( Disponible en anglais seulement ) Governance issues involving contractors and employeesA recent Alberta case highlights the governance issues boards can find themselves facing when overseeing their employees and contractors, and the tricky distinction between independent contractors and employees. In Gerling v. Camrose Regional Exhibition & Agricultural Society, 2022 ABCA 210,... |
( Disponible en anglais seulement ) Sarah Fitzpatrick authors article on development of hybrid organizations in CanadaThe Philanthropist, "Hybrid organizations: The Canadian landscape" The article considers the question of whether an organization should be able to have social impact while generating profit. The voluntary sector would benefit from a comprehensive analysis of how charities and non-profit organizations can carry out revenue-generating activities through... |
( Disponible en anglais seulement ) What is a charitable purpose? Jim Crerar Charitable Trust (Re)What is « charity » in a legal sense has developed through judge-made common law. The definition is an important one as organizations that are registered charities must be constituted and operated exclusively for charitable purposes. It is also important for charitable... |
( Disponible en anglais seulement ) Extension for BC Land Owner Transparency ActWe 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,... |
( Disponible en anglais seulement ) Advisory committee on charitable sector: Report 1On 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... |
( Disponible en anglais seulement ) News Alert: BC government announces Parliamentary Secretary of Community Development and Non-ProfitsOn 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... |
( Disponible en anglais seulement ) BC introduces benefit companiesOn 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... |
( Disponible en anglais seulement ) Gifts of life insuranceGifts 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... |
( Disponible en anglais seulement ) Electronic witnessing of BC estate planning documentsThe 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... |
Comment tenir des assemblées des membres et des administrateurs malgré le COVID-19 : Une vue d’ensemble des provincesCet article a été mis à jour le 24 avril 2020 Les provinces du Canada ont déclaré l’état d’urgence ou des urgences de santé publique et ont émis des restrictions sur les rassemblements de masse. Ces restrictions vont de l’interdiction de tous... |
( Disponible en anglais seulement ) Attorney General: Oversight over CharitiesOn 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... |
( Disponible en anglais seulement ) 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... |
( Disponible en anglais seulement ) B.C. Benefit Corporation UpdateWe 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... |
( Disponible en anglais seulement ) BCBCA Beneficial Ownership RegisterIn 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... |
( Disponible en anglais seulement ) Returning Funds to Donor: Doukhobor Heritage Retreat Society #1999 v. Vancouver FoundationIn 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,... |
( Disponible en anglais seulement ) Charitable organisations in Canada: overviewThomson 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. |
( Disponible en anglais seulement ) Important Commitments to the Charitable and Non-profit Sector Announced in 2018 Fall Economic StatementIn 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... |
( Disponible en anglais seulement ) Corporate Checklist: How to Hold an Annual MeetingEach 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... |
( Disponible en anglais seulement ) Registered Charity T3010 Mailing Address ChangeTo 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... |
( Disponible en anglais seulement ) B.C. Considers Benefit CorporationsBritish 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... |
( Disponible en anglais seulement ) Recent Developments for Charities & Not-For-ProfitsMiller Thomson Social Impact seminar |
( Disponible en anglais seulement ) Receipting and Donor RelationsBeing 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... |
( Disponible en anglais seulement ) Canada Revenue Agency Releases Guidance on B.C. Societies ActThe 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.... |
( Disponible en anglais seulement ) Charities in Ontario May Soon be Permitted to Pay Their Directors Without a Court OrderOn 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... |
( Disponible en anglais seulement ) Revenue Generation for CharitiesCharities 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... |
( Disponible en anglais seulement ) Cause-Related Marketing: New CRA Guidance on ReceiptingRecently, 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... |
( Disponible en anglais seulement ) Uncharted Territory: Rights of and Rights to Reproductive Material and EmbryosWhile 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... |
( Disponible en anglais seulement ) Social Finance, Enterprise and InnovationBarTalk 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... |
( Disponible en anglais seulement ) How To Transition Under B.C. Societies ActBeginning 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... |
( Disponible en anglais seulement ) The New B.C. Societies Act: What You Need to KnowMiller Thomson seminar |
( Disponible en anglais seulement ) New Case Law Dealing with CRA Requests for DocumentsOn 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... |
( Disponible en anglais seulement ) Varying Charitable Purpose Trusts: Application of Cy-près and Administrative Scheme Making Powers in British ColumbiaIn 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... |
( Disponible en anglais seulement ) 2016 BC Budget Update: Property Transfer TaxOn 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... |
( Disponible en anglais seulement ) CRA Says There’s “Substantial Compliance” As Political Activities Audit Program Winds DownOn 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... |
( Disponible en anglais seulement ) British Columbia Societies Act in ForceOn 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... |
( Disponible en anglais seulement ) Disclosure of Remuneration Under the New British Columbia Societies ActThe 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,... |
( Disponible en anglais seulement ) Issues with Naming Societies and Not-For-Profits in CanadaOne 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,... |
( Disponible en anglais seulement ) British Columbia Societies Act Receives Royal AssentOn 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... |
( Disponible en anglais seulement ) Trust Tools and IssuesEstate Planning for Blended Families, CLEBC |
( Disponible en anglais seulement ) New British Columbia Societies ActOn 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... |
( Disponible en anglais seulement ) Court Rules on Whether Unalterable Provisions in a Constitution can be AmendedIn 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... |
( Disponible en anglais seulement ) Certain Canadian Securities Regulators Require Disclosure of Women in Boards and in Senior Management for Non-Venture IssuersOn 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... |
( Disponible en anglais seulement ) IIROC Issues Proposed Guidelines Respecting Underwriting Due DiligenceRegistered 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... |
