Considerations for Canadian charities and non-profits in light of the U.S. election
I recently travelled to Orlando, Florida for the Spring Meeting of the American Bar Association’s Business Law Section. The meeting involved two days of discussions with other members of the Non-Profit Organizations Sub-Committee. One of the topics on the minds […]
2023 Federal Budget: Highlights for the Charitable and NPO Sector
On March 28, 2023, the Honourable Chrystia Freeland tabled a new federal budget (the “2023 Budget”). The 2023 Budget sets out the Government of Canada’s spending priorities for the years ahead. These priorities include making life more affordable, investing in […]
Charity lawyers strongly support Bill S-216
A group of 42 prominent charity lawyers have signed a second open letter (PDF) in order to voice their full support for the adoption of Bill S-216: Effective and Accountable Charities Act (the “Bill”). As of February 22, 2022, the […]
Canada Elections Act: What you can do without registering
In our last article, we discussed the registration requirements that may apply to charities and non-profits that carry on certain regulated activities, including election advertising, election surveys, and partisan activities (in the case of non-profits). For more information about the […]
Public messaging during an election period: You may need to register ASAP
Under the Canada Elections Act, there must be a general election on the third Monday of October in the fourth calendar year after the last general election. However, the Prime Minister may ask the Governor General to call an election […]
Charity lawyers publish open letter
A group of prominent lawyers have published an open letter urging the government to change the rules that govern how Canadian registered charities are permitted to work with third party organizations in Canada and around the world to further their […]
Revoking a charity’s registration: The standard of review
Canadian Tax Focus, Volume 10, Number 3, August 2020
In Ark Angel Foundation v. Canada (National Revenue) (2019 FCA 21), the minister’s decision to revoke the charitable status of the Ark Angel Foundation was upheld, apparently on the basis that the foundation had insufficient control and oversight over the use of […]
Ransomware attack on cloud-services provider affects charities and not-for-profits
A company that supplies cloud fundraising and accounting software to the charity and not-for-profit sector announced yesterday that it experienced a ransomware attack in May 2020. Blackbaud is the company behind such programs as Raiser’s Edge NXT, eTapestry, and The […]
Relief plan in the works for the “entertainment industry” and other funding for arts, culture, and sports organizations
On Friday, April 17, federal Heritage Minister Steven Guilbeault announced that the Government plans to give $500 million to the “entertainment industry”, which he defined as including arts, culture, and sports organizations. The Minister specifically mentioned “non-profits” as being possible […]
Summary of CRA Filing Requirements for Tax-Exempt Corporations
There are a number of persons besides Canadian registered charities and non-profit organizations that have special tax-exempt status under the federal Income Tax Act (Canada) (the “Act”). These persons are listed in a section of the Act called “miscellaneous exemptions.” […]
