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 […]
‘A charity is a charity is a charity’ – The Common Law and Income Tax Act Charity Regulation
July 4, 2018 By Peter Broder
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 […]
Sexual and Other Harassment and Fiduciary Duty
May 4, 2018 By Peter Broder
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 […]
Senate Study Offers Opportunity for Fresh Look at Charity Issues
March 6, 2018 By Peter Broder
Canada, through the federal government and its provincial counterparts, offers preferential tax treatment to charities and certain other public benefit entities that is among the most generous of any country in the industrialized world. That advantageous treatment comes in the form of tax credits for individuals and tax deductions for corporations that make contributions to […]
Registered charity rights and privileges
December 14, 2017 By Peter Broder
Canadians recently marked the 35th anniversary of the Charter of Rights and Freedoms. Since it was enacted that document has profoundly altered the legal discourse – and the public’s perceptions – on many issues in Canadian law. Given this change, coupled with the centrality of free speech to the concept of fundamental rights, particularly the […]
