Here is my recent article Mergers and Amalgamations within the Canadian Non-Profit and Charity Sector
The Canadian legal and philanthropic publication The Philanthropist is now both online and FREE. You just need to register and will find some very good articles on different issues affecting charities and non-profits in Canada. You can reach the website at: http://www.thephilanthropist.ca/index.php/phil/index While you are at it you can check out my new article on Mergers and Amalgamations within the Canadian Non-Profit and Charity Sector.
The Supreme Court of Canada has dismissed an appeal with costs by the Choson Kallah Fund of Toronto to a Federal Court of Appeal decision which I had written on previously at:
http://www.globalphilanthropy.ca/index.php/blog/cra_revokes_choson_kallah_fund_of_toronto/ and http://www.globalphilanthropy.ca/index.php/blog/canada_revenue_agency_deregistering_record_number_of_questionable_canadian_/ and
http://www.globalphilanthropy.ca/index.php/blog/millennium_charitable_foundation_case_fca_not_impressed_with_charity_tax_sh/ This is an important victory for those who do not want the charity sector in Canada to be overrun by tax avoidance and evasion schemes. It also shows that with abusive charity tax schemes the Supreme Court is prepared to allow CRA to immediately revoke the charitable status rather than allowing them to keep their status while appealing all the way to the Supreme Court.
The CRA has just published a very helpful page entitled “Checklist for Charities on Avoiding Terrorist Abuse” and it can be found at:
http://www.cra-arc.gc.ca/chrts-gvng/chrts/chcklsts/vtb-eng.html
The Standing Committee on Industry, Science and Technology presented a report on the Bill C-4, An Act respecting not-for-profit corporations and certain other corporations and has suggested a number of amendments. Here is the report http://www2.parl.gc.ca/HousePublications/Publication.aspx?DocId=3821518&Language=E&Mode=1&Parl=40&Ses=2 Here is the slightly revised bill at:
http://www2.parl.gc.ca/HousePublications/Publication.aspx?DocId=3829002&Language=e&Mode=1
Here is a copy of a draft paper delivered by Terry de March, Director General of the Charities Directorate, at a conference in Australia. At some point in the future CRA may have a consultation on this topic and the document may or may not be similar to this draft. Here is the Draft Consulation on Proposed Guidance on Advancement of Religion as a Charitable Purpose from the Charities Directorate of the Canada Revenue Agency
In the recent Federal Court of Appeal case Universal Aide Society v Minister of National Revenue, 2009 FCA 107 (F.C.A. Apr 02, 2009), the court denied an injunction by the charity to prevent the CRA from publishing a Notice of Intent to Revoke the registration of the charity.
CRA has been busy updating their website at http://www.cra-arc.gc.ca/chrts-gvng/chrts/menu-eng.html If you are interested in rules and regulations for Canadian charities and have not visited the CRA website recently then I encourage you to do so.
The CRA has just published a very helpful page entitled “Checklist for Charities on Avoiding Terrorist Abuse” and it can be found at:
http://www.cra-arc.gc.ca/chrts-gvng/chrts/chcklsts/vtb-eng.html
I recently read a little book entitled Building Capacity Through Financial Management: A Practical Guide by John Cammack. It is published by Oxfam.
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If you require legal advice with respect to Canadian or Ontario non-profits or charities please contact Mark Blumberg at .(JavaScript must be enabled to view this email address) or at 416-361-1982 x237 www.canadiancharitylaw.ca