Affordable housing and the relief of poverty: The CRA updates its guidance
On October 23, 2024, the Canada Revenue Agency (the “CRA”) updated its administrative guidance on the relief of poverty and charitable registration (Document CG-029) (the “Guidance”). The updated Guidance includes new guidance for charities seeking to relieve poverty through affordable […]
Cardinal rules of donation receipts
One of the primary advantages of an organization becoming a registered charity is being able to issue official donation receipts. A registered charity can issue an official donation receipt for tax purposes to its donors, who can use the donation […]
Governance issues involving contractors and employees
A recent Alberta case highlights the governance issues boards can find themselves facing when overseeing their employees and contractors, and the tricky distinction between independent contractors and employees. In Gerling v. Camrose Regional Exhibition & Agricultural Society, 2022 ABCA 210, […]
Sarah Fitzpatrick authors article on development of hybrid organizations in Canada
The Philanthropist, "Hybrid organizations: The Canadian landscape"
The article considers the question of whether an organization should be able to have social impact while generating profit. The voluntary sector would benefit from a comprehensive analysis of how charities and non-profit organizations can carry out revenue-generating activities through […]
What is a charitable purpose? Jim Crerar Charitable Trust (Re)
What is “charity” in a legal sense has developed through judge-made common law. The definition is an important one as organizations that are registered charities must be constituted and operated exclusively for charitable purposes. It is also important for charitable […]
Extension for BC Land Owner Transparency Act
We recently published a newsletter article on the British Columbia (“BC”) Land Owner Transparency Act (“LOTA”) which described how pre-existing owners of an interest in land need to file transparency reports with the Land Owner Transparency Registry. On November 2, […]
Advisory committee on charitable sector: Report 1
On January 29, 2021, the Advisory Committee on the Charitable Sector issued its first report to the Honourable Diane Lebouthillier, Minister of National Revenue and Bob Hamilton, Commissioner of the Canada Revenue Agency. Established in 2019, the Advisory Committee is […]
News Alert: BC government announces Parliamentary Secretary of Community Development and Non-Profits
On Thursday, November 26, 2020, the new B.C. government announced its cabinet members and parliamentary secretaries. This included the appointment of Niki Sharma as the Parliamentary Secretary – Community Development and Non-Profits. This is the first time charities and non-profit […]
BC introduces benefit companies
On June 30, 2020, British Columbia became the first Canadian jurisdiction to permit corporations to incorporate as benefit companies. The concept of benefit companies or benefit corporations originated in the U.S. A benefit company is a for-profit corporation with a […]
Gifts of life insurance
Gifts of life insurance have long been one of the recognized ways in which donors can make gifts to charities. Recent communications from the BC Financial Services Authority (“BCFSA”) brought into question the validity of these types of gifts. Much […]
