Articles 2019

On September 14, 2015, the Ontario Court of Appeal released its decision in Pruner v Ottawa Hunt and Golf Club, Limited. The Court held that Mr. Pruner was not entitled to keep his voting Class B share if he wants to transfer from being a Fully Privileged Golfing Member to a Senior Social Member. Furthermore, the Court dealt with a jurisdictional issue involving orders under the Ontario Corporations Act.

Among the many legislative and regulatory obligations that apply to a charity or not-for-profit corporation acting in a foreign jurisdiction is Canada’s Corruption of Foreign Public Officials Act. Although the Act has now applied to charities and not-for-profit corporations for more than two years, many corporations in the not-for-profit sector have not yet taken any steps to make their employees and representatives aware of the requirements under the Act.

A recent CRA ruling conveniently breaks down some of the rules about how a non-profit organization (NPO) may distribute its assets on dissolution.

In his lengthy decision of September 3, 2015, U.S. District Judge Richard Berman overturned the four-game suspension issued by NFL Commissioner Roger Goodell to New England Patriots' quarterback Tom Brady in the “Deflategate” scandal. The decision is very critical of the NFL and its processes, and has been appealed by the NFL. But there are important takeaways from the decision that are of general application for all employers.

The Tax Court of Canada recently released two informal procedure decisions which upheld the Minister of National Revenue’s disallowance of charitable donation tax credits claimed by two individual taxpayers. The July 9, 2015 decision in Duggan v The Queen dealt with the Minister’s denial of cash donations made to two registered charities, Mega Church International and Operation Save Canada’s Teenagers, which totalled $20,000 in 2007 and $16,890 in 2008.

This article provides a brief summary of some of the most important issues that lawyers should pay attention to when thinking of legal compliance for registered charities in Canada.

In Mulgrave School Foundation (Re), the British Columbia Supreme Court considered a request by a charity to vary a gift for a particular purpose. After considering the lack of any evidence showing impossibility or impracticality, the BCSC refused to allow the donations intended to be used for scholarships to be used in the construction of the school.