act

We recently published a newsletter article on the British Columbia (“BC”) Land Owner Transparency Act (“LOTA”) which described how pre-existing owners of an interest in land need to file transparency reports with the Land Owner Transparency Registry. On November 2,...

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Advisory committee on charitable sector: Report 1

On January 29, 2021, the Advisory Committee on the Charitable Sector issued its first report to the Honourable Diane Lebouthillier, Minister of National Revenue and Bob Hamilton, Commissioner of the Canada Revenue Agency. Established in 2019, the Advisory Committee is...

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News Alert: BC government announces Parliamentary Secretary of Community Development and Non-Profits

On Thursday, November 26, 2020, the new B.C. government announced its cabinet members and parliamentary secretaries. This included the appointment of Niki Sharma as the Parliamentary Secretary – Community Development and Non-Profits. This is the first time charities and non-profit...

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BC introduces benefit companies

On June 30, 2020, British Columbia became the first Canadian jurisdiction to permit corporations to incorporate as benefit companies.  The concept of benefit companies or benefit corporations originated in the U.S. A benefit company is a for-profit corporation with a...

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Gifts of life insurance

Gifts of life insurance have long been one of the recognized ways in which donors can make gifts to charities. Recent communications from the BC Financial Services Authority (“BCFSA”) brought into question the validity of these types of gifts. Much...

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Electronic witnessing of BC estate planning documents

The BC Government has declared a state of emergency as a result of the COVID-19 pandemic. During this time, we are encouraged to maintain physical distance from one another. Even when it may be possible to meet and maintain an...

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How to hold members’ and directors’ meetings despite COVID-19: A provincial overview

This article was updated on April 24, 2020 Provinces across Canada have declared states of emergencies or public health emergencies, and issued restrictions on mass gatherings. These restrictions range from banning all gatherings to limiting the number of people who...

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Attorney General: Oversight over Charities

On July 4, 2019, the Attorney General of British Columbia filed a Notice of Civil Claim (Vancouver Registry No. S-197487) against the Corporation of the District of West Vancouver (“West Vancouver”). In the Notice, the Attorney General claims that West...

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Wills Variation: An Unjustified Infringement on Testamentary Autonomy?

In Lawen Estate v. Nova Scotia (Attorney General), 2019 NSSC 162 (“Lawen”), the Nova Scotia Supreme Court found that the Nova Scotia dependants’ relief legislation violated s. 7 of Canada’s Charter of Rights and Freedoms (the “Charter”). Dependants’ relief, or...

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B.C. Benefit Corporation Update

We previously reported on how British Columbia may become the first jurisdiction in Canada to permit benefit corporations. A private member’s bill (Bill M 216) on benefit corporations was introduced in the 2018 Legislative Session and passed second reading, which...

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BCBCA Beneficial Ownership Register

In 2017, Canadian finance ministers entered into an Agreement to Strengthen Beneficial Ownership Transparency. The finance ministers agreed to introduce certain safeguards to prevent corporations and other legal entities from being used for tax evasion and other criminal purposes, including...

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What’s Happening

Natasha Smith co-presented with Serena Hak of The Donor Motivation Program on the topic “Creative Solutions to Fortifying Your Succession Plan: A Consideration of How to Retain and Best Utilize Talent From the Next Generation” at the Canadian Association of Gift...

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What’s Happening

Robert Hayhoe spoke on February 8, 2019, as part of a panel on topic “ Critically Assessing Recent Developments” as part of The Past, Present and Future of Charities and Political Activities at the Bora Laskin Faculty of Law at...

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Returning Funds to Donor: Doukhobor Heritage Retreat Society #1999 v. Vancouver Foundation

In the case Doukhobor Heritage Retreat Society #1999 v. Vancouver Foundation, the British Columbia Supreme Court considered whether a permanent fund established by a charity, the Doukhobor Heritage Retreat Society #1999 (the “Society”), at the Vancouver Foundation, a community foundation,...

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What’s Happening?

Social Impact group lead Susan Manwaring was invited by the Senate to appear before the Senate Special Committee on the Charitable Sector to present on the impact of federal and provincial laws and policies governing charities, nonprofit organizations, foundations, and other similar...

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Charitable organisations in Canada: overview

Thomson Reuters

Robert Hayhoe and Sarah Fitzpatrick authored the “Charitable organisations in Canada: overview” for the 2018 Charity Global Guide, published by Thomson Reuters. The Q&A style guide provides an overview of key practical issues concerning charity law in Canada.

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Important Commitments to the Charitable and Non-profit Sector Announced in 2018 Fall Economic Statement

In the 2018 Fall Economic Statement, released on November 21, 2018, the Federal Government of Canada announced important commitments for the charitable and non-profit sector. Advisory Committee on Charitable Sector The Government has committed to engaging in a meaningful dialogue...

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Corporate Checklist: How to Hold an Annual Meeting

Each year, non-share capital corporations incorporated under the Canada Not-for-Profit Corporations Act (Canada) (the “Act”) must either hold an annual membership meeting or, if the membership is small, pass resolutions signed by all voting members in lieu of holding a...

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Registered Charity T3010 Mailing Address Change

To meet their obligations under the Income Tax Act (Canada), all registered charities must file a Registered Charity Information Return (T3010) on an annual basis within six months of their financial year end. Canada Revenue Agency has issued an update...

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B.C. Considers Benefit Corporations

British Columbia may become the first province in Canada to pass legislation that provides for the creation of “benefit corporations.” Benefit corporations are different from the typical for-profit business corporation in that they must be mandated to conduct business for...

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Recent Developments for Charities & Not-For-Profits

Miller Thomson Social Impact seminar

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What’s Happening?

Susan Manwaring will be speaking at the ONN Connector Salon at the Foundation House as part of a panel on “Emerging Trends & Surprising Disruptions” on the topic “Our Changing Legal/Regulatory Systems” in Toronto, ON on March 22, 2018. Susan...

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Receipting and Donor Relations

Being able to issue donation receipts is one of the most significant benefits of being a registered charity. Donation receipts can provide donors with an incentive to make charitable donations, as they can be used to reduce the amount of...

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Canada Revenue Agency Releases Guidance on B.C. Societies Act

The Canada Revenue Agency (“CRA”) has released information on the new B.C. Societies Act for B.C. societies that are registered charities (“Societies Act”). The Societies Act, which came into force on November 28, 2016, affects all societies created in B.C....

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Charities in Ontario May Soon be Permitted to Pay Their Directors Without a Court Order

On July 10, 2017, Ontario’s Regulatory Registry published for comment a draft amendment to the Approved Acts of Executors and Trustees, a regulation under the Charities Accounting Act (Ontario) (the “Act”). The amendment would permit directors of incorporated charities to...

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Revenue Generation for Charities

Charities are constantly looking for new ways to generate revenue to fund their existing and future charitable programs. The housing and real estate markets provide charities with opportunities to generate revenue, whether through existing land holdings or as part of...

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Cause-Related Marketing: New CRA Guidance on Receipting

Recently, Canada Revenue Agency (“CRA”) released guidance on registered charities issuing receipts for cause-related marketing arrangements. “Cause-related marketing” is a mutually-beneficial arrangement where a registered charity works together with a for-profit partner to raise funds. Under the arrangement, the for-profit...

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Uncharted Territory: Rights of and Rights to Reproductive Material and Embryos

While assisted reproduction is no longer novel, the law is still not settled as to what rights people have to reproductive material and the right of embryos conceived through assisted reproduction. There have been a number of recent cases on...

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Social Finance, Enterprise and Innovation

BarTalk

What are we talking about? A young woman is talking about her new innovative idea and setting up a social enterprise. She goes on to say she has a charitable foundation that wants to invest! This has led to questions about...

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How To Transition Under B.C. Societies Act

Beginning November 28, 2016, B.C. societies can transition under the new British Columbia Societies Act (the “Act”). Existing B.C. societies will have to transition under the new Act within two years after the coming into force of the new Act...

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The New B.C. Societies Act: What You Need to Know

Miller Thomson seminar

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New Case Law Dealing with CRA Requests for Documents

On June 3, 2016, the Supreme Court of Canada released two important decisions dealing with requests made by the Canada Revenue Agency (“CRA”) for information. The cases highlight the fact that when an individual or an organization receive such a request...

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Varying Charitable Purpose Trusts: Application of Cy-près and Administrative Scheme Making Powers in British Columbia

In The Sidney and North Saanich Memorial Park Society v. British Columbia (Attorney General), 2016 BCSC 589 (“Sidney“), Madam Justice Dardi of the British Columbia Supreme Court clarified when the Court can apply its cy-près and administrative scheme making powers...

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2016 BC Budget Update: Property Transfer Tax

On February 16, 2016, British Columbia Finance Minister Michael de Jong tabled the British Columbia budget for 2016. Included in the budget were changes to property transfer tax, which is generally paid whenever real property in the province is transferred...

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CRA Says There’s “Substantial Compliance” As Political Activities Audit Program Winds Down

On January 20, 2016, the Honourable Diane Lebouthilier, Minister of National Revenue (the “Minister”), announced that the Canada Revenue Agency (“CRA”) will commence winding down its review of political activities of registered charities. Minister Flaherty announced in the 2012 Budget...

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British Columbia Societies Act in Force

On November 23, 2015, by Order in Council No. 673, the new British Columbia Societies Act was proclaimed as coming into force on November 28, 2016. The new Societies Act replaces the current Society Act and modernizes the rules for...

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Disclosure of Remuneration Under the New British Columbia Societies Act

The new British Columbia Societies Act, which will come into force on November 28, 2016, introduces a number of measures aimed at promoting transparency and accountability. While these measures are intended to promote both members’ and donors’ confidence and trust,...

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Issues with Naming Societies and Not-For-Profits in Canada

One of the first things a not-for-profit is faced with on incorporation is what name it will have. Names are important because they play a role in developing an organization’s reputation. A name can also cause issues for an organization,...

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British Columbia Societies Act Receives Royal Assent

On May 14, 2015, Bill 24, the new British Columbia Societies Act, received royal assent. Bill 24 repeals and replaces the current Society Act with the Societies Act. The Societies Act modernizes the rules for the creation and governance of...

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Trust Tools and Issues

Estate Planning for Blended Families, CLEBC

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New British Columbia Societies Act

On March 25, 2015, Bill 24, the new Societies Act, was introduced in the British Columbia legislature for its first reading. If passed, Bill 24 will repeal and replace the current Society Act, which was enacted in 1977, with modern...

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Court Rules on Whether Unalterable Provisions in a Constitution can be Amended

In a judgment rendered by the Supreme Court of British Columbia (the “Court”) on March 12, 2015, entitled Re Vancouver Opera Foundation, the Court held that British Columbia’s Society Act (the “Act”) does not permit societies to amend provisions of...

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Certain Canadian Securities Regulators Require Disclosure of Women in Boards and in Senior Management for Non-Venture Issuers

On October 15, 2014, the Canadian Securities Administrators announced that the securities regulatory authorities in Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, Ontario, Quebec and Saskatchewan (collectively, the “Participating Jurisdictions“) will implement amendments to National Instrument...

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IIROC Issues Proposed Guidelines Respecting Underwriting Due Diligence

Registered dealers should be aware of proposed guidelines for due diligence in connection with prospectus offerings. On March 6, 2014, the Investment Industry Regulatory Organization of Canada (“IIROC”) issued proposed guidance with respect to underwriting due diligence for its Dealer...

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