Articles

About ArticlesThe below articles are published by the Charity and Not-for-Profit Law Section of the Ontario Bar Association. Members are encouraged to submit articles.About Articles

Editor: Jessica Recine

Today
Today
Tax Court Dismisses Appeals for Charitable Tax Credits

Tax Court Dismisses Appeals for Charitable Tax Credits

  • September 21, 2015
  • Linsey E.C. Rains

The Tax Court of Canada recently released two informal procedure decisions which upheld the Minister of National Revenue’s disallowance of charitable donation tax credits claimed by two individual taxpayers. The July 9, 2015 decision in Duggan v The Queen dealt with the Minister’s denial of cash donations made to two registered charities, Mega Church International and Operation Save Canada’s Teenagers, which totalled $20,000 in 2007 and $16,890 in 2008.

Charity and Not-For-Profit Law

Student Discipline: Practical Strategies for Helping High Risk Students Succeed

  • April 13, 2015
  • Nicole Myers

On March 31, 2015, 60 lawyers convened to partake in the Education Law & Child and Youth Sections’ joint program, “Student Discipline: Practical Strategies for Helping High Risk Students Succeed”. Chaired by Mary Birdsell, Executive Director of Justice for Children and Youth, and Brenda Stokes Verworn, counsel to the District School Board of Niagara, the engaging program provided counsel – on both sides of the table – with critical take-ways to implement in your practice.

Charity and Not-For-Profit Law
Top Canadian Charity Law Compliance Issues

Top Canadian Charity Law Compliance Issues

  • April 02, 2015
  • Mark Blumberg

This article provides a brief summary of some of the most important issues that lawyers should pay attention to when thinking of legal compliance for registered charities in Canada.

Charity and Not-For-Profit Law
Court Refuses to Vary the Terms of a Restricted Gift

Court Refuses to Vary the Terms of a Restricted Gift

  • March 19, 2015
  • Ryan M. Prendergast

In Mulgrave School Foundation (Re), the British Columbia Supreme Court considered a request by a charity to vary a gift for a particular purpose. After considering the lack of any evidence showing impossibility or impracticality, the BCSC refused to allow the donations intended to be used for scholarships to be used in the construction of the school.

Charity and Not-For-Profit Law
“Support Persons” and A Child Witness

“Support Persons” and A Child Witness

  • March 11, 2015
  • Brock Jones

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

Charity and Not-For-Profit Law
The Application of GST/HST to Children's Camps Operated by Charities and Non-Profits

The Application of GST/HST to Children's Camps Operated by Charities and Non-Profits

  • February 03, 2015
  • Jonah Mayles

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.

Charity and Not-For-Profit Law

Notice to Section Members re AMS John Hodgson Award

  • January 21, 2015
  • OBA Charities and Not-for-Profit Section Executive

This notice provides a summary of the changes made to the frequency of the AMS John Hodgson Award grant in view of the newly created Jane Burke-Robertson Award of Excellence in Charity and Not-For-Profit Law.

Charity and Not-For-Profit Law