|
|
|
Government of Canada Fund to Match
Individuals' Donations to Flood Relief Efforts in Pakistan
by Terrance S. Carter.
Charity Law Bulletin
No.223, September 3, 2010 
|
|
Charity Law Update- July/August 2010
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- June 2010
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Technical Interpretations Re: Clergy
Residence Deduction by Jennifer
M. Leddy.
Church Law Bulletin
No.30, June 24, 2010
|
|
Air India Report Warns Against Hindering
the Work of "Honest Charities"
On June 17, 2010 the Final Air India Report
was released. The link to the full report is http://www.majorcomm.ca/en/reports/finalreport/.
The Report's Volume 5 on Terrorist Financing will be of particular
interest to charities. Several of the recommendations contained
in Volume 5 are encouraging for charities, specifically the
following:
"It is essential that measures to defeat the use of
charities or NPOs for TF [terrorist financing] not unnecessarily
impede the valuable activities of legitimate organizations.
Any new guidelines or best practices that the CRA may contemplate
to help it address TF in the charitable sector should be developed
in close cooperation with the charitable sector. The work
of honest charities should not be hindered because of unrealistic
guidelines or best practices."
|
The 2010
Christian Legal Intervention Academy
hosted by Faith and Freedom Alliance at St. Michael's College
in Toronto, Ontario, included the following presentations:
"Human Rights: an Overview"
by Mervyn F. White; and
"Human Rights Concerns: What Churches And Religious Organizations
Can Do In Response" by Terrance S. Carter.
June 5, 2010 |
|
Charity Law Update- May 2010
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Divisional Court Decision Provides
Mixed Results in Christian Horizons Appeal
by Jennifer M. Leddy and Terrance S. Carter.
Church Law Bulletin
No.29, May 26, 2010
|
|
Charity Law Update- April 2010
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- March 2010
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- February 2010
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Do Public Officials Have the Right
to Refuse Public Services On The Basis Of Personal Conviction
by Jennifer M. Leddy
The Government of Saskatchewan has referred to the Court of
Appeal two possible legislative options that would allow civil
marriage commissioners not to perform marriages that are contrary
to their religious beliefs. The Government is seeking the
Court's opinion on whether either or both options would meet
the requirements of the Canadian Charter of Rights and
Freedoms.
The implications of the Reference are
wider than the marriage issue because the case concerns the
right of public officials, as distinct from religious officials,
to refuse to provide a public service on the basis of personal
conviction. The issue has attracted a number of intervenors,
including: the Canadian Civil Liberties Association, the Evangelical
Fellowship of Canada, the Christian Legal Fellowship and EGALE
Canada. The Reference is scheduled to be heard by the Saskatchewan
Court of Appeal on May 13-14, 2010.
Posted February 25, 2010.
|
| Divine
Perspectives on Your Career was
presented by Jennifer Leddy at the 2010 National Christian Law
Student Conference at the University of Ottawa.
|
Understanding
CRA's New Guidance on Fundraising
was presented by Terrance S. Carter as part of the Catholic
Archdiocese of Toronto - ShareLife Agencies session.
January 28, 2010
|
|
Charity Law Update- January 2010
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Cornwall Inquiry Releases Report with
Recommendations Regarding the Prevention Of and Responses
to Child Abuse by Terrance S.
Carter and Esther S.J. Oh.
Church Law Bulletin
No.28, January 28, 2010
|
|
Charity Law Update- December 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- November 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
2009 Annual
Church & Charity Law™ Seminar was
held on Tuesday, November 10, 2009 at the Young-Nak Korean Presbyterian
Church of Toronto, with over 600 in attendance.
Presentation Materials now
available!
|
|
Charity Law Update- October 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Top Court Minimizes Freedom of Religion
in Hutterite Case by Jennifer
M. Leddy.
Church Law Bulletin
No.27, October 28, 2009
|
The Canadian
Council of Christian Charities Annual Conference,
held in Mississauga, Ontario, included the following presentations:
"CRA's New Policy on Canadian
Charities Operating Outside of Canada" by Terrance S.
Carter, and
"CRA's Proposed New Guidance on Advancement of Religion
as a Charitable Purpose" by Terrance S. Carter and Jennifer
M. Leddy.
September 29, 2009 |
|
Charity Law Update- September 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Freedom of Religion No Defence to Refusal
to File Income Tax Return by Jennifer
M. Leddy
On August 20, 2009 the New Brunswick Court of Appeal held
that freedom of religion under the Canadian Charter of
Human Rights and Freedoms does not protect those who refuse
to file income tax returns, because certain government programs
are contrary to their religion. In the case of David T.
Little and Her Majesty the Queen, the appellant refused
to file his income tax return, and by implication pay taxes
because he opposed abortion and the funding of abortion on
the grounds of religion.
While accepting that the appellant's position on abortion
is sincerely rooted in his religion, the Court denied his
right to refuse to file his income tax return because he disagreed
with government policies or expenditures. Otherwise, everyone
who disagreed with the direction of government could stop
paying taxes but continue to receive public benefits. According
to the Court, the payment of income taxes does not imply support
for government policy and refusals to pay taxes are "simply
acts of civil disobedience intended to bring about change
in government policy, the law or both." Nothing in the
payment of taxes compels the taxpayer to agree with government
policy or prevents him or her from advocating a contrary view.
The court drew a contrast between forcing a pacifist to participate
in military service which would infringe freedom of religion
under the Charter and the pacifist refusing to file
tax returns or to pay taxes which would not be protected under
the Charter. The remedy in the latter case is to work
to change the policy through the political process. It will
be interesting to see how this case is applied to health care
workers who refuse to participate in medical procedures or
offer medical services that are contrary to their religion
or conscience.
Posted September 29,
2009.
|
Association
of Treasurers of Religious Institute's Conference 2009,
held in Ottawa, Ontario, included the following presentations:
"Recent CRA Developments
Affecting Religious Charities" by Terrance S. Carter,
"Charities Operating Outside Canada" by Karen J.
Cooper, and
"The Meaning of the Advancement of Religion as a Charitable
Purpose" by Jennifer M. Leddy.
September 26 and 27, 2009
|
|
Life in the balance: SCC weighs rights
of mature adolescents to refuse treatment
by Jennifer M. Leddy.
Canadian Lawyer Magazine,
September 8, 2009.
|
|
Charity Law Update- July/August 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Life in the Balance: Supreme Court
of Canada Weighs the Rights of Mature Adolescents to Refuse
Medical Treatment by Jennifer
M. Leddy.
Church Law Bulletin
No.26, July 30, 2009
|
|
Charity Law Update- June 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- May 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- April 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Constitutionality of the Assisted Human
Reproduction Act Challenged in the Supreme Court of Canada
by Jennifer Leddy
On April 24, 2009, five years after the Assisted Human Reproduction
Act (the "Act") was passed by the Parliament of
Canada, the Supreme Court of Canada heard arguments presented
by the Province of Quebec that sections of the Act are unconstitutional.
The Act deals with activities that are outright prohibited,
such as human cloning, and the commercialization of the reproductive
functions of men and women. Other "controlled" activities
(e.g. in vitro fertilization) are prohibited unless carried
out in accordance with regulations under the Act, pursuant
to a licence and in licensed premises.
Generally, the Province of Quebec takes
the position that the challenged provisions, which are largely
the controlled provisions, intrude on provincial jurisdiction
relating to the regulation of health care and medical practice.
The Federal Government argues that the Act deals with a single
subject and seeks to respond in an integrated matter to the
various aspects. According to the Federal Government, the
Act deals not only with health but also with morality and
public safety and is thus an appropriate subject for the criminal
law power.
Two religious organizations involved at
many stages in the development of the policy and Act were
granted intervener status in the Supreme Court of Canada and
allowed to file a written argument, but not to make oral submissions.
The Evangelical Fellowship of Canada and the Canadian Conference
of Catholic Bishops argued that the appeal raised profound
social, moral and philosophical questions which engage not
only the question of division of powers but the underlying
principles of our Constitution and legal system. They asserted
that human life and dignity as well as the dignity of human
procreation should be respected and protected uniformly across
Canada.
The Act was the result of fifteen years
of public consultations, beginning with the Royal Commission
on New Reproductive Technologies that was established in 1989.
Given its long gestation period, the many organizations and
professionals from diverse sectors that participated in the
process will be most interested in the decision of the Supreme
Court of Canada.
Posted April 29, 2009.
|
|
Charity Law Update- March 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- February 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
New U.K. Charity Commission Policy
on the Advancement of Religion for the Public Benefit
by Terrance S. Carter, assisted by Jeremy I. Tam.
Church Law Bulletin
No.25, Feb. 26, 2009
|
|
Charity Law Update- January 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Motorcycle Helmets and Religion: Case
Comment on the Badesha Decision
by Terrance S. Carter, assisted by Jeremy I. Tam.
Church Law Bulletin
No.24, Jan. 23, 2009
|
|
Charity Law Update- December 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Rights code trumps religious group's
non-gay requirement by Terrance
Carter and Derek Mix-Ross.
The Lawyers Weekly,
Vol. 28 No. 29, November 28, 2008.
|
|
Charity Law Update- November 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Thoughts on Child Protection Policies:
How to Make Them Work for Your Charity
by Esther S.J. Oh, assisted by Pamela Shin.
Church Law Bulletin
No.23, November 27, 2008
|
2008 Annual
Church & Charity Law™ Seminar was
held on Thursday, November 6, 2008 at the Young-Nak Korean Presbyterian
Church of Toronto, with over 600 in attendance.
Presentation Materials now
available!
|
|
Charity Law Update- October 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charities Legislation & Commentary,
2009 Edition Now Available
Preview Full Commentary
Butterworths Bookstore
|
|
Updated Legal Risk Management Checklists
for Charities and Not-for-Profit Organizations
by Terrance S. Carter and Jacqueline M. Demczur.
Updated October 2008.
Charity Checklist
Not-for-Profit Checklist
|
|
Canada Revenue Agency Notes by
Karen J. Cooper.
Charitable Thoughts,
Volume 12, No2, October 2008.
|
Advancing
Religion as a Head of Charity: What Are the Boundaries?
was presented by Terrance S. Carter for the University of Ottawa
Law School course "Introduction to the Law of Charities
and Non-Profit Organizations".
October 6, 2008
|
The Association
of Treasurers of Religious Institutes 21st Annual General Conference
was held in Saskatoon, Saskatchewan,
and included a presentation by Karen J. Cooper entitled "CRA's
Top Ten Audit Issues".
September 28, 2008
|
|
Charity Law Update- September 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- July/August 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- June 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- May 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
The Christian Horizons Decision: A
Case Comment by Registered Charities
by Terrance S. Carter, assisted by Derek B. Mix-Ross.
Church Law Bulletin
No.22, May 28, 2008
|
|
Charity Law Update- April 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- March 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- February 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
The Ottawa
Region Church & Charity Law™ Seminar
was held on Wednesday, February 6, 2008,
at Arlington Woods Free Methodist Church, Nepean, Ontario, with
over 280 in attendance.
Presentation Materials now
available
|
|
Supreme Court Ventures into Religious
Disputes by Terrance Carter and
Derek Mix-Ross.
Christian Week
, Volume 21 No. 22, Feb 1, 2008
|
|
Supreme Court of Canada Decision Permits
Judicial Interference in Religious Disputes
by Terrance Carter and Derek Mix-Ross.
Charitable Thoughts,
Volume 11 No. 2, January 2008 .
|
|
Charity Law Update- January 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Assessment Issues Affecting Charities
and Not-For-Profit Organizations in Ontario
by D. Ann Walters, B.A., LL.B. and Nancy E. Claridge, B.A.,
M.A., LL.B.
Charity Law Bulletin
No.130, Jan 23, 2008
|
|
The Supreme Court should not be an
arbiter of religion by Terrance
Carter and Derek Mix-Ross.
The Lawyers Weekly,
Vol. 27 No. 34, January 18, 2008 .
|
|
Charity Law Update- December 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Non-Compliance Results In Court-Ordered
Wind Up Of Not-For-Profit Corporation Under The Corporations
Act (Ontario) by Jacqueline
M. Demczur, Assisted by Kimberley A. LeBlanc.
Charity Law Bulletin
No.129, Dec 20, 2007
|
|
Supreme Court of Canada Decision Permits
Judicial Interference In Religious Disputes
by Terrance S. Carter and Derek B. Mix-Ross.
Church Law Bulletin
No.21 Dec 20, 2007
|
|
PUBLIC PERCEPTION: The best way to
avoid trouble is to be too good to attract it
provides a synopsis of John Pellowe's presentation at the
2007 Annual Church & Charity Law™ Seminar
held in the Greater Toronto Area on November 7th.
Canadian Fundraiser,
Volume 17 No. 23, December 15, 2007
|
|
Charity Law Update- November 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Lessons Learned From Restructuring
Within The Roman Catholic Church
by Francis G. Morrisey, Adjunct Professor of Canon Law, Saint
Paul University, Ottawa.
Church Law Bulletin
No.20 Nov 7, 2007
|
|
Charity Law Update- October 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
2007 Annual
Church & Charity Law™ Seminar was
held on Wednesday, November 7, 2007 at the Young-Nak Korean
Presbyterian Church of Toronto, with over 600 in attendance.
Presentation Materials now
available!
|
How to
Advise your Charitable Clients on Multiple Corporate Structures
was presented by Terrance S. Carter
at the CLF 2007 National Conference, held in Mississauga, Ontario.
September 29, 2007
|
CCCC Conference
2007 held in Mississauga, Ontario,
included the following presentations by Terrance S. Carter:
"Pro-Active Legal Audits:
What They Are and How to Benefit From One",
and"Do's and Don'ts of Establishing and Managing Endowed
Gifts."
September 25, 2007
|
|
Charity Law Update- September 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Supreme Court Refuses to Hear Appeal
of Three Parent Family Decision
In a decision released on September 13, 2007, the Supreme
Court of Canada refused to grant standing to the Alliance
for Marriage and Family to appeal the Ontario Court of Appeal's
decision in A. (A. ) v. B. (B.), also known as the
"Three Parent Family" case. The decision issued
by the Ontario Court of Appeal earlier this year held that
same-sex partners could both be recognized as mothers of a
child born to one of them, along with the child's biological
father. The Alliance made submissions as an intervener at
both the Superior Court and the Ontario Court of Appeal with
respect to its concern about the potentially adverse social
and legal implications of recognizing a "three parent
family". The Supreme Court denied the Alliance leave
to appeal the Court of Appeal's decision on the basis that
the Alliance "had no specific interest in the outcome
of the litigation," noting however that it was not expressing
its views on "whether the Court of Appeal's judgment
[was] well founded." Since neither the immediate parties
nor the Attorney General for Ontario contested the Court of
Appeal's decision, the Ontario Court of Appeal's decision
allowing for three parent families currently stands as the
law of Ontario.
|
|
Alta. C.A. Upholds Province's Obligation
to Accommodate Religious Beliefs by
Terrance Carter and Nancy Claridge.
Bar-Ex News, 17
August 2007 (log-in required)
|
|
Charity Law Update- July/August 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- May/June 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Alberta Court of Appeal Upholds Province’s
Obligation to Accommodate Religious Beliefs
by Terrance S. Carter and Nancy E. Claridge.
Church Law Bulletin
No.19 June 15, 2007
|
|
Charity Law Update- April 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Update on Case Law Involving Cross-Over
and Vicarious Liability for Charitable and Non-Profit Organizations
by Esther S.J. Oh and Nancy E. Claridge.
Charity Law Bulletin
No.114 April 23, 2007
|
|
Charity Law Update- March 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- February 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity law expert warns Catholic Church,
other religions to remain vigilant about tax status loss
by Deborah Gyapong included comments from Terrance S. Carter
of Carters Professional Corporation.
Catholic Online,
January 31, 2007
|
|
Charity Law Update- January 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
2006 Charity and Not-For-Profit Law
Developments: The Year in Review
by Terrance S. Carter and M. Elena Hoffstein, assisted by
Paula J. Thomas.
Charity Law Bulletin
No.107 January 15, 2007
|
|
Are Camp Fees subject to G.S.T.?
In a recent decision of the Federal Court
of Appeal, Camp Mini-Yo-We Inc.v. H.M.Q., 2006 F.C.A.
413 released December 18, 2006, the Court considered whether
fees charged by a religious camp were subject to the G.S.T.
As a general rule, the Excise Tax Act, R.S.C. 1985, E-15,
exempts most services offered by charities from the application
of the G.S.T. This appeal deals with an exception to that
rule: namely, the supply by a charity of any "service
involving supervision or instruction in any recreational or
athletic activity." The appellant submitted that because
of the evangelical Christian character of the camp and its
programs the exception does not apply. In addition, it could
be argued that the fee was paid for two services, the religious
component and the recreational component, and that providing
the recreational component was "incidental" to the
overall religious purpose of the services and, therefore,
exempt on this basis. The Court determined that the religious,
athletic and recreational services were too closely intertwined
for separate fees to be charged and the incidental supply
rules to apply. As a result, registered charities that operate
camps for children and youth that include supervision or instruction
in any recreational or athletic activity should consider charging
G.S.T. unless they fall within further exceptions to the exception
above related to day camps or camps for "individuals
who are underprivileged or who have a disability."
|
|
Advancing Religion as a Head of Charity:
What Are the Boundaries? by Terrance
S. Carter.
The Philanthropist,
Volume 20 No. 4, December 2006
|
|
Charity Law Update- December 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Bill C-33 - Proposed Amendments to
the Income Tax Act Affecting Charities
by Theresa L.M. Man and Terrance S. Carter.
Charity Law Bulletin
No.104 December 20, 2006
|
|
Charity Law Update- November 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
2006 Annual
Church & Charity Law™ Seminar was
held on Wednesday, November 8, 2006 at the Young-Nak Korean
Presbyterian Church of Toronto, with over 600 in attendance.
Presentation Materials now
available! |
|
Operator's Licences & Religious
Freedom by Mervyn F. White and
Anne-Marie Langan.
Christian Legal Journal,
Fall 2006.
|
Justice
Together is a series of events being hosted by Carters Professional
Corporation with the International Justice Mission
with first hand accounts from leading justice professionals
who are taking the fight against child exploitation to the
world’s darkest corners. Bruce W. Long, counsel to Carters,
will be speaking in London, Ontario. Visit www.ijm.ca
for other dates and details.
November 15, 2006
|
Christian
Legal Fellowship Ottawa-Gatineau
and the University of Ottawa chapters hosted a luncheon in Ottawa,
Ontario, with Terrance S. Carter speaking on the Highlights
of Key Legal Issues Facing the Church.
October 30, 2006
|
Charities
Legislation & Commentary 2007 Edition
co-edited by Elena Hoffstein, Terrance S. Carter, and Adam M.
Parachin, which has been endorsed by Imagine Canada, is now
available through Butterworths online catalogue.
October 2006
|
Charity
Law Update- October 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Advancing Religion as a Head of Charity:
What Are the Boundaries by Terrance
S. Carter.
Revised October 2006
|
Christian
Legal Fellowship hosted its Annual
National Conference in Calgary, Alberta, with Terrance S. Carter
speaking on the Highlights of Key Legal Issues Facing the Church.
September 30, 2006
|
Charity
Law Update- September 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Donations of Premium Points
by Karen J. Cooper, assisted by Kim Cunnington-Taylor.
Charity Law Bulletin
No.99 Sep 21, 2006
|
|
Tax Shelters and Charitable Donations
– a Miss-Match by Theresa
L.M. Man.
Posted September 2006
|
|
Canadian Charities: The Forgotten Victims
of Canada’s Anti-Terrorism Legislation
by Terrance S. Carter.
Charity Law Bulletin
No.98 September 20, 2006
|
|
NEW Charities and Not-for-Profit Fundraising
Handbook, 2nd Edition by Donald
J. Bourgeois, counsel to Carters Professional Corporation,
is now available from LexisNexis Butterworths.
September 2006
|
|
Legal Risk Management Checklists -
Revised September 2006 by Terrance
S. Carter and Jacqueline M. Demczur. The popular Legal Risk
Management Checklist for both Charities and Not-for-Profit
Organizations has been significantly updated.
September 2006
|
|
Carters is Pleased to Announce the
Addition of Two New Lawyers
Nancy
E. Claridge was called to the Ontario Bar in 2006
and joins Carters, after articling with the firm, to practice
in the areas of corporate and commercial law, in addition
to being the firm's research lawyer.
Thelson
Desamour was called to the Ontario Bar in 2006
and joins Carters, after having articled with the firm, to
practice in civil litigation and mediation, family law and
personal injury law.
September 2006
|
|
Driver's Licence Photo Requirement
Found to Violate Freedom of Religion
by Anne-Marie Langan, assisted by Derek Ross.
The Lawyers Weekly,
Vol. 26 No. 15 August 25, 2006
|
Charity
Law Update- July / August 2006
Updating Charities and Not-For-Profit Organizations
on recent legaldevelopments.
|
|
Applying For Federal Incorporation
and Charitable Status by Esther
S.J. Oh and Terrance S. Carter.
Charity Law Bulletin
No.96 July 19, 2006
|
|
Operator’s Licenses and Religious
Freedom: A Case Comment by Mervyn
F. White and Anne-Marie Langan.
Church Law Bulletin
No.18 July 19, 2006
|
Unprecedented
Anti-Terrorism Due Diligence Standards Emerge For Charities
Internationally by Terrance S.
Carter and Sean S. Carter.
Anti-Terrorism and
Charity Law Alert No.9 July 17, 2006
|
|
Carters is pleased to announce that
Jeremiah Eastman has joined the firm from Justice Canada,
and we're expanding our practice.
Mr. Eastman will be practicing at our NEW Mississauga office
and will join our immigration, anti-terrorism and litigation
practice groups.
See the announcement for
more details.
July 1, 2006
|
|
Charity Law Update- May / June 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Intermediate Penalty for Charities:
Improper Donation Receipts by
Theresa L.M. Man.
Posted June 2006
|
|
Charitable Organizations and Public
Foundations: The Need for Re-categorization
by Theresa L.M. Man.
Posted June 2006
|
|
Budget 2006: Elimination of Capital
Gains Tax on Certain Gifts by
Karen J. Cooper.
Charity Law Bulletin
No.94 May 30, 2006
|
|
Director and Officer Liability for
Charitable Corporations by Terrance
S. Carter.
Checkmark, Spring
2006
|
|
The Management of Non-Profit and Charitable
Organizations in Canada, with
a chapter by Terrance S. Carter and Karen J. Cooper of Carters
Professional Corporation, is now available from LexisNexis
Butterworths.
Spring 2006
|
|
Your Guide to Charitable Giving &
Estate Planning An invaluable
booklet included in the Globe & Mail as an insert featured
articles by Terrance S. Carter of Carters as well as M. Elena
Hoffstein of our affiliated firm Fasken Martineau DuMoulin
LLP, among others.
Globe & Mail,
May 25, 2006
|
|
Budget 2006: Elimination of Capital
Gains Tax on Certain Gifts by
Karen J. Cooper.
Charity Law Bulletin
No.94 May 30, 2006
|
|
2006 Federal Budget Good for Charities
The Budget introduced on May
2, 2006, includes measures which will significantly impact
the charitable sector. Donations of publicly listed securities
to charitable organizations and public foundations will now
be exempt from tax on capital gains, effective immediately
(discussed in Charity
Law Bulletin No. 89). This exemption from capital
gains has also been extended to donations of ecologically
sensitive land pursuant to the Ecological Gifts Program (discussed
in Charity
Law Bulletin No. 81). While these measures do not
apply at present to private foundations, the government indicated
in the Budget that it will consult with the sector to develop
some self-dealing rules to safeguard against potential conflicts
of interest.
Both the Canadian Association of Gift
Planners and the Association of Fundraising Professionals
have applauded these changes indicating that they will encourage
increased charitable giving in Canada. View the relevant
section of the Budget here.
May 2, 2006
|
|
Charity Law Update- April 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Freedom of Speech Upheld in Hugh Owens
Appeal
On April 13, 2006, the Saskatchewan
Court of Appeal concluded that a newspaper advertisement paid
for by Mr. Owens did not violate s.14(1)(b) of the Saskatchewan
Human Rights Code. This controversial advertisement consisted
of four biblical passages followed by an equal sign, then
two stickmen holding hands surrounded by a circle with a diagonal
line across it. The Court of Appeal overturned the Saskatchewan
Queen's Bench and Human Rights Tribunal decision, legally
interpreting the notions of "hatred", "ridicule"
"belittlement" and "affronts to dignity"
found in s.1491)(b) to be aimed at expressions involving feelings
of an "ardent and extreme nature" and, in particular,
"unusually strong and deep-felt emotions of detestation,
calumny and vilification." The advertisement in question
was not found to promote the kind of extreme emotion required
for a finding that it violated the Human Rights Code.
April 13, 2006
|
|
CRA Releases New Policy on Meeting
the Public Benefit Test by Terrance
S. Carter and Karen J. Cooper.
Charity Law Bulletin
No.93 April 19, 2006
|
|
Charity Law Update- March 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Supreme Court Gives Strong Endorsement
to Freedom of Religion by Terrance
S. Carter and Anne-Marie Langean, assisted by Nancy E. Claridge.
Church Law Bulletin
No.17 March 16, 2006
|
|
Charity Law Update- February 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Church Law Bulletin No. 16 Reproduced
in The Christian Legal Journal Winter 2006 Issue by
Anne-Marie Langan and Terrance S. Carter.
The Christian Legal
Journal, Winter 2006
|
|
Deadlines For Removal or Upgrade of
Ontario’s Fuel Oil Storage Tanks Fast Approaching
by Terrance S. Carter.
Charity Law Bulletin
No.88 Feb. 8, 2005
|
|
Nonprofit Alert includes a reference
to Church Law Bulletin No. 16
The January/February 2006 issue of the Nonprofit Alert,
published by Gammon & Grange P.C., a firm that specializes
in tax exempt organizations in the U.S. in Washington, D.C.,
included a note about Church
Law Bulletin
No. 16 entitlted "Knights of Columbus and Religious
Charities that Rent Out their Facilities."
Nonprofit Alert, January
/ February 2006
|
|
Charity Law Update- January 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law Update- December 2005
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
Knights
of Columbus Decision and the Implications for Churches and Religious
Charities that Rent Out their Facilities by
Anne-Marie Langan and Terrance S. Carter.
Church Law Bulletin
No. 16 Dec. 15, 2005
|
Political
Activities: What Churches and Charities Can and Cannot Do
by Esther S.J. Oh and Terrance S. Carter.
Church Law Bulletin
No. 15 Dec. 15, 2005
|
|
CRA's New Guidelines Help Umbrella
Organizations Qualify as Charities by
Jacqueline M. Connor and Terrance S. Carter.
The Lawyers Weekly
Vol.25 No.29, Dec 2, 2005
|
Onus on
Charities to make reasonable inquiries of donors may be withdrawn
The Department of Finance has indicated that they "are
prepared to recommend to the Minister of Finance that proposed
subsection 248(40) be withdrawn." This provision would
have required charities to make reasonable inquiries with respect
to all gifts in excess of $5,000. In his letter to the Canadian
Association of Gift Planners on November 22, 2005, Len Farber
of the Department pointed out that they "recognize the
difficulties that have been brought to light by this proposal"
placing an administrative burden on charities. While this news
should come as a relief to all charities,charities will still
have to exercise due diligence when issuing charitable donation
receipts to ensure that the information on the receipts is accurate.
November 22, 2005
|
Legal Issues in Starting
a Church was presented by Terrance
S. Carter at the Mosaic 2005 Church Planting Canada National
Congress held in Toronto, Ontario.
November 17, 2005
|
|
Charity Law Update- November 2005
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
2005 Annual Church &
Charity Law Seminar was held
on Wednesday, November 9, 2005 at the Young-Nak Korean Presbyterian
Church of Toronto.
Presentation Materials now
available! |
Dissension
in the Ranks: The Relationship Between Law, Politics and Church
Discipline by Terrance S. Carter
and Anne-Marie Langan.
Church Law Bulletin
No. 14 Nov. 15, 2005
|
|
Quick List of New Tax Rules for Charities
by Theresa L.M. Man and Terrance
S. Carter.
Charity Law Bulletin
No.80 Nov 7, 2005
|
Church
can punish its members, including politicians
by Terrance S. Carter in The Catholic Register, a Toronto-based
weekly newspaper distributed across Canada.
The Catholic Register
Nov. 3, 2005
|
| Supreme
Court Denies Charitable Immunity in Sex-Abuse Case
The Supreme Court of Canada released its decision in Blackwater
v. Plint on October 21, 2005, denying the United Church
charitable immunity from liability arising from sexual abuse
in a residential school, and held that a "class-based exemption
finds support neither in principle nor in the jurisprudence."
See the Full-Text.
A Church Law Bulletin discussing the decision will be
forthcoming. |
The
Age Old Question of the Division of Church & State is in
the Spotlight Again by Terrance
S. Carter.
Christian Legal Journal
Fall 2005
|
|
New CRA Policy on Umbrella Organizations
by Jacqueline M. Connor and Terrance S. Carter.
Charity Law Bulletin
No.78 Oct. 12, 2005
|
"Recent Changes to the
Income Tax Act Affecting Religious Organizations"
was presented by Terrance S. Carter at the Association of Treasurers
of Religious Institutions Annual Conference in Edmonton, Alberta.
October 2, 2005
|
"Advancing Religion
as a Head of Charity - What are the Boundaries?"
was presented by Terrance S. Carter at the symposium hosted
by the Canadian Council of Christian Charities (CCCC) and Christian
Legal Fellowship in Mississauga, Ontario.
|
The Employer’s
Duty to Accommodate: Religious Observances and Beliefs
by Anne-Marie Langan and Mervyn F. White.
Church Law Bulletin
No. 13 Sep. 27, 2005
|
| “The Impact of Anti-Terrorism
Legislation on Christian Charities,”was
presented by Terrance S. Carter to the Canadian Council of Christian
Charities in Mississauga, Ontario.
|
"Recent Legal Developments
Affecting Charities" was hosted
by the Ottawa Chapter of the Association of Fundraising Professionals
in Ottawa, Ontario, on September 15, 2005.
September 15, 2005
|
|
Charity Law Update- September 2005
|
|
Recent Federal Court of Appeal Decisions
Revoking Charitable Status of Charities
by Theresa L.M. Man and Terrance S. Carter.
Charity Law Bulletin
No.75 Sep. 7, 2005
|
|
New CRA Policy on Applicants Assisting
Ethnocultural Communities by
Terrance S. Carter, assisted by Derek B.M. Ross.
Charity Law Bulletin
No.74 Sep. 7, 2005
|
Implications
of Recent Amendments to Civil Marriage Act for Religious
Groups and Officials by Terrance
S. Carter and Anne-Marie Langan.
Church Law Bulletin
No. 12 Sep. 6, 2005
|
New Uniform
Charitable Fundraising Act is Adopted by the ULCC The
Uniform Law Conference of Canada passed a resolution at their
conference in St. John's during the last week of August, 2005,
adopting a draft Uniform Charitable Fundraising Act, together
with a recommendation that it be enacted by the provincial and
territorial governments. A Charity Law Bulletin outlining
the specifics of the draft Act will be forthcoming.
See the ULCC Report and
draft Act at:
August 2005
|
|
Charities in Canada now Have Access
to Tax Court by Karen J. Cooper.
The Bottom Line,
Vol.21 No. 9, August, 2005
|
CRA Announces
Consultation on Proposed Guidelines for the Registration of
Umbrella Organizations The Canada
Revenue Agency released a draft policy to clarify their position
on the eligibility of Umbrella Organizations, as described within
the policy, for registration as charities under the Income
Tax Act, and are asking those affected for input. All comments
received by October 31, 2005, will be considered.
See the draft policy at:
July 29, 2005
|
|
Charity Law Update- July/August 2005
|
A Comparison
of the Three Categories of Registered Charities by
Theresa L.M. Man and Terrance S. Carter.
Charity Law Bulletin
No.73 July 21, 2005
|
|
Update on Bill C-45: Criminal Liability
for Workplace Negligence Now in Force
by Mervyn F. White
Charity Law Bulletin
No.72 July 20, 2005
|
|
New Sanctions and Penalties for Charities
by Karen J. Cooper.
The Lawyers Weekly
Vol.25 No.12, July 22, 2005
|
Proposed
Changes to the Income Tax Act Affecting Charities
On July 18, 2005, the Department of Finance
released legislative proposals to amend the Income Tax Act.
Some of these changes affect charities and were first released
in December 2002, then reissued with certain additional measures
in a package of draft legislative proposals released on February
27, 2004. For more information on the December 2002 and February
2004 amendments, see Charity Law Bulletin Nos. 21 and 40, available
at www.charitylawbulletin.ca.
A Charity Law Bulletin outlining the changes relevant to charities
will be published in the near future.
See the proposed changes
at:
July 18, 2005
|
Privacy
Policy Not Enough, 3rd Party Privacy Contract Also Needed to
Comply with PIPEDA by U. Shen Goh.
Charity Law Bulletin
No. 71 July 14, 2005
|
|
Civil Marriage Act provides
religious exemptions.
Bill C-38, the Civil Marriage Act,
has been amended to include two new exemptions aimed at protecting
individuals and organizations who are opposed to same-sex
marriage on religious grounds from being sanctioned under
law or losing their charitable status. The bill has passed
third reading in the House of Commons on June 28, 2005, and
second reading in Senate on July 6, 2005, at which time it
was referred to the Legal and Constitutional Affairs Committee
for further review. A Church Law Bulletin on this issue will
follow shortly. The full text of Bill C-38 is available at:
Bill C-38
July 12, 2005
|
| “The Impact of Anti-Terrorism
Legislation on Christian Charities,”
will be presented by Terrance S. Carter to the Canadian Council
of Christian Charities in Mississauga, Ontario on September
27, 2005. |
|
Carter & Associates is pleased
to announce the opening of an Ottawa office where we are being
joined by Jane Burke-Robertson and Karen J. Cooper. We
are expanding our charity and not-for-profit law practice
through the opening of an Ottawa Office as of July 1, 2005.
Jane Burke-Robertson, a leading expert in the field, will
be continuing her charity and not-for-profit practice as part
of our Ottawa office. Karen Cooper will also be joining our
Ottawa office while on leave from her position as Senior Rulings
Officer with the Income Tax Rulings Directorate of Canada
Revenue Agency.
See the announcement for
more details
July 1, 2005
|
|
PIPEDA applies to some charity activities
by U. Shen Goh.
The Lawyers Weekly
Vol. 25 No. 9 July 1, 2005
|
|
Bill C-37 Committee Report adds Exemption
for Charities from “Do Not Call” List
On June 15, 2005, the Standing Committee
on Industry, Natural Resources, Science and Technology released
its report on Bill C-37, An Act to amend the Telecommunications
Act. The Act proposes to create a national “do not call”
list, a database where individuals can register their phone
numbers to prevent calls from telemarketers and other organizations.
The Standing Committee’s amendments create an exemption
for registered charities from prohibitions and requirements
imposed by such a list. The Bill must return to Parliament
for second and third readings before coming into force.
For more information:
Bill C-37 (Reprinted as
amended by Standing Committee)
Standing Committee’s Report
June 15, 2005
|
|
CRA's New T3010 Chartiy Information
Return is now available on their
website with the form and the accompanying guide. The new
version (05) of Form T3010A, Registered Charity Information
Return, is to be used by registered charities completing a
return for a fiscal period that started after March 22, 2004
(e.g., April 1, 2004 to March 31, 2005 fiscal period). Please
note that all charities will still have to use the old form
for year-ends that are dated March 22, 2004 or prior.
You can access these documents by clicking
on the following links:
T3010A Registered Charity
Information Return
T4033A Completing the Registered Charity Information Return
June 2005
|
Charity
Law Update- June 2005
|
|
Ontario Budget Proposes Updated RST
Exemption for Charitable Organizations
The 2005 Ontario Budget proposes to
update the current Retail Sales Tax Act exemption for publications
"of" a religious, charitable or benevolent organization
to include publications "purchased or produced"
by the organization. The prescribed publications would be
updated to include CD-ROMs and DVDs used to promote the objects
of the organization. The Budget also proposes an exemption
for educational DVDs purchased by educational institutions.
The changes would be effective for purchases made after May
11, 2005, and the government expects to forego $1,000,000
in RST revenue per year as a result.
2005 Ontario Budget Papers
Bill 197 - An Act to Implement Budget Measures
May 2005
|
Supreme
Court of Canada Brings Clarity to Vicarious Liabiltiy of Churches
in Canada by Mervyn F. White.
Church Law Bulletin
No. 11 May 31, 2005
|
Visit www.antiterrorismlaw.ca
for the latest updates and resources, including:
| - |
additions to Canada's listed entities
on May 24, 2005, that charities and non-profits need to
be aware of, |
| - |
submissions from the Canadian
Bar Association, International Civil Liberties Monitoring
Group, and the Canadian Association of University Teachers
regarding the review of Canada's Anti-terrorism Act, and |
| - |
a link to the "Handbook on
Counter-Terrorism Measures: What U.S. Non Profits and
Grantmakers Need to Know " produced by Foundation
Coalitions, one of the most important publications to
come out of the U.S. on this topic in the last year.
May 2005
|
|
| 2005 Annual Church &
Charity Law Seminar will be
held on Wednesday, November 9, 2005 at the Young-Nak Korean
Presbyterian Church of Toronto.
More details and registration
information
will be available in late summer.
|
Church
Leadership & the Law was hosted
by Christian Legal Fellowship in London, Ontario, with presentations
by Carter & Associates lawyers on the following topics.
“Hate
Propaganda Under Bill C-250: What Churches Can Do in Response,”
by Bruce Long;
“Same Sex Marriages: Part I- The Legal
Context, Including the Reference to the Supreme Court of Canada,”
by
Mervyn F. White;
“Same Sex Marriages: Part II- What
Churches Can Do in Response to Recent Legal Developments with
Regards to Same Sex Marriage,” by Terrance S. Carter.
"Investigating Criminal Activities
Including Sexual Abuse- How to Respond and Protect the Church,"
by Bruce Long,
and
"Political Activities: What Churches Can and Can't Do,"
by Terrance S. Carter.
May 11, 2005
|
|
Spousal Relationships Statute Law
Amendment Act, 2005 (Ontario) received Royal Assent on
March 9, 2005 and is now in force. This
Act recognizes same-sex marriage as being legally valid and
provides exemptions for religious officials from performing
same-sex marriages or renting places of worship contrary to
their beliefs.
See link for more details.
Posted May 16, 2005 |
Church
Leadership & the Law hosted
by Christian Legal Fellowship is being held in London, Ontario,with
lawyers from Carter & Associates presenting practical instruction
to churches and religious charities in response to legal developments
regarding same-sex marriage and related issues.
May 11, 2005 |
Christianity.ca
included a link to Church Law Bulletin No. 10 in its e-newsletter
Virtual House News, May
12, 2005
|
Bill C-38
Passed 2nd Reading and Has Been Referred To Committee.
On May 4, 2005, An Act respecting certain
aspects of legal capacity for marriage for civil purposes
(Bill C-38) concerning same-sex marriage passed 2nd Reading
in Parliament and was referred to the Legislative Committee
on Bill-C38. Committee meetings on May 18 and May 31 heard testimony
from numerous
delegations. A motion has also been put forward by members of
the committee to allow for more representatives to make submissions.
The future of the legislation remains uncertain.
See link for more details.
May 4, 2005
|
| Charity
Law Update - May 2005
|
Carter
& Associates lawyers Jane Burke-Robertson and Terrance S.
Carter recognized as leading experts in the area of Charities/Not-for-Profit
Law by Lexpert. Terrance S. Carter
also co-authored the section summary for the charity practice
area with M. Elena Hoffstein of our affiliated firm Fasken Martineau
DuMoulin LLP, who was also recognized along with Howard M. Carr
and Edgar A. Frechette of Fasken Martineau DuMoulin LLP, totalling
five lawyers between the affiliated firms out of 22 charities
lawyers recognized across Canada.
The Canadian Legal
LEXPERT Directory
|
Recent
Ontario Decision Revisits Prayer in Government Proceedings
by Mervyn F. White.
Church Law Bulletin
No.10 Apr. 30, 2005
|
Becoming
a Recognized Religious Denomination In Ontario
by Suzanne E. White and Terrance S. Carter.
Church Law Bulletin
No.9 Apr. 29, 2005
|
Bill 60,
Ontario Heritage Amendment Act, 2005, passed 3rd Reading.
This proposed legislation passed 3rd reading in the legislature
on April 19, 2005, but is yet to receive Royal Assent. For more
information on the impact of proposed changes, refer to Charity
Law Bulletin No. 63.
For the status of the
bill, see this link.
|
How does
the same-sex marriage Reference affect those opposed?
by Terrance S. Carter and Mervyn F. White, assisted by Anne-Marie
Langan.
The Lawyers Weekly
Vol. 24 No.46 Apr 15, 2005
|
Ontario
Bar Association Program on Charity and Not-for-Profit Law
was held in Toronto, Ontario, with Terrance
S. Carter and John M. Latham of Carter & Associates presenting
“Religious and Institutional Properties: Practical Issues
for Charities and Not-for-Profit Practitioners.”
April 7, 2005
|
| Charity
Law Update - April 2005
|
| Charity
Law Update - March 2005
|
Christian
Legal Fellowship included a link to Church Law Bulletin No.
7, " Supreme Court Same Sex
Marriage Reference: What Are The Implications For Churches And
Religious Officials?” by Terrance S.Carter and Mervyn F.
White.
March 10, 2005
|
Update Regarding Same-Sex Marriage Legislation (Bill C-38 and
Bill 171) by Terrance S. Carter
and Mervyn F. White, assisted by Anne-Marie Langan.
Church Law Bulletin
No.8 Feb. 28, 2005
|
Employment
Advertising by Charities and Not-For-Profits: Issues in Human
Rights Law by Suzanne E. White
and Mervyn F. White.
Charity Law Bulletin
No.65 Feb. 25, 2005
|
Recent
Proposed Policies from Canada Revenue Agency (CRA) that Refer
to Advancement of Religion, by
Jacqueline M. Connor and Terrance S. Carter.
Christian Legal
Journal, January 2005
|
2004 Charity
and Not-For-Profit Law Developments: The Year in Review
by Terrance S. Carter and M. Elena Hoffstein.
Charity Law Bulletin
No.64 Jan. 31, 2005
|
Impact of Proposed Amendments to the Ontario Heritage Act on
Charities and Not-For-Profit Organizations
by Terrance S. Carter and D. Ann Walters.
Charity Law Bulletin
No.63 Jan. 31, 2005
|
|
Proposed Act extending legal capacity to marry to same sex couples
On February 1, 2005, An Act Respecting Certain Aspects of
Legal Capacity for Marriage for Civil Purposes received
first reading in the federal House of Commons. If passed this
Act would have the effect of legalizing civil same sex marriage.
|
National Do Not Call List : Impact on Charities and Not-For-Profit
Organizations by Terrance S. Carter
and Anne-Marie Langan.
Charity Law Bulletin
No.62 Jan. 30, 2005
|
Supreme Court Same Sex Marriage Reference: What Are The Implications
For Churches And Religious Officials?
by Terrance S. Carter and Mervyn F. White.
Church Law Bulletin
No.7 Jan. 10, 2005
|
New Canada Not-For-Profit Corporations Act and Its Impact on
Charitable and Non-Profit Corporations
by Jacqueline M. Connor and Terrance S. Carter.
Charity Law Bulletin
No.60 Dec. 30, 2004
|
ChristianWeek
coverage of the 2004 Annual Church & Charity Law™
Seminar Highlights of the one day
seminar were outlined in an article entitled "Churches
encouraged to stay on top of legal issues."
ChristianWeek Vol
18, No 19, December 17, 2004
|
Recent
Supreme Court of Canada Decision on Same-Sex Marriage
Among other issues, this decision confirms that the freedom
of religion guaranteed by the Canadian Charter of Rights and
Freedoms does protect religious officials from being compelled
to perform a marriage between two persons of the same sex that
is contrary to their religious beliefs? The link for the decision
is below. A Charity Law / Church Law Bulletin concerning
the decision will follow in due course. http://www.canlii.org/ca/cas/scc/2004/2004scc79.html.
December 9, 2004
|
The 2004
Annual Church & Charity Law™ Seminar.
Presentation Materials Now Available!
Wednesday, November 11,
2004
|
