Board members must be careful about conflicts of interest and conflicts of loyalties.
Resources - Registered Charities
This LawNow magazine article discusses the release of updated and more flexible guidance on charities’ foreign activities in July by the Canada Revenue Agency. It is available at: www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/ cgd/tsd-cnd-eng.html. The new guidance features a wealth of concrete examples, a helpful listing of “measures of control,”and identifies a threshold under which a charity will not be expected to incur the expense and administrative burden of a written agreement before it contributes resources to an initiative.
Charities provisions in the 2012 federal Budget generated more attention than any measures relating to the sector have in a very long time. The government announced that it was tightening rules around charities’ political activities. The focus of the new requirements was mostly on enhanced reporting; however, embedded in the announcement was a crucial substantive change.
A thoughtful look at salaries, compensation, and retirement benefits of employees of registered charities. LawNow Volume 34, Issue 3 (January/February 2010)
This article discusses CRA's recently published guidance for registered charities on using an intermediary to carry out a charity's activities in Canada. The guidance discusses several avenues for working with non-charities to advance and organization's purposes.
The recent controversy over exclusion of the group Right to Play from the Vancouver Winter Olympics sheds light on a little discussed – or understood – corner of charity law. This article discuss the issues involved in this controversy. LawNow Volume 33, Issue 3 (January/February 2009) (keywords: sponsorship)
Article discusses latest proposals brought forward by Imagine Canada and others to enhance the tax treatment of charitable donations in hopes that they will be included in the spring 2010 federal budget. LawNow Volume 34, Issue 4 (March / April 2010)
In this LawNow column, we review the notion of fiscal agent as it has developed in United States and comment on its application and misapplication in this country.
Think your workforce is made of of independent contractors and not employees? The Employment Insurance Act and the Canada Pension Plan provides for some adverse consequences if you are wrong.