Peter Broder, Author at LawNow Magazine - Page 2 of 8

Limits on Recourse for Donors Once a Gift is Made

It is an under-appreciated nuance of Canadian charity law that s. 92(7) of our Constitution actually gives the provinces the bulk of regulatory authority over charities. Provincial governments often don’t exercise their jurisdiction in this area, so the federal government’s Canada Revenue Agency (CRA) – which grants tax privileges to charitable groups – has become […]

Authors:

Peter Broder
Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.
 

Back to the Future on Registered Charities and Political Activities

Regulation of registered charities’ “political activities” has long been a bugbear of both the sector and governments.  My last column dealt with an Ontario Superior Court decision that ruled parts of the current Income Tax Act (ITA) provisions governing charities’ political activities unconstitutional as in violation of the Canadian Charter of Rights and Freedoms.  Much […]

Authors:

Peter Broder
Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.
 

Registered Charities and the Charter

Over the past twenty-five years or so, commentators have lamented the sometimes inordinate influence of tax policy considerations in the administration and adjudication of the federal registered charities regime. There is no doubt fiscal implications ought to be taken into account in structuring the legislative regime to ensure timely and appropriate use of the preferentially-treated […]

Authors:

Peter Broder
Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.
 

‘A charity is a charity is a charity’ – The Common Law and Income Tax Act Charity Regulation

As I write this column, a major government report on a Canadian social innovation and social finance strategy is pending.  Earlier this year, the federal Budget contemplated exploration of preferential tax treatment for certain types of journalism. In each of these fields, it has been suggested that means be found to give groups access to […]

Authors:

Peter Broder
Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.
 

Sexual and Other Harassment and Fiduciary Duty

Fiduciary duty is a common law concept.  Essentially it requires directors of corporations, and like officials of certain other types of entities, to act in the best interest of their organization.  It also obliges them to act with care and loyalty.  The notion of fiduciary duty, or aspects of it are sometimes reflected or entrenched […]

Authors:

Peter Broder
Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.
 


A Publication of CPLEA