With a federal election slated for this October, there is little chance we will see any major changes to the Income Tax Act (ITA) rules governing registered charities in the coming weeks. Once the election is over, however, whichever party forms government could do worse than use the … [Read more...]
Ottawa situation highlights governance obligations in managing misconduct risks
News earlier this year of the mass resignation of the Board of the Ottawa Lions Club should come as no surprise to followers of recent developments in organizational governance. The resignations came in response to a report commissioned by Athletics Canada into the group’s handling of allegations of … [Read more...]
Alberta Election Legislation and Charities
After years of turmoil around the topic, the federal government moved recently to reform treatment of charities’ “public policy dialogue and development activities”. The reform was, at least in part, in response to the striking down as unconstitutional of certain provisions of the Income Tax Act … [Read more...]
Charities’ Political Activities Question Quieted, If Not Fully Resolved
The long tumult over registered charities' role in public policy debate appears on the cusp of being resolved, or at least being significantly quieted, in the wake of three recent developments. First, in December, the federal government enacted legislation to amend the Income Tax Act (ITA) in … [Read more...]
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 … [Read more...]
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 … [Read more...]
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 … [Read more...]
‘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 … [Read more...]
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 … [Read more...]
Senate Study Offers Opportunity for Fresh Look at Charity Issues
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 … [Read more...]
