Articles 2024

Canada Revenue Agency is scouring the charitable sector to shut down tax shelters which use the taxable benefits available to it for illicit purposes.

A number of important Federal government legislative measures over the last month continue to have an impact on the charity and not-for-profit sector.

The Federal Government introduced its 2013 Budget on March 21, 2013. Suffice to say there really wasn’t much new for charities or non-profits.

The Ontario Not-For-Profit Corporations Act, which was passed in 2010, was originally scheduled to come into effect on January 1, 2013...

All good things must come to an end and so too must my term as chair of the OBA Charity and Not-for-Profit Law Section. As I write my last Chair’s Report, my thoughts turn to my last two (almost) years in office.

We are entering a new era in corporate law for non-share capital corporations in Ontario as the Not-for-Profit Corporations Act, 2010 (the “ONCA”) is nearly upon us.

Many readers by now may have heard that the Canada Revenue Agency recently revoked the charitable registration of Charity Intelligence Canada, a Toronto-based foundation with a mission to provide information on Canada's registered charities to donors.

Resignations of Directors of Non-Share Capital Corporations: When are they Effective?

On July 26, CRA released CG-014 Community Economic Development Activities and Charitable Registration.  The new Guidance replaces CRA’s former published policy on community economic development, RC4143, which was originally released in 1999.

As we look back on 2012, our Section can be proud of all that we accomplished including meetings of the Executive and various working groups, newsletters, luncheon programs, an OBA Institute session and the National Charity Law Symposium.