Articles 2021

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.

In Human Concern International v Canada, 2022 FCA 41, the Federal Court of Appeal (FCA) dismissed an appeal by Human Concern to postpone the one-year suspension of its receipting privileges.

In a rare decision, the Federal Court of Canada found a party in contempt of court for breaching the terms of two previous judgments concerning copyright infringement, resulting in a severe fine and imprisonment of a director of the infringing. It serves as a reminder that courts take intellectual property protection seriously and will impose liability on both infringing corporations and on their directors when necessary and appropriate.