U.K. Supreme Court highlights the importance of careful drafting October 01, 2014 Troy McEachren Troy McEachren examines the recent decision in Lloyds TSB Foundation for Scotland v. Lloyds Banking Group PLC, which he says highlights the importance of careful drafting of charitable donation agreements.
CASL update for charities and other not-for-profits April 01, 2014 Carol Anne O’Brien Canada’s new anti-spam legislation will come into force on July 1, 2014 – are you and your clients prepared for it? Carol Anne O’Brien looks at what the legislation means for charities and other not-for-profit organizations.
New testamentary charitable giving regime introduced in 2014 budget April 01, 2014 Elena Hoffstein and Laura West The 2014 federal budget contained some nuggets for the people who’ve long desired simplified rules governing testamentary charitable giving.
CRA guidance on charities that provide housing April 01, 2014 Theresa L. M. Man Theresa L.M. Man takes us through a new guidance released in February by the Canada Revenue Agency that deals with charities that provide housing to their beneficiaries, which updates and replaces the previous guidance, released in 2003.
Charitable purpose trusts and British Columbia’s Charitable Purposes Preservation Act: TLC The Land Conservancy case April 01, 2014 Margaret H. Mason Re TLC The Land Conservancy of British Columbia provided the first test for BC’s Charitable Purposes Preservation Act – the only provincial legislation of its kind in Canada.
Update on review of non-profit organizations April 01, 2014 Peter Broder and Susan Manwaring A review of the CRA’s Report on its Non-Profit Organization Risk Identification Project, undertaken due to concern that non-profit organizations were not complying with Income Tax Act rules regarding permissible activities, and more.
Playing by the rules: Political activities fair game for charities September 14, 2012 Terrance S. Carter and Karen J. Cooper With the recent spotlight by the federal government on foreign funding of political activities by Canadian charities in the 2012 Budget, registered charities may be reluctant to become or stay involved in political activities. While Bill C-38