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)
Resources - Registered Charities
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.
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.
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.
This article takes a look at "social enterprise" and not-for-profits in light of two recent rulings from the Canada Revenue Agency which suggest that non-profit organizations cannot intentionally generate surpluses and retain their Income Tax Act (ITA) non-profit status.
What kinds of business can a charity operate? Does the answer depend on the amount of money the operation makes? Is it an issue how the money is distributed? Or, is the answer related to the nature of the business — what is being done? Does it matter how the business is run? And anyway, why can’t charities do anything they want? These and similar questions increasingly preoccupy charities and their regulators. But why, in fact, are these questions at all? Explaining why these are questions and, in turn, answering them is a useful way to review the legal nature of charity and how our legal system regulates business-like operations. (keywords = related businesses, social enterprise_
These are challenging times for the volunteer boards of charities as they try to follow good governance practices in tough economic times. LawNow Volume 33, Issue 4 (March/April 2009)
Charity Central is an innovative new program funded by the Canada Revenue Agency. It places knowledge and tools in the hands of charities when they deal with taxation issues. LawNow Volume 33, Issue 4 (March/April 2009)
This edition of School's In examines non-profit and charitable organizations. In particular, how can the work of these organizations be analyzed to reflect curricular outcomes and provide a vehicle that enables students to become involved in local and global social action? LawNow Volume 33, Issue 4 (March/April 2009)