Sarah Fitzpatrick

Sociétaire | Vancouver

604.643.1272

Portrait de Sarah Fitzpatrick

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Sarah Fitzpatrick’s practice focuses on the areas of charities, not-for-profits, wills and estates. She provides general advice to charities and not-for-profit organizations and trusts, and helps clients to achieve their estate-planning goals.

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Miller Thomson at the CTF Annual Tax Conference

Our Tax lawyers speak at the Canadian Tax Foundation’s 70th Annual Tax Conference: On November 25, Andrew Valentine and Sarah Fitzpatrick leads a « Primer on Taxation Issues in Working with Non Profit Organizations and Registered Charities » workshop covering: Current requirements ...

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Recent Developments for Charities and Not-for-Profits

Miller Thomson’s Social Impact Group invites you to a complimentary seminar on recent developments and legal updates in the voluntary sector where we will discuss: Federal Update – What’s New? Rules for Directors of Societies and Co-operatives BC Budget –...

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The New Societies Act in British Columbia: What You Need to Know

On November 28, 2016, the new British Columbia Societies Act comes into force. Our Social Impact Group presents a complimentary seminar where we discuss what you need to know about the new Act, highlight some of the significant changes, and ensure...

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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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