Articles 2018

Any charity or non-profit organization that exists as an unincorporated association is well-advised to ensure that their governance protocols are clear and should consider the benefits of incorporation.

On June 20, 2019, the Special Senate Committee on the Charitable Sector released its final report, Catalyst for Change: A Roadmap to a Stronger Charitable Sector, setting out its findings from a year-long study with respect to the charitable and non-profit sector and making 42 recommendations to the Government of Canada. Following is a brief summary of the discussions and recommendations made in the Report.

On April 11, 2019, the Ontario Government released the 2019 Budget, which included a number of financial measures that will result in a reduction in provincial government funding for many not-for-profits in Ontario. Following is an overview of some of the more important issues that charities and other not-for-profits facing imminent reduction or elimination of provincial government funding may need to consider.

Given the recent decision of the Ontario Superior Court of Justice in Canada Without Poverty v AG Canada and subsequent draft legislative changes to the Income Tax Act, registered charities may soon be able to engage in public policy advocacy activities that are incidental to their charitable purposes.

Transition requirements for share capital social clubs Under the Ontario Corporations Act on Proclamation of the Ontario Not-for-Profit Corporations Act, 2010.

The Forfeited Corporate Property Act, 2015 and related amendment to the Business Corporations Act (Ontario) and the Corporations Act (Ontario) are set to come into force. They will, among other things, require business and not-for-profit corporations incorporated or continued into Ontario to maintain a register of their "ownership interests in land in Ontario".