Articles

This article summarizes recent case law for employers when terminating employees when the employer is facing financial difficulties.

This article summarizes changes made in the recent Notice of Ways and Means Motion effective January 1, 2016 concerning adjustments made by the Liberal Government to increase the tax payable by the wealthiest 1% of Canadians and the charitable tax credit at the same time.

The year 2015 saw a number of important legal developments of interest to Canada’s charitable sector. This article highlights the key updates that charities should be aware of, including Federal Budget 2015, salient cases, and important legislative updates.

On October 27, 2015 the Ontario Government introduced Bill 132, the Sexual Violence and Harassment Action Plan Act (Supporting Survivors and Challenging Sexual Violence and Harassment), 2015. This article will only deal with Bill 132’s proposed changes to the Occupational Health and Safety Act. As these proposed changes will, at a minimum, require every employer to revise their workplace harassment policies, the requirements are set out in detail in this article.

On September 14, 2015, the Ontario Court of Appeal released its decision in Pruner v Ottawa Hunt and Golf Club, Limited. The Court held that Mr. Pruner was not entitled to keep his voting Class B share if he wants to transfer from being a Fully Privileged Golfing Member to a Senior Social Member. Furthermore, the Court dealt with a jurisdictional issue involving orders under the Ontario Corporations Act.

In his lengthy decision of September 3, 2015, U.S. District Judge Richard Berman overturned the four-game suspension issued by NFL Commissioner Roger Goodell to New England Patriots' quarterback Tom Brady in the “Deflategate” scandal. The decision is very critical of the NFL and its processes, and has been appealed by the NFL. But there are important takeaways from the decision that are of general application for all employers.

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.

This article provides a refresher on the duties of directors of not-for-profits and charitable corporations.

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.