CBA Charity Law Symposium

CBA Charity Law Symposium

Presented by the CBA Charities and Not-for-Profit Law Section
May 12, 2023 | Toronto, ON
Toronto Region Board of Trade
 

Subject to change

FRIDAY, MAY 12
TIME EVENT
8:00 am – 8:30 am

Registration and Breakfast

Meeting Rooms 1-4

8:30 am – 8:35 am

Opening Remarks

Meeting Rooms 1-4

Co-Chairs:
Nicole D’Aoust, Miller Thomson LLP (Toronto, ON)
Karen Cooper, KPMG Law LLP (Ottawa, ON)

8:30 am – 9:10 am

Case Law Update: An Update on Noteworthy Cases from 2022-2023

Sponsor
Gardiner Roberts LLP

Meeting Rooms 1-4

Speakers:
Kristina Roberts, Miller Thomson LLP (Calgary, AB)
Heather Keachie, Gardiner Roberts LLP (Toronto, ON)
Brian Milne, Norton Rose Fullbright (Calgary, AB)

9:10 am – 9:30 am

Donation of Private Corporation Shares

Meeting Rooms 1-4
 

The $500 million gift of private company shares to The Winnipeg Foundation has highlighted the potential for transformative gifts to be made by way of private company shares. This presentation will discuss the rules and issues to consider when contemplating these gifts.

Speaker:
Florence Carey, F I Carey Law Corporation (Winnipeg, MB)

9:30 am – 10:00 am

Examining the Fairness of the CRA's Audit Process for Charities

Meeting Rooms 1-4

Introduction:  Terry Carter, Carters LLP (Orangeville, ON)

On March 27, 2023, the Taxpayers' Ombudsperson released his report, Charity Begins with Fairness: More to Explore, detailing his Office's investigation into issues raised by certain Muslim-led charities about the fairness of the CRA's audit process. He will present the legal obstacles encountered during the examination as well as the report's findings and recommendations .

Speaker:
François Boileau, Taxpayers' Ombudsperson (Ottawa, ON)

10:00 am – 10:30 am

Legal Approaches to Remedying Bias (Part I)

Meeting Rooms 1-4

The Muslim Association of Canada (“MAC”) has launched a court application that alleges bias, islamophobia, and infringement of MAC’s Charter rights by CRA during an audit. Geoff Hall, counsel for MAC, will present the Charter arguments being advanced in this case.

Speaker:
Geoff Hall, McCarthy TĂ©trault LLP (Toronto, ON)

10:30 am – 11:00 am

Refreshment Break

Sponsor
Carters Professional Corporation
Meeting Foyer

11:00 am – 12:00 pm

Legal Approaches to Remedying Bias (Part II)

Sponsor
Miller Thomson LLP

Meeting Rooms 1-4

This presentation will address the following topics: (1) the limits of the common law related to charity and bias, specifically advancement of religion and the principle of public benefit; and (2) administrative law remedies that are available to deal with bias. The presentation will conclude with a panel discussion moderated by Terry Carter.

Speakers:
Anver Emon, University of Toronto Faculty of Law (Toronto, ON)
Molly Luu, Miller Thomson LLP (Toronto, ON)

12:00 pm – 12:30 pm

Panel Discussion - Legal Approaches to Remedying Bias

Meeting Rooms 1-4

Moderator:
Terry Carter, Carters LLP (Orangeville, ON)

12:30 pm – 1:00 pm

Luncheon

Meeting Rooms 1-4

1:00 pm – 1:30 pm

CRA Comes to Lunch

Meeting Rooms 1-4

An update on the work of the Charities Directorate and its ongoing initiatives.

Speaker:
Sharmila Khare, Director General, Canada Revenue Agency (Ottawa, ON)

1:30 pm – 1:45 pm

CBA Jane Burke-Robertson Award of Excellence in Charity and Not-For-Profit Law Presentation

Meeting Rooms 1-4

1:45 pm – 1:50 pm

CBA Charities and Not-for-Profit Law Student Essay Contest Presentation

Meeting Rooms 1-4

1:50 pm – 2:20 pm

Primer on Donor Advised Funds and Current Issues: Revisited

Meeting Rooms 1-4

This presentation will feature an update on donor advised funds, the new disbursement quota rules in the Income Tax Act (Canada), and proposed changes to T3010 reporting.

Speaker:
Jacqueline Demczur, Carters Professional Corporation (Orangeville, ON)

2:20 pm – 2:40 pm

Refreshment Break

Sponsor
Norton Rose Fullbright Canada LLP / S.E.N.C.R.L., s.r.l.

Meeting Foyer

2:40 pm – 3:10 pm

New Qualifying Disbursement Rules

Meeting Rooms 1-4

This presentation will discuss the new qualifying disbursement rules in the Income Tax Act (Canada), as well as CRA’s draft guidance on the new rules and public consultation process

Speaker:
Adam Aptowitzer, KPMG Law LLP (Ottawa, ON)

3:10 pm – 3:55 pm

Policy and Legislative Updates

Meeting Rooms 1-4

This presentation will feature updates on a variety of topics including the Federal budget 2023, the new trust reporting rules, and provincial corporate updates.

Speakers:
C. Yvonne Chenier, K.C., IntegralOrg (Calgary, AB)
Erin Bokshowan, MLT Aikins (Saskatoon, SK)
Adam Greco, BLG (Toronto, ON)
Reea Galeano, Gowlings LLP (Toronto, ON)

3:55 pm – 4:00 pm

Closing Remarks

Meeting Rooms 1-4

4:00 pm – 6:00 pm

Closing Reception

Trade Café