Articles

The Charity and Not-for-Profit Law Section continues to be very active and busy. Our Executive last met on January 17th and as usual had a very lively meeting and full discussion on various issues affecting the not-for-profit sector. 

Charities and not-for-profits can learn from two recent trade-mark disputes, both involving Waterloo, Ontario's Research in Motion Ltd., which made headlines over the past couple of months.

The Charity and Not-for-Profit program titled "Board Issues under the new Not-for-profit Corporations Acts: Potential Problems and Practical Solutions" presented at the 2012 OBA Institute, was, in my view, a resounding success.

Charities and non-profit organizations that provide reference letters to departing and former employees need to ensure that they are aware of the possible legal implications that such letters entail.

The federal government announced changes to the tax regime for registered Canadian amateur athletic associations in the March 2011 budget. 

The Ontario government is moving forward with plans to introduce a new category of leave for employees called "family caregiver leave". Premier Dalton McGuinty first announced his intention to create such a leave in August 2011, prior to his re-election. 

Charities and their advisors should take note of the recent decision of the Tax Court of Canada in Oloya v. R. This case highlights the pitfalls that can occur when insufficient attention is paid to the form and content of donation receipts issued to donors.

In the summer, the Federal government reintroduced the Budget on June 6, 2011, which was substantially the same as the Budget that was initially introduced on March 22, 2011, and died on the order paper with the vote of non-confidence on March 25, 2011.

This article is a companion to a presentation I gave on September 12, 2011 with Clifford Goldfarb and Theresa Man.  In this article I will review a number of CRA publications, including technicals and two new guidances that were released in the last few months.

The Not-For-Profit Corporations Act, 2010, was passed in 2010, but has not yet been proclaimed in effect.