Amanda J. Stacey

Associée | Vancouver, Toronto

604.643.1215

Portrait de Amanda J.  Stacey
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Changements à l’impôt minimum de remplacement dans le budget de 2023 : attention aux dons de titres cotés en bourse

Les clients bien nantis qui prévoient faire don de titres cotés en bourse (ex. : actions de sociétés, FNB, parts de fonds communs de placement) à des organismes de bienfaisance doivent prendre garde aux changements fiscaux peu avantageux proposés dans le […]

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Donations of time and money do not create a trust: A look at Mee et al. v. Y.M.C.A.

A recent decision of the Ontario Superior Court of Justice was unequivocal in its refusal to recognize a trust in certain recreational lands owned by the YMCA. The court did not mince its words. It said to find otherwise would […]

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Trustees, failure to act &amp personal liability – a reminder of what it means to be a fiduciary

The recent decision of the Ontario Court of Appeal in Penman v. Penman (119 O.R. (3d) 128) serves as a good reminder to trustees of their duties and responsibilities when acting as trustee and the consequences of failing to act […]

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Analyse du budget fédéral

Analyse du budget fédéral

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CRA Releases Guidance on Charitable Trust Requirements

On August 15, 2011, the CRA released Guidance CG-009 concerning the requirements of a charitable trust.  Registered charities (charitable organizations, public and private foundations) can be established as corporations, unincorporated associations and charitable trusts. While a trust can be used […]

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Refusing Membership

The recent decision of the Ontario Superior Court of Justice in Re London Humane Society serves as a useful reminder to charities, not-for-profits, and their directors about the rules and considerations applicable to a decision to change membership policies and […]

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