The Philanthropist is a quarterly journal that publishes articles and information of interest and assistance to the management and directors of Canadian foundations and charities and their legal and financial advisors. It also provides a forum for discussion and informed debate of controversial issues arising in the philanthropic sector. The journal is published by the Agora Foundation with the assistance of the Charity and Not-for-Profit Law Section of the Ontario Bar Association, and the Canadian Centre for Philanthropy.

This brochure provides information on various subjects, including registration for the GST and the QST, taxable and exempt sales, input tax credits (ITCs), input tax refunds (ITRs), and other refunds and rebates to which a non-profit organization may be entitled.

This guide will help nonprofits increase their knowledge of the laws in Atlantic Canada that relate to running an organization. It will help you: choose the right organizational structure for your group; avoid fines; and avoid liability charges. It will help your group research important legal issues from developing a constitution to properly preparing tax information. The authors have tried to use plain language wherever possible although they could not avoid the use of legal terms entirely.

This CRA publication is a companion to T2050 Application to Register a Charity Under the Income Tax Act. You should read it carefully before you apply for registration as a charity. The first section of this publication explains whether or not an organization should apply for registration, and outlines the principal factors we consider in evaluating an application. The second section contains step-by-step instructions that explain in detail how to complete the application.