Impact Social

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Décembre 2011

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Standing Committee on Finance Announces Study of Charitable Giving in Canada

The House of Commons Standing Committee on Finance issued a news release on December 15, 2011 announcing that a study of charitable giving in Canada will be launched when Parliament returns in 2012. This study will be undertaken pursuant to...

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Turf Tussle Erupts in Charity Over Fiduciary Duty*

Robert B. Hayhoe

The Ontario Superior Court of Justice has released its decision in Victoria Order of Nurses for Canada v. Greater Hamilton Wellness Foundation, a case in which a parallel foundation sought to expend its assets contrary to its objects by refusing...

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The Meaning of “Public Benefit”: U.K. Tribunal Affirms Trustee Discretion in Meeting Public Benefit Test

Rahul Sharma

Introduction The Upper Tribunal of the United Kingdom Tax and Chancery Chamber recently released its decision in The Independent Schools Council v. The Charity Commission for England and Wales.  The decision ordered corrections to certain published policy directions issued by...

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Court Releases Decision on Certification of Donation Tax Shelter Class Action

Andrew Valentine

In November 2011, the Ontario Superior Court of Justice released its decision on a motion for class action certification in Lipson v. Cassels Brock & Blackwell LLP.  The case arises out of a charitable donation tax shelter arrangement that was...

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Gifts in Kind

Kate Lazier

Gifts in kind (such as art, real estate and rare books) can cause issues for charities. It is important for charities to have procedures in place to avoid potential pitfalls. When a gift is offered by a donor, a charity...

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Letter to the Editor – Gifts to Smaller Charities

Dear Editor, In the November issue of this Newsletter, an article by Arthur Drache noted the value to smaller charities of programs to facilitate gifts of securities and to familiarize such charities with the opportunities that exist for gifts of...

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