Reading Time: 4 minutes 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
Reading Time: 4 minutes 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 […]
Judging Guidance
Reading Time: 4 minutes It is trite law that guidance about registered charities issued by the Canada Revenue Agency (CRA), through its Charities Directorate, does not have the force of legislation or regulations. Courts can reject or ignore it when determining the permissibility or impermissibility of an organization’s conduct and the consequences flowing from that conduct. The Income Tax […]
School’s In: Students, Social Participation, Charities, and Law
Reading Time: 5 minutes Download this lesson plan as a PDF worksheet. To the Teachers Many current programs of studies require students to develop skills that enable them to become involved collaboratively in social action for the benefit of their communities and the world. This edition of School’s In examines non-profit and charitable organizations. In particular, how can the work of […]
Volunteering for Trouble
Reading Time: 7 minutes You have volunteered to give something back to your community. You have been appointed to the board of your favourite charity and you feel rightly proud that you are making a contribution of your time and support to a worthy organization. You attend your first board meeting but to your surprise, the first item on […]
