Articles 2020

What is the proper role of a support person in the courtroom, and what should they do, or not do, while a child is testifying about highly contentious matters? A review of R v CT 2015 ONCJ 93

This article provides an overview of the CRA's recently released GST/HST Info Sheet GI-037, “Children’s Camps Operated by Public Sector Bodies” (the “Info Sheet”). This version replaced the previously issued version released in July 2007. While no substantive changes were made to the Info Sheet, its release provides a reminder with respect to the application of GST/HST to children’s camps operated by a public sector body.

This article focuses on the newly created statute, Broader Public Sector Executive Compensation Act, 2014, which targets the compensation of certain executives in the broader public sector.

This article examines the implications of a Canadian registered charity transferring intellectual property to a foreign charity.

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.