| A Short History of Charities Law |
The complicated web of charities law dates back to the reign of Henry VIII and combines many different strands of law. LawNow Volume 33, Issue 4 (March/April 2009)
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| Bigger, Faster, Stronger Tax Credits? Think Again! |
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 (... |
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| Charities in Business: What are the limits? |
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... |
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| Charity Central: Helping Charities Cope |
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)
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| Charity Salaries in Perspective |
A thoughtful look at salaries, compensation, and retirement benefits of employees of registered charities. LawNow Volume 34, Issue 3 (January/February 2010) |
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| Conflicting Loyalties |
Board members must be careful about conflicts of interest and conflicts of loyalties. |
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| CRA Issues Welcome Guidance on Foreign Activities |
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... |
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| Employee or Independent Contractor? |
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. |
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| I'm a Fiscal Agent: Can I Borrow Your Charity Number? |
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. |
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| Regulatory Rules and Social Enterprise |
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... |
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