Articles 2021

The authors examine Mississauga Majors v. Provincial Women’s Softball Association, in which the Applicant, the Mississauga Majors Baseball Association, a not-for-profit corporation that offers baseball and softball leagues exclusively for youth and young adult females (the “Majors”), sought a declaration from the court directing the Respondent, the Provincial Women’s Softball Association, which is the governing body for women’s softball in Ontario, to comply with its by-laws.

We are pleased to share that through the Ontario Business Registry (OBR), the Ministry of Public and Business Service Delivery and Procurement has made great strides to ensure there are a variety of convenient and secure service channel options available to Ontario businesses, Service Providers (1), and Intermediary Organizations (2). This notice is to inform you about our expanding service delivery options and the requirements of a Company Key to access the OBR system.

The case of Metmeke v Yigzaw is an interesting case about the authority given to a court under the ONCA to review the election or appointment of a director. In this case, a contested election for a church’s board of directors spiraled out of control, leading to a motion to overturn the results of that election.

On January 17, 2024, the OBA’s Trust and Estates section hosted a panel of experts to discuss testamentary charitable giving. In this article, Rami Aziz discusses this program, starting with a discussion of gifts in kind and the importance of adequately investigating a testator’s assets, and then moving on to discuss strategies for drafting lawyers to minimize risk and considerations when the intention is for donations to be made after death.

On Dec. 4, 2023, the Less Red Tape, More Common Sense Act, 2023 received Royal Assent, bringing an important amendment to the Corporations Act (Ontario) into force.

On April 3, 2023, the Ontario government introduced Bill 91 or the Less Red Tape, Stronger Economy Act, 2023 (Bill 91). Bill 91 amends various pieces of legislation including the Ontario Not-for-Profit Corporations Act, 2010. The amendments to Ontario Not-for-Profit Corporations Act, 2010 are effective Oct. 1, 2023.

Two pieces of draft legislation – one to make technical amendments to the Income Tax Act (“ITA”) and Income Tax Regulations (“Regulations”), and one to implement parts of Budget 2022, among other proposals, by amending the ITA and Regulations – have been released. This article, which is Part III of a Three-Part series, will discuss other updates contained in the draft legislation.

Two pieces of draft legislation – one to make technical amendments to the Income Tax Act (“ITA”) and Income Tax Regulations (“Regulations”), and one to implement parts of Budget 2022, among other proposals, by amending the ITA and Regulations – have been released. This article, which is Part II of a Three-Part series, will updated reporting requirements for trusts.

Two pieces of draft legislation – one to make technical amendments to the Income Tax Act (“ITA”) and Income Tax Regulations (“Regulations”), and one to implement parts of Budget 2022, among other proposals, by amending the ITA and Regulations – have been released. This article, which is Part I of a Three-Part series, will discuss the disbursement quota.

New regulations subject crowdfunding services to significant obligations, including keeping records of certain clients, fund raising purposes and some beneficiaries and verifying the identity donors giving more than $1000. Charities should take note that personal identifying information regarding crowdfunded donations will be provided to FINTRAC just like donations through the traditional banking system and may be shared with other agencies within the federal government.