Articles 2019

This article examines a recent case that demonstrates what goes into making a legitimate gift to a charity, and, conversely, the expectations of a charity in issuing appropriate charitable receipts so that taxpayers can claim tax credits for their charitable gifts in their income tax returns.

In the context of the recent political-activity CRA audits, this article reflects on the potential implications of a recent New Zealand Supreme Court decision in Canada. Re Greenpeace of New Zealand Inc. held that charitable and political purposes are not mutually exclusive. Since law in both countries is derived from the same source, perhaps Canadian courts, if given the opportunity, will re-evaluate whether a political purpose can be considered charitable in Canada.

This article reviews upcoming AODA compliance deadlines for private sector non-profit organizations .

This article provides the highlights of Bill S-4 - the Digital Privacy Act and examines the consequences to, inter alia, non-profits and charities if the Bill is passed in its current form.

This article provides answers to some frequently asked questions regarding CASL and its application to registered Canadian charities.