Profile
Robert Hayhoe’s practice focuses on the voluntary sector. He provides both general counsel and specialized tax advice to charities and not-for-profit organizations across Canada.
Robert advises clients on the tax law governing charitable registration and non-profit status. He is experienced in dealing with the complex law governing foreign expenditures and activities by Canadian charities and in establishing structures to permit foreign charities to work and fundraise in Canada. Robert coordinates teams of Miller Thomson lawyers providing advice on large projects such as national mergers.
Robert provides sophisticated advice on cutting edge charity law issues such as social enterprise structures or political activities.
Robert often represents charities and not-for-profit organizations faced with tax audits. He also represents charitable donors, as well as charities and their staff in Tax Court and Federal Court of Appeal matters involving tax compliance issues for charities and the tax treatment of charitable donations.
Robert writes and speaks frequently on tax and charities issues. Dozens of his articles have been published in periodicals such as: The Lawyers Weekly, Canadian Tax Journal, International Journal of Not-for-Profit Law, and The Philanthropist and he is a co-author of the Charities Taxation: Policy and Practice textbook.
Education
- LL.M., Taxation, Osgoode Hall Law School, York University, 2000
- In Depth Tax Course, Canadian Institute of Chartered Accountants, 2000
- LL.B., University of British Columbia, 1995
- B.A., Trinity College, University of Toronto, 1992
Professional Achievements
- Recognized since 2004 in Canadian Legal Lexpert® Directory as a leading Canadian Charities/Not-for-Profit Law practitioner
- Leading Practitioner, Best Lawyers in Canada, Trusts and Estates (Charities/Not-for-Profit) and Tax
- Recognized as a 2007 Rising Stars - Leading Lawyers Under 40
Directorships
- Executive Member, Canadian Bar Association, Charities & Not-for-Profit Section
Memberships
- Member, Ontario Bar Association, Taxation Section
- Member, American Bar Association, Section of Taxation, Exempt Organizations Committee
- Member, International Fiscal Association
- Member, Canadian Tax Foundation
- Member, Canadian Association of Gift Planners
- Member, International Society for Third-Sector Research
- Society of Trust and Estate Practitioners, TEP designation
- Advisory Council Member: International Centre for Not-for-Profit Law
Presentations
Seminars
- Budgets 2011 / 2012, in 10th National Symposium on Charity Law, Canadian Bar Association (Toronto), (May 2012)
- Border Patrol Around the World: Private and Public Benefit in Canadian Charity Law, in Border Patrol: Charitable Status Despite Inurement or Private Benefit? New York University Law School National Center on Philanthropy and the Law, 23rd Annual Conference (New York), (October 2011)
- Roundtable: Looking Ahead to the Biggest Legal Challenges, in The Intensive Short Course on Legal and Risk Management for Charities and NPOs Osgoode Hall Law School, York University (with T. Carter, E. Hofstein and D. Stevens) (Toronto), (October 2011)
- Quiz the Whiz, Canadian Council of Christian Charities Annual Conference (with Justice P. Boyle, D. Amy and A. Miedema) (Toronto), (September 2011)
- The New Canada Not-For-Profit Corporations Act ("CNCA"): Issues for Charities, Canadian Council of Christian Charities Annual Conference (with C. Goldfarb and B. Taylor) (Toronto), (September 2011)
- Foundations, Society of Trusts and Estates Planners Annual Conference (Toronto), (June 2011)
- 2011 Charities and Not-for-Profits Update, in 2011 Prairie Provinces Tax Conference, Canadian Tax Foundation (with Gail Black) (Edmonton), (May 2011)
- Legal Update in Endowments, Foundations and Charities, Macquarie Private Wealth (Toronto), (May 2011)
- Legal Update: Elimination of the 10-year rule: What are the implications for your organization? in 8th Annual Foundation, Endowment and Not For Profit Investment Summit, Strategy Institute (Toronto), (January 2011)
- Fundraising Tax Law Refresher, Association of Fundraising Professionals Congress 2010 (with Kate Lazier) (Toronto), (November 2010)
- Update on Tax Issues for Charities and Not-for-Profits, in 2010 Annual Tax Conference, Canadian Tax Foundation (with Amanda Stacey) (Vancouver), (November 2010)
- Overview of the Taxation of Non-Profit Organizations, Canadian Society of Club Managers (Toronto), (November 2010)
- Charities and Not-for-Profits: An Update, in 2010 Ontario Tax Conference, Canadian Tax Foundation (Toronto), (October 2010)
- A Practical Approach to Working with US Charities, Canadian Council of Christian Charities Annual Conference (Winnipeg), (September 2010)
- Audits and Appeals, in Critical Issues for Non-Profit Organizations, Pacific Business and Law Institute (Vancouver), (September 2010)
- Canadian Cross Border Tax Issues, American Bar Association Tax Section Exempt Organizations Committee Fall Meeting, American Bar Association (Toronto), (September 2010)
- The Ins and Outs of Audits and Appeals, in 8th National Symposium on Charity Law, Canadian Bar Association (Toronto), (April 2010)
- Gifts in Kind, Canadian Association of Gift Planners Toronto Roundtable (with Geoff Berry) (Toronto), (April 2010)
- CRA Charities Audits and Appeals, Thomson-Carswell webinar (Toronto), (March 2010)
- Response to "A Canadian Culture of Generosity: Renewing Canada's Social Architecture by Investing in the Civic Core and the "Third Sector"" by Ray Pennings, Cardus (Ottawa), (September 2009)
- A Proactive Approach to CRA Audits, Canadian Council of Christian Charities Annual Conference (with K. Lazier) (Toronto), (September 2009)
- Carrying on Activities Outside of Canada: CRA's Proposed Guidelines for Charities, OBA Charity and Not-for-Profit Law Section (Toronto), (September 2009)
- While You Were Away: Summer 2009 Developments (New Fundraising Guidelines for Charities, Foreign Activities Consultation and Recent Revocation Cases), OBA Taxation Law Section (Toronto), (September 2009)
- New CRA Guidelines on Canadian Charities Operating Internationally, in Charities and Not-for-Profit Conference, Continuing Legal Education Society of British Columbia (with M. Trepanier) (Vancouver), (February 2009)
- Canadian and US Ministries Working Together, Canadian Council of Christian Charities Annual Conference (with S.J. Lark) (Calgary), (September 2008)
- The New Excess Business Holding Rules for Private Foundations: Practical Considerations in Advising Clients, in 6th National Symposium on Charity Law, Canadian Bar Association (Toronto), (April 2008)
- Charities Update, Toronto Centre Canada Revenue Agency and Professionals Group Breakfast Seminar (with Gerry Hutcheon and Blaine Langdon) (Toronto), (November 2007)
- CRA Charity Audits and Penalties, Lorman Education Services (Toronto), (October 2007)
- Charity Audits and Intermediate Penalties, Lorman Education Services (Vancouver), (October 2007)
- Canadian Tax Rules (and Other Legal Problems) for Foreign Mission Organizations, IFMA General Meeting (Minneapolis), (September 2007)
- Gifts to Avoid, Canadian Council of Christian Charities Annual Conference (Toronto), (September 2007)
- Effective Use of External Counsel, Canadian Council of Christian Charities Annual Conference (with Brian Campbell) (Toronto), (September 2007)
- Foundations, Society of Trusts and Estates Planners Annual Conference (Toronto), (June 2007)
- Difficult Gifts: Advising When (or How) NOT to Give a Gift, Society of Trusts and Estates Planners, Montreal Branch (with Arthur Drache), (May 2007)
- Gifts of Residual Interests, Canadian Association of Gift Planners Annual Conference (with Linda Pearson) (Halifax), (April 2007)
- Difficult Gifts: Advising Your Clients When (or How) Not to Give That Gift, Society of Trusts and Estates Planners, Toronto Branch, (February 2007)
- Charities Update 2006, in 2006 Annual Tax Conference, Canadian Tax Foundation (Toronto), (November 2006)
- Tax Update, Association of Fundraising Professionals Congress 2006 (with Susan Manwaring) (Toronto), (November 2006)
- Advanced Governance Issues in Charities and Not-for-Profit Conference, Continuing Legal Education Society of British Columbia (Vancouver), (October 2006)
- Legal Issues, Christian Camping International / Canada (Orford, Quebec), (November 2006)
- CRA Charities Audits, Canadian Council of Christian Charities Annual Conference (with M. Loewen, D. Amy and Rheal Dorval) (Vancouver), (September 2006)
- Directed Gifts, Canadian Council of Christian Charities Annual Conference (with Heather Card)(Vancouver), (September 2006)
- Comparing the Ability of Canadian and American Charities to Operate and Fund Abroad – Tips on Foreign Activities by Canadian Charities, in 4th National Symposium on Charity Law, Canadian Bar Association (with P. Boyle, L. Woods and L. Mellon) (Toronto), (May 2006)
- Obtaining (and Keeping) Charitable Status for Nonprofits, Volunteer Lawyer Service / City of Toronto, Community Services Unit (Toronto), (April 2006)
- Recent Tax Changes Relating to Planned Giving, Canadian Association of Gift Planners Annual Conference (with Martin Rochwerg) (Calgary), (April 2006)
- Obtaining and Maintaining your Charitable Status: Interpreting Where the Minefields Are, Ontario Seniors Secretariat (Toronto), (March 2006)
- Gifts To Avoid, Canadian Association of Gift Planners (Toronto), (October 2005)
- Legal Risks for Service Providers, Accreditation Ontario annual conference (Toronto), (October 2005)
- Advancing Religion in the Public Square panel moderator, Canadian Council of Christian Charities / Christian Legal Fellowship Charities Day (Toronto), (September 2005)
- Implementing Agency Agreements, Canadian Council of Christian Charities Annual Conference (with Lisa Mellon) (Toronto), (September 2005)
- Joint Ministry Agreements, IFMA General Meeting (Minneapolis), (September 2005)
- Disbursement Quota Compliance, Ontario Bar Association Charities Section (Toronto), (September 2005)
- Permitted Advocacy and Prohibited Politics - Understanding the Distinction, 2005 Canadian Council for International Co-operation AGM (Ottawa), (May 2005)
- Obtaining and Maintaining your Charitable Status: Interpreting Where the Minefields Are in McIninch Symposium on Charities and the Law, McIninch Foundation (Toronto), (May 2005)
- Intermediate Sanctions: Lessons from the U.S. Experience, in 3rd National Symposium on Charity Law, Canadian Bar Association (with M.S. Owens) (Toronto), (May 2005)
- Establishing Laws and Regulations that Support Planned Giving in Other Countries - Charitable Remainder Trusts in Canada in International Symposium on Cross-Border Charitable Giving, National Conference on Planned Giving (New York), (May 2005)
- Legal Issues Surrounding New Vehicles – a gift planning refresher, Canadian Association of Gift Planners Annual Conference (Québec), (April 2005)
- Advocating for Legal and Financial Integrity, in Advocating with Hope as Christians, Canadian Council of Christian Charities Relief and Development Group (Toronto), (October 2004)
- Charities Update: 2004 Budget Proposals, in 2004 Ontario Tax Conference, Canadian Tax Foundation (Toronto), (October 2004)
- CRA: Intermediate Sanctions and Compliance, Canadian Council of Christian Charities Annual Conference (Winnipeg), (September 2004)
- Canadian and U.S. Ministry Relationships, Christian Management Association Annual Conference (with S.J. Lark) (Dallas, Texas), (April 2004)
- Operating Outside of Canada: What’s New, What’s Right and What’s Wrong, in 2nd National Symposium on Charity Law “What’s New and What’s Coming,” Canadian Bar Association (Toronto), (April 2004)
- Fundraising Across the 49th Parallel, Canadian Association of Gift Planners Annual Conference (Toronto), (April 2004)
- Planned Giving for High Net Worth Individuals and Owner-Managers, BDO Dunwoody LLP National Tax Conference (Toronto), (January 2004)
- Cross Border Charities Issues, Canadian Council of Christian Charities Annual Conference (Toronto), (September 2003)
- Canadian and US Ministry Relationships, IFMA Administration Conference (with S.J. Lark) (Orlando), (May 2003)
- Tax Issues and the CCRA in Charities & Not-for-Profit Lawyer: A Pot Pourri, Ontario Bar Association (Toronto), (October 2002)
- Creating and Managing Charities, Non-profits and Foundations (with R. Kuhn) in Charities, Continuing Legal Education Society of British Columbia (Vancouver), (October 2002)
- Dealing with CCRA in Charities, Continuing Legal Education Society of British Columbia (Vancouver), (October 2002)
- Current Tax and Legal Developments, and “Introduction to Charity Law 101,” Canadian Council of Christian Charities Annual Conference (Calgary), (September 2002)
- EHT Audits, Institute for Healthcare Financial Managers conference of the Ontario Hospital Association (with C. Tso) (Toronto), (September 2002)
- Canadian Cross-Border Fundraising, Canadian Association of Gift Planners (with S.M. Manwaring) (Toronto), (October 2001)
- How to Survive a CCRA Charities Audit, Canadian Council of Christian Charities Annual Conference (Toronto), (September 2001)
- An Introduction to the Taxation of Non-Profit Organizations, in The ABC’s of NPO’s: Getting Oriented in the World of “Not-For-Profit,” Canadian Bar Association – Ontario (Toronto), (May 2001)
- Introduction to Gift Planning, Canadian Bar Association – Ontario Volunteer Lawyer Program (with J. Sweatman and L. Pearson) (Toronto), (April 2001)
- How to Survive a CCRA Charity Audit, Canadian Council of Christian Charities Annual Conference (Vancouver), (September 2000)
- Income Tax Objections and Appeals, Certified General Accountants Association of Ontario (London), (September 2000)
- Business Law - Tax, Law Society of Upper Canada Bar Admission Course (Toronto), (December 1999)
Academic Lectures
- Audits, Sanctions and Appeals, in CML 4104 Studies in Public Law: Introduction to the Law of Charities and Non-Profit Organizations, University of Ottawa Law School course (with P. Picard and K. Cooper) (Ottawa), (November 2009)
- Audits, Sanctions and Appeals, in CML 4104 Studies in Public Law: Introduction to the Law of Charities and Non-Profit Organizations, University of Ottawa Law School course (with G. Landry and K. Cooper) (Ottawa), (November 2008)
- Canadian Tax Treatment of the Voluntary Sector, in Landscape of Mexican Civil Society, Instituto Tecnológico y de Estudios Superiores de Monterrey, Campus Ciudad de México (with Prof. A. Hernández Baqueiro) (Mexico), (Winter 2008)
- Audits, Sanctions and Appeals, in CML 4104 Studies in Public Law: Introduction to the Law of Charities and Non-Profit Organizations, University of Ottawa Law School course (with G. Landry and K. Cooper) (Ottawa), (November 2007)
- International Philanthropy, in MPA 880 Operational, Policy and Legal Issues in the Third Sector, Queens University School of Policy Studies MPA course (with A. Drache) (Kingston), (May 2007)
- International Philanthropy, in MPA 880 Operational, Policy and Legal Issues in the Third Sector, Queens University School of Policy Studies MPA course (with A. Drache) (Kingston)., (May 2005)
- Business Law, Canadian School of Management MBA course (with S. Georgas) (Toronto), (Winter 1999)
Publications
- CRA Releases New Resources on Political Activities, Charities and Not-for-Profit Newsletter, April 2013
- Federal Budget Review 2013, 2013
- Charities Taxation, Policy and Practice, (Toronto: Thomson-Carswell, 2007-present looseleaf), 2012
- Ontario Court Confirms Costs Consequences of Litigation Positions, Charities and Not-for-Profit Newsletter, April 2012
- US Non-Profits Funding Advocacy in Canada, Charities and Not-for-Profit Newsletter, February 2012
- Turf Tussle Erupts in Charity Over Fiduciary Duty*, Charities and Not-for-Profit Newsletter, December 2011
- Bad Behaviour, STEP Journal, London, UK, 2011
- The English Approach to Payments Made to a Foreign Charity - A Cause for Jealousy?, Charities and Not-for-Profit Newsletter, October 2011
- Federal Court of Appeal Denies Registration to News Organization, Charities and Not-for-Profit Newsletter, July 2011
- 2011 Federal Budget: Provisions Regarding Charities and Other Qualified Donees, Charity Talk, Canadian Bar Association, 2011
- Budget 2011 – Update, Charities and Not-for-Profit Newsletter, April 2011
- Impact of Budget 2011, Charities and Not-for-Profit Newsletter, March 2011
- Budget Gives Charity Governance Control to CRA, Charities and Not-for-Profit Newsletter, March 2011
- Tax Court Charitable Jurisdiction Not In Budget, Charities and Not-for-Profit Newsletter, March 2011
- When Should Charities Indemnify Directors?, Charities and Not-for-Profit Newsletter, January 2011
- Breaking Down the Borders — Operating Charitable or Tax Exempt Organizations Across the Canada/US Border, The 2011 Lexpert®/American Lawyer Guide to the Leading 500 Lawyers in Canada, 2010
- New Charity Tax Specific Graduate Degree, Tax Notes, October 5, 2010
- New Charity Specific Graduate Degree, Charities and Not-for-Profit Newsletter, August 2010
- New CRA Guidance on Foreign Activities, Charities and Not-for-Profit Newsletter, July 2010
- Clergy Residence Deduction for Disabled Clergy, Charities and Not-for-Profit Newsletter, May 2010
- Expedited CRA Charitable Registration, Charities and Not-for-Profit Newsletter, April 2010
- National Charity Law Symposium, Charities and Not-for-Profit Newsletter, March 2010
- A Sketch of the Income Tax Treatment of Endowments, The Philanthropist, 2010
- Canadian Government to Match Haiti Gifts, Charities and Not-for-Profit Newsletter, January 2010
- Federal Corporate Statute - A Problem for International Charities?, Charities and Not-for-Profit Newsletter, October 2009
- Update on the Charitable Registration Process, Charities and Not-for-Profit Newsletter, September 2009
- CRA Publishes "Consultation on the Proposed Guidance in Activities Outside of Canada for Canadian Registered Charities", Charities and Not-for-Profit Newsletter, July 2009
- Participating in a Donation Tax Shelter Can Be Very Costly, Charities and Not-for-Profit Newsletter, June 2009
- CRA Publishes Helpful "Checklist for Charities on Avoiding Terrorist Abuse", Charities and Not-for-Profit Newsletter, April 2009
- CRA Charity Audit Crackdown, Charities and Not-for-Profit Newsletter, December 2008
- Charity Rules, Step Journal, 2008
- Football Canada RCAAA Status Revoked, Charities and Not-for-Profit Newsletter, September 2008
- The Tax Court of Canada: Charity Suspension Postponements Unavailable?, Canadian Tax Journal, 2008
- The Continuing Saga of Charitable Donation Tax Shelters in Canada, The Exempt Organization Tax Review, 2008
- CRA Policy Update - Volunteerism, Umbrella Organizations and Sport, Charities and Not-for-Profit Newsletter, June 2008
- Charity Tax Appeal Jurisdiction, Charities and Not-for-Profit Newsletter, May 2008
- Public Benefit and Canadian Public Hospitals, The Exempt Organization Tax Review, 2008
- Public Benefit and Canadian Public Hospitals, The Exempt Organization Tax Review, Vol. 59, No. 2, 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
- Federal Government Releases Draft Legislation Providing New Incentive for Corporate Donations of Medicine, Charities and Not-for-Profit Newsletter, November 2007
- CRA Releases New List of Qualifying Foreign Charities, Charities and Not-for-Profit Newsletter, October 2007
- Tax Court Implies Split-Receipting Possible to Amendments, Charitable Thoughts, Vol. 10, No. 4, 2007
- Tax Court Implies Split-Receipting Possible Prior to Amendments, Charities and Not-for-Profit Newsletter, May 2007
- Donations of Medicines for the Developing World, Charities and Not-for-Profit Newsletter, March 20, 2007 - Federal Budget Issue
- Quebec Changes Tax Treatment of Clergy, Charities and Not-for-Profit Newsletter, January 2007
- Charities Update 2006, Canadian Tax Foundation's 58th Tax Conference, 2006, 2006
- Department of Finance Releases Charity Tax Legislation, Charities and Not-for-Profit Newsletter, November 2006
- For Profit Philanthropy?, Charities and Not-for-Profit Newsletter, October 2006
- Charity Audit Crackdown, Tax Notes, Fall 2006
- For Profit Philanthropy?, Tax Notes, Fall 2006
- Tax Rules Prevent Charity Investments in Limited Partnerships, Charities and Not-for-Profit Newsletter, July 2006
- 2006 Federal Budget Changes For Charities, Charities and Not-for-Profit Newsletter, May 2006
- Federal Court of Appeal on Foreign Activities, Charities and Not-for-Profit Newsletter, April 2006
- CRA Now Accepts Gifts to U.S. Religious Schools, Charities and Not-for-Profit Newsletter, February 2006
- Canadian Taxation of Charities and Donations, (Toronto: Thomson-Carswell, 2004-2006 loose leaf), 2006
- Federal Court Reviews CRA Charity Audit Undertaking Letter, Charities and Not-for-Profit Newsletter, January 2006
- Federal legislation creates new diligence requirements for charities, The Lawyers Weekly, 2005
- Gifts by Canadians to U.S. Religious Schools, Charities and Not-for-Profit Newsletter, September 2005
- New Compliance Obligations For Charities Issuing Large Receipts, Charities and Not-for-Profit Newsletter, August 2005
- Civil Marriage Act Includes Protection For Religious Charities, Charities and Not-for-Profit Newsletter, July 2005
- New Charity Tax Regime, Charities and Not-for-Profit Newsletter, June 2005
- Major New Study Compares Canadian Voluntary Sector to The World, Charities and Not-for-Profit Newsletter, April 2005
- U.S. Governance Reform Proposals, Charities and Not-for-Profit Newsletter, February 2005
- New CRA Guide on Taxation of Charitable Donations, Charities and Not-for-Profit Newsletter, January 2005
- Changes Recommended for Charity Tax Administration¹, Tax Notes, Winter 2004
- Helpful New CRA Policy on Foreign Activities by Canadian Charities, Charities and Not-for-Profit Newsletter, December 2004
- The Private Giving Foundation Donor Advised Fund, Charities and Not-for-Profit Newsletter, October 2004
- Introduction to charity law, 2004
- Budget Legislation Released, Charities and Not-for-Profit Newsletter, September 2004
- Tax Court Rejects Retail Value for Charitable Donation of Art*, Tax Notes, Summer 2004
- Tax Court: Lawyer Participant in Charitable Donation Tax Shelter Escapes Penalties, Charities and Not-for-Profit Newsletter, May 2004
- Canadian / US ministry relationships, 2004
- Fundraising across the 49th parallel, 2004
- Highlights of the 2004 federal budget as it affects charities, The Lawyers Weekly, 2004
- The end of charitable donations tax shelters in Canada?, The Exempt Organization Tax Review, 2004
- CRA on Gifts in Kind of Software and Website Design, Charities and Not-for-Profit Newsletter, April 2004
- Budget Also Amends Revocation and Annulment of Registration Rules, Increases Information Disclosure, Charities and Not-for-Profit Newsletter, Federal Budget Special
- Tax Court Rejects Retail Value for Charitable Donation of Art, Charities and Not-for-Profit Newsletter, March 2004
- Planned Giving for high net worth individuals and owner-managers, 2004
- An introduction to the Canadian tax treatment of the third sector, International Journal of Not-for-Profit Law, 2004
- An updated introduction to the taxation of non-profit organizations, The Philanthropist, 2004
- CCRA shuts down charitable donation tax shelters, Lawyers Weekly, 2004
- Charities / not-for-profit law, Canadian Legal Lexpert Directory, 2004
- Operating outside of Canada: what's new, what's right and what's wrong, 2004
- CCRA audits V: some stumbling blocks which may get charities in trouble, Canadian Fundraiser, 2003
- Charitable Donation Tax Shelters Closed December 5, Charities and Not-for-Profit Newsletter, December 2003
- CCRA audits - IV: current issues: advocacy, foreign activities, terrorism, Canadian Fundraiser, 2003
- CCRA Audits III: how it works: cost of noncompliance may be de-registration, Canadian Fundraiser, 2003
- New CCRA Policies Released, Charities and Not-for-Profit Newsletter, November 2003
- CCRA audits - II: a charity's responsibilities, privileges, faced with an audit, Canadian Fundraiser, 2003
- CCRA audits - I: everything you ever wanted to know, but were afraid to ask, Canadian Fundraiser, 2003
- New CCRA Policy on Low-Income Housing Charities, Charities and Not-for-Profit Newsletter, October 2003
- Issuing Donation Receipts for Fundraising Events - Part 2, Communiqué for the Health Industry, September 24, 2003
- New CCRA social housing policy is more flexible, The Lawyers Weekly, 2003
- Issuing Donation Receipts for Fundraising Events - Part 1, Communiqué for the Health Industry, September 18, 2003
- Cross-border legal and tax issues for ministries, 2003
- Federal Report Issued Recommending Better Charity Regulation*, Charities and Not-for-Profit Newsletter, July 2003
- Federal report recommends changes to regulation of charities, The Lawyers Weekly, 2003
- Canadian / US Ministry relationships, 2003
- CCRA Policy on Volunteer Expenses, Charities and Not-for-Profit Newsletter, May 2003
- December tax changes for charities, The Bottom Line, 2003
- CCRA Policy - Names on Receipts, Charities and Not-for-Profit Newsletter, March 2003
- Draft technical Bill makes several changes regarding charities, The Lawyers Weekly, 2003
- Canadian cross border tax for charities, 2003
- Canada customs and revenue agency charities audits, The Philanthropist, 2003
- Current CCRA issues, Charitable Thoughts, 2003
- Planned giving provides benefits for charities and donors alike, 2003
- TCC rejects retail value for charitable art donation, The Lawyers Weekly, 2003
- CCRA Releases Policy Guidance, Charities and Not-for-Profit Newsletter, January 2003
- Federal Court of Appeal on Related Business, Charities and Not-for-Profit Newsletter, January 2003
- Tax Changes for Charities, Charities and Not-for-Profit Newsletter, January 2003
- Charities and Terrorism, Charities and Not-for-Profit Newsletter, September 2002
- Federal Court of Appeal on Canadian Charities Using Foreign Agents, Charities and Not-for-Profit Newsletter, September 2002
- New Proposals for Charities Regulation, Charities and Not-for-Profit Newsletter, September 2002
- Large Gifts Resulting in Private Foundation Status, Charities and Not-for-Profit Newsletter, April 2002
- New Clergy Residence Form, Charities and Not-for-Profit Newsletter, April 2002
- Withholding Tax on the Elvis Stojko Show, Tax Notes, Fall 2001
- 2001 Ontario Budget, Tax Notes, Summer 2001
- Gifts by Will, Charities and Not-for-Profit Newsletter, Summer 2001
- New Ontario Charities Accounting Act Regulations, Charities and Not-for-Profit Newsletter, Spring 2001
- Fundraising from Canada, (United Kingdom: Chapel & York, 2001), 2001
- Software Engineers - Are They Real Engineers?, Intellectual Property Newsletter, Winter 2000
- Ontario Budget Update - Tax Rate Reductions; New Provincial Individual Income Tax System, Tax Notes, Summer 2000
- Charities, Tax Notes, Spring 2000
Industry Expertise
Key Practice Expertise
Areas of Focus
- CRA Audits
- Religious Charities
- Foreign Charities
- Charity Mergers
Year of Call
- Ontario Bar, 1998
- British Columbia Bar, 2006
