A step forward for charities: Senator tables Bill to reform restrictive rules
Early last week, Senator Ratna Omidvar tabled Bill S-222, The Effective and Accountable Charities Act (the “Bill”), to break down barriers for Canadian charities working with other organizations, both in Canada and abroad. The Bill, if enacted, will bring age […]
Corporations Canada releases simplified process to extend deadline to call annual meeting
Non-profit corporations incorporated federally under the Canada Not-for-Profit Corporations Act (“CNCA”) will benefit from a newly simplified process under which they can apply to extend the deadline for calling and holding their 2020 annual general meeting. CNCA corporations are required […]
Accessing restricted funds amidst the COVID-19 crisis
The COVID-19 pandemic and resulting measures to encourage and enforce social distancing have resulted in a severe economic slowdown that is widely expected to lead to a deep recession, if not worse. This downturn has hit charities hard. Foundations have […]
Best Practices for Membership Associations
There are many types of member-based organizations. These include trade and industry associations, community associations, lobbying groups, as well as non-profit social and athletic clubs. While they have many differences, common to each of these entities is a broad membership […]
Supreme Court of Canada Upholds Decision to Deny Accreditation to Trinity Western University Law School
On June 15, 2018, the Supreme Court of Canada released its much-anticipated decisions in Trinity Western University v. Law Society of Upper Canada (2018 SCC 33) and Law Society of British Columbia v. Trinity Western University (2018 SCC 32). The […]
CRA Comments on Tax Treatment of Fundraising Event Organized by an Individual
A technical interpretation published recently by the CRA addresses the tax treatment of fundraising events organized by individuals. While many of the factual details of the event are redacted from the published document, the technical is nonetheless revealing of certain […]
Tax Treatment of the Provision of Rent-Free Leases to Charity
Charities are occasionally offered the opportunity to use the property of another person free of charge. This may include the provision of rent-free office or parking space, or the use of physical resources such as cars or equipment. In some […]
CRA Comments on NPO Issues Facing Sports Clubs and Associations
Two recent CRA technical interpretations offer guidance into the CRA’s views on issues affecting sports clubs and associations operating as non-profit organizations (“NPOs”). As part of an ongoing audit project, the CRA is reviewing the operations of a wide range […]
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When Do Naming Rights Constitute an Advantage?
Where a donor makes a significant gift to a charity, it is not uncommon for the donor to request, or the charity to offer, naming privileges in connection with the gift. This often consists of naming a building, or portion […]
