Profile
Kate Lazier’s practice focuses on the voluntary sector. As a partner in the charities and Not-For-Profit specialty group, Ms. Lazier provides both general counsel and specialized tax advice to Canadian and international charities and not-for-profits. Ms. Lazier’s practice addresses a broad range of services for charities from establishing and registering charities to assisting with corporate governance, overseas agreements, receipting gifts and the disbursement quota. In her practice she advises charities on pledge agreement, structuring gifts, fundraising and charitable gaming law. Acting for non-profits Ms. Lazier has established non-share capital corporations and provided opinions on non-profit status under the Income Tax Act.
She is co-editor of the Canadian Bar Association Charity Talk newsletter and past editor of the Miller Thomson’s Charities and Not-for-Profit Newsletter. She is also the Continuing Legal Education Liaison for the Charity and Not-For-Profit Section of the Ontario Bar Association. Ms. Lazier is co-chair of the National Symposium on Charity Law and the Charity and Not-For-Profit Section of the Ontario Institute.
In 2007, Ms. Lazier appeared in the Supreme Court of Canada on behalf of Imagine Canada in the matter of A.Y.S.A Amateur Youth Soccer Association v. Canada Revenue Agency. Ms. Lazier and her co-counsel represented Imagine Canada’s intervention in the A.Y.S.A case on a pro bono basis, in order to protect the charitable sector’s interest regarding the proper test to be applied in determining charitable purpose and the scope of activities the charity can undertake. The Supreme Court of Canada agreed with Imagine Canada’s arguments that charitable purpose is determine in accordance with the common law and that charitable organizations can use sport as a means of achieving their charitable purpose.
Education
- LL.B., Osgoode Hall Law School, York University, 2002
- B.A. (Hons), Peace and Conflict Studies, University of Toronto, 1999
Memberships
- Executive Member, Canadian Bar Association, Charities and Not-For-Profit Section
- Executive Member, Ontario Bar Association, Charity and Not-For-Profit Law Section
- Member, Canadian Association of Gift Planners
- Member, American Bar Association, Section of Taxation, Exempt Organizations Committee
- Member, Canadian Tax Foundation
- Member, AGO Next, Art Gallery of Ontario
Presentations
- July 20, 2011: “How to Register a Not-For-Profit Corporation in Canada Under the New Legislation” Advance Corporate Law Clerk Summit; The Canadian Institute
- June 13, 2011: “Update on Federal and Ontario Not-For-Profit Law Reform” The Six-Minute Business Lawyer 2011; The Law Society of Upper Canada
- June 7, 2011: “How to Transition to Under the Ontario Not-For-Profit Corporations Act” Canada and Ontario Not-For-Profit Law – How Will the Historical Changes Impact Not-For-Profit Corporations?; Ontario Bar Association
- May 17, 2011: “Statutory Reforms Affecting Not-For-Profit Clients” Business Law Summit; The Law Society of Upper Canada
- March 29, 2011: “Customizing Policies” Lunch ‘n Learn; Winning Kids Inc.
- December 7, 2010: “Corporation Act Changes (New Federal and Ontario Non-Profit Statues)” A Year in Review Miller Thomson LLP Client Seminar
- December 1, 2010: “Fundraising Tax Law Refresher” Association of Fundraising Professionals Congress in Toronto (with Robert Hayhoe)
- November 25, 2010: "Charities Update” Tips and Traps for Charities and Non Profits Miller Thomson LLP Client Seminar
- June 3 and 10, 2010: “Spotting Legal Issues for Charities: Increase Your Value as an Accountant or Board Member” Miller Thomson LLP Client Seminars
- June 2, 2010: “Duties of Directors: An Overview of the Rules of Engagement for Board Members” The Osborne Group and Miller Thomson LLP Client Seminar
- May 13, 2010: “Donor Disasters: Management and Avoidance” 17th Annual National Canadian Association of Gift Planners Conference (panel member)
- April 30, 2010: “Considerations Involved with the Return of a Gift” National Charity Law Symposium; Ontario Bar Association and Canadian Bar Association
- April 10, 2010: "Tax Effective Charitable Gifts" CIBC Client Educational Conference
- November 4, 2009: “Gifts of Securities from a Legal Perspective” Canadian Association of Gift Planners Toronto Roundtable Technical Session
- September 23, 2009: “Thriving Through CRA Audits” Canadian Council of Christian Charities Conference (with Robert Hayhoe)
- November 8, 2008: “CRA Update: Fundraising Guidelines, Funding Non-Qualified Donees, Policies on Charitable Activities, and New Gifts” Community Foundations Canada Conference (with Susan Manwaring)
- January 18, 2009: “Reputation and Mission Risk” McIninch Symposium on Risk Management
- May 7, 2008: “Charitable Gaming: How to Avoid a Criminal Record While Trying to Make A Buck” 2008 National Symposium on Charity Law; Ontario Bar Association and Canadian Bar Association
- April 3, 2008: “Endowments and the Disbursement Quota” Miller Thomson LLP Client Seminar
- February 28, 2008: “Analyzing the Risks and Benefits of Charitable Gaming” The Canadian Institute’s 3rd Annual Legal and Business Guide to Gaming in Canada
- October 16, 2007: “CRA Charity Audits and Penalties”, Lorman Education Services (with Robert Hayhoe)
- June 13, 2007: “Giving Abroad - Canadian Cross-Border Donations” Jewish Foundation of Greater Toronto Professional Advisors Seminar
Published Works
- Mentioned in Cristin Schmitz “No Charitable Status for Sports Group” 27:5 The Lawyers Weekly 1 dated October 19, 2007.
- Mentioned in "Tax Shelters - Can they be outlawed soon enough to save 2006 filers?" January 31, 2007 issue of Canadian Fundraiser & Philanthropy.
Publications
- 2013 National Charity Law Symposium, Charities and Not-for-Profit Newsletter, April 2013
- Ontario Not-for-Profit Corporations Act Delayed Until 2014, Charities and Not-for-Profit Newsletter, April 2013
- Ontario Not-for-Profit Corporations Act delayed until 2014, Charities and Not-for-Profit Newsletter, Special Alert! - April 8, 2013
- Federal Budget Review 2013, 2013
- Ontario Not-For-Profit Corporation Act, 2010 – An Overview of the Transition, Charities and Not-for-Profit Newsletter, January 2013
- Nova Scotia Introduces the Community Interest Company, Charities and Not-for-Profit Newsletter, December 2012
- Legislation to Extend the Deadline to Make Charitable Gifts, Charities and Not-for-Profit Newsletter, November 2012
- New Target Date for the Ontario Not-For-Profit Corporations Act, Charities and Not-for-Profit Newsletter, October 2012
- Replacing Donation Receipts, Charities and Not-for-Profit Newsletter, September 2012
- Ontario Lobbyist Registration Changes May Impact Non-Profits and Charities, Charities and Not-for-Profit Newsletter, August 2012
- Ontario Takes a Step Closer to Implementing the ONCA, Charities and Not-for-Profit Newsletter, July 2012
- Court Upholds Diocese’s Control of Property, Charities and Not-for-Profit Newsletter, June 2012
- Transition Under the Ontario Not-For-Profit Corporations Act, 2010, Charities and Not-for-Profit Newsletter, April 2012
- Canada Not-For-Profit Corporations Act – Planning Continuance, Charities and Not-for-Profit Newsletter, January 2012
- Gifts in Kind, Charities and Not-for-Profit Newsletter, December 2011
- Charities, Politics and Lobbying, Charities and Not-for-Profit Newsletter, November 2011
- Gifts of Cultural Property, Charities and Not-for-Profit Newsletter, October 2011
- Extension of Charity Receipting Rules to Other Qualified Donees, Charities and Not-for-Profit Newsletter, September 2011
- Extension of the Charitable Gift Tax Regime to Municipalities: Receipting, Municipal Services Newsletter, September 2011
- Ontario Government Website on the New Corporate Act, Charities and Not-for-Profit Newsletter, August 2011
- Public Information on Charities, Charities and Not-for-Profit Newsletter, July 2011
- CRA Releases Guidance on Use of Intermediaries Within Canada, Charities and Not-for-Profit Newsletter, June 2011
- Considerations Involved in the Return of a Charitable Gift, CCCC Bulletin, 2011
- 2011 Federal Budget: Provisions Regarding Charities and Other Qualified Donees, Charity Talk, Canadian Bar Association, 2011
- Special Act Corporations Under the Canada Not-for-Profit Corporations Act, Charity Talk, Canadian Bar Association, 2011
- Tax Consequences of Returning Gifts, Charities and Not-for-Profit Newsletter, March 2011
- Non-Qualifying Security Anti-Avoidance Rules, Charities and Not-for-Profit Newsletter, March 2011
- Special Act Corporations Under the Canada Not-for-Profit Corporations Act, Charities and Not-for-Profit Newsletter, February 2011
- Canada Not-for-Profit Corporations Act Expected in Spring, Charities and Not-for-Profit Newsletter, January 2011
- In Memoriam: John M. Hodgson, Q.C., Charity Talk, Canadian Bar Association, 2011
- Is the Provision of Fertility Charitable?, Charities and Not-for-Profit Newsletter, December 2010
- First Excess Business Holdings Penalty, Charities and Not-for-Profit Newsletter, November 2010
- Director Indemnification for Unsuccessful Membership Dispute, Charities and Not-for-Profit Newsletter, October 2010
- Ontario's Not-for-Profit Corporations Act, 2010 - An Update, Charities and Not-for-Profit Newsletter, September 2010
- Ignorance of Receipting Rules is No Excuse, Canadian Not-For-Profit News, 2010
- Ignorance of Receipting Rules Is No Excuse, Charities and Not-for-Profit Newsletter, August 2010
- A Uniform Informal Public Appeals Act, Charities and Not-for-Profit Newsletter, July 2010
- New CRA Guidance on Upholding Human Rights and Charitable Registration, Charities and Not-for-Profit Newsletter, July 2010
- CRA Update, Charities and Not-for-Profit Newsletter, May 2010
- Membership Rights Under the New Not-for-Profit Corporations Act, Business Law in Canada: Recent Developments, Spring 2010
- Compensation Cap for Charity Employees, Charities and Not-for-Profit Newsletter, April 2010
- National Charity Law Symposium, Charities and Not-for-Profit Newsletter, March 2010
- CRA Wins Appeal to Increase Tax Evasion Sentence, Charities and Not-for-Profit Newsletter, March 2010
- Supporting Foreign Universities, Charities and Not-for-Profit Newsletter, February 2010
- Ontario Proposing Significant Regulatory Relief for Charities in Province, Canadian Not-For-Profit News, 2010
- Ontario’s Good Governance Act Includes Positive Changes for Charities, Charity Talk, Canadian Bar Association, 2010
- Membership Rights Under the Canada Not-For-Profit Corporations Act, Charities and Not-for-Profit Newsletter, January 2010
- Good Government Act heralds positive changes for charities, The Lawyers Weekly Vol. 29 No. 29 Dec 4,2009, 2009
- Ontario Government Releases Good Government Bill That Includes Positive Changes for Charities”, Charitable Thoughts, Ontario Bar Association, 2009
- Ontario Government Passes Good Government Act That Includes Positive Changes for Charities, Charities and Not-for-Profit Newsletter, December 2009
- Benefits and Disadvantages of Incorporating an Unincorporated Association, Charities and Not-for-Profit Newsletter, November 2009
- Charitable Gaming and the Competition Act, Charities and Not-for-Profit Newsletter, September 2009
- Canada Not-For-Profit Corporation Act - Enacted but Not Yet in Force, Charities and Not-for-Profit Newsletter, July 2009
- Business Activities of Charities and Non-Profits, Charities and Not-for-Profit Newsletter, June 2009
- CRA's Guidance on the Protection of Human Rights, Charities and Not-for-Profit Newsletter, May 2009
- Business Activities of Charities and Non-Profits, Business Law in Canada: Recent Developments, Spring/Summer 2009
- International Donations, Supporting International Charitable Activities, 2009 Canadian Donor’s Guide to Fundraising Organizations in Canada, 2009
- Notice to Charitable Organizations Regarding 2009 Disbursement Quota, Charity Talk, Canadian Bar Association, 2009
- Notice To Charitable Organizations Regarding 2009 Disbursement Quota, Charities and Not-for-Profit Newsletter, December 2008
- Gifts Between Charities, Charities and Not-for-Profit Newsletter, November 2008
- Modernizing the Federal Non-Share Capital Corporation Legislation: Bill C-62, Charities and Not-for-Profit Newsletter, August 2008
- Gifts Between Charities, Canadian Not-For-Profit News, 2008
- Proposed Tax Law Changes, Charities and Not-for-Profit Newsletter, July 2008
- Combating Fraudulent Charitable Receipts, Charities and Not-for-Profit Newsletter, June 2008
- Charities and Non-Profits Must File Returns, Charities and Not-for-Profit Newsletter, April 2008
- Eliminate Looming Capital Gains Tax by Donating Shares to Charity, Business Law in Canada: Recent Developments, Spring 2008
- Charities Involved with Tax Shelters Face Revocation, Charities and Not-for-Profit Newsletter, March 2008
- CRA on Research as a Charitable Activity, Charities and Not-for-Profit Newsletter, February 2008
- Capital Gain Tax Relief to Encourage Charitable Donations, 15:3 Novus Telum, Ontario Bar Association, Young lawyer’s Division, 2008
- Sport as a Charitable Purpose, HNW Journal, 2008
- Tax Court Denies Application for Postponement of Suspension in International Chairty Association Network (ICAN) v. HMR, 11:2 Charitable Thoughts, Ontario Bar Association, Charity and Not-For-Profit Section, 2008
- Permanent Establishment and the Challenges of Electronic Commerce, Taxation & Valuation of Technology, Theory, Practice and the Law (Toronto: Irvin Law), 2008
- Principles for Good Governance, Charities and Not-for-Profit Newsletter, January 2008
- Charitable Building Projects Outside Canada, Charities and Not-for-Profit Newsletter, December 2007
- Charities Must Maintain Control of Activities Undertaken Abroad, The Lawyers Weekly, 2007
- New Ontario Private Career Colleges Act May Catch Non-Profit Organizations, Charities and Not-for-Profit Newsletter, November 2007
- Success in the Supreme Court of Canada for Imagine Canada, Charities and Not-for-Profit Newsletter, October 2007
- An Introduction to Charities Law the General Practitioner, CBA Canadian Legal Conference & Expo, 2007
- Charitable Gaming, Charities and Not-for-Profit Newsletter, August 2007
- Save the Environment and Taxes by Donating Ecologically Sensitive Property, Charities and Not-for-Profit Newsletter, July 2007
- Update from the Charities Directorate, Charitable Thoughts Vol. 10, No. 4, 2007
- Other Items of Note for the Charitable Sector, Charities and Not-for-Profit Newsletter, March 20, 2007 - Federal Budget Issue
- Save the Environment and Taxes by Donating of Ecologically Sensitive Property, EnviroNotes!, February 2007
- Charitable Gaming, 11:1 Charitable Thoughts, Ontario Bar Association, Charity and Not-For-Profit Section, 2007
- Charities in the Federal 2007 Budget, 10:3 Charitable Thoughts, Ontario Bar Association, Charity and Not-For-Profit Section, 2007
- The Promotion of Sport As A Charitable Purpose; A Discussion of the Evolution of Sport and Charity Law, 12:11 Gift Planning in Canada, 2007
- No Charitable Deduction for Tax Shelter Donation, Charities and Not-for-Profit Newsletter, January 2007
- CRA on Valuation Date for Bequests, Charities and Not-for-Profit Newsletter, December 2006
- Charities Update 2006, Canadian Tax Foundation's 58th Tax Conference, 2006, 2006
Industry Expertise
Key Practice Expertise
Areas of Focus
- Non-Share Governance
- Charity Tax Advice
- CRA Audits
Year of Call
- Ontario Bar, 2003