 |
Significant Benefit for Charities in
2010 Federal Budget DQ Reform
by Karen J. Cooper and Terrance S. Carter.
Charity Law Bulletin
No.197, March 8, 2010 
|
|
Charity Law Update- February 2010
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Business Activities - Raising Revenue
Through Business Activities Without Violating Legal Principles
by Donald J. Bourgeois.
Charity Law Bulletin
No.196, February 25, 2010
|
|
Federal Court Of Appeal Rules Successful
Human Rights Complainants Cannot Be Awarded Their Legal Costs
by Barry W. Kwasniewski.
Charity Law Bulletin
No.195, February 25, 2010
|
|
The Application of the Competition
Act to Fundraising by Charities and Not-For-Profit Organizations
by Terrance S. Carter.
Charity Law Bulletin
No.194, February 25, 2010
|
|
Countdown to the Canada Not-For-Profit
Corporations Act - Practice Tip #2: Continuance of CCA
Part II Corporations by Jane
Burke-Robertson.
Charity Law Bulletin
No.193, February 25, 2010
|
|
Investment Powers of Charities and
Not-For-Profits under Ontario's Trustee Act
by Terrance S. Carter.
Charity Law Bulletin
No.192, February 25, 2010
|
|
Charity Law Update- January 2010
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Countdown to the Canada Not-For-Profit
Corporations Act - Practice Tip #1: To be or not to be a Soliciting
Corporation by Jane Burke-Robertson.
Charity Law Bulletin
No.191, January 28, 2010
|
|
Banyan Tree Class Action Receives Certification
by Karen J. Cooper.
Charity Law Bulletin
No.190, January 28, 2010
|
|
Ontario Bill 168 Receives Royal Assent:
Employers Will Need to Address Workplace Violence and Harassment
Prevention by Barry W. Kwasniewski.
Charity Law Bulletin
No.189, January 28, 2010
|
|
Passion and Defamation
by Donald J. Bourgeois.
Charity Law Bulletin
No.188, January 28, 2010
|
|
A Proposed Alternative to Split-Receipting
by Professor Adam Parachin.
Charity Law Bulletin
No.187, January 28, 2010
|
|
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
|
|
Highlights of CRA Registered Charities
Newsletter Fall 2009 by Terrance
S. Carter and Karen J. Cooper .
Charity Law Bulletin
No.186, January 28, 2010
|
|
Charity Law 2009 - Year in Review
by Terrance S. Carter, Karen J. Cooper and Theresa L.M. Man.
Charity Law Bulletin
No.185, January 27, 2010
|
|
Charity Law Update- December 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Tax Court of Canada Denies Leveraged
Donation Tax Credit by Karen
J. Cooper.
Charity Law Bulletin
No.184, December 18, 2009
|
|
Pregnant Employees: Employers Need
To Know Their Legal Responsibilities
by Barry W. Kwasniewski.
Charity Law Bulletin
No.183, December 18, 2009
|
|
Charity Commission of England and Wales
Releases Compliance Toolkit on Charities and Terrorism
by Nancy E. Claridge and Terrance S. Carter.
Anti-Terrorism and
Charity Law Alert No.20, December 18, 2009
|
|
Report of the Standing Committee on
Finance Recommends Changes to Encourage Charitable Giving
by Terrance S. Carter.
Charity Law Bulletin
No.182, December 17, 2009
|
|
U.S. Report on the Impact of Terrorism
Laws on Charities and How the Work of Charities Can Counter
Terror by Terrance S. Carter
and Sean S. Carter.
Anti-Terrorism and
Charity Law Alert No.19, December 17, 2009
|
|
Charity Law Update- November 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Bill 212 Brings Significant Reform
to the Regulation of Charities in Ontario
by Terrance S. Carter.
Charity Law Bulletin
No.181, November 26, 2009
|
|
Australian Commission Proposes Overhaul
of Charity and Not-For-Profit Regulation in Australia
by Terrance S. Carter.
Charity Law Bulletin
No.180, November 26, 2009
|
|
Funding the Sector - The Need for Substantial
Reform by Donald J. Bourgeois.
Charity Law Bulletin
No.179, November 25, 2009
|
|
Waivers of Liability for Charity and
Not-For-Profit Events: An Update of the Law
by Barry W. Kwasniewski.
Charity Law Bulletin
No.178, November 25, 2009
|
|
Updated Legal Risk Management Checklist
for Not-for-Profit Organizations
by Terrance S. Carter and Jacqueline M. Demczur.
Updated October 2009.
|
|
Charity Law Update- October 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Commission of England and Wales
2008-2009 Report on Compliance
by Terrance S. Carter.
Charity Law Bulletin
No.177, October 28, 2009
|
|
Top Court Minimizes Freedom of Religion
in Hutterite Case by Jennifer
M. Leddy.
Church Law Bulletin
No.27, October 28, 2009
|
|
The Legal Context of Nonprofit Management,
by Terrance S. Carter and Karen
J. Cooper, chapter 5 of The Management of Nonprofit and
Charitable Organizations in Canada, 2nd Edition,, is now
available to download.
Posted October 2009
|
|
Updated Legal Risk Management Checklist
for Charities by Terrance S.
Carter and Jacqueline M. Demczur.
Updated October 2009.
|
|
Charity Law Update- September 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Ontario Public Guardian and Trustee
Provides Tips on Charitable Fundraising
by Terrance S. Carter.
Charity Law Bulletin
No.176, September 29, 2009
|
|
Just Cause for Employee Dismissal:
What Employers Need To Know by
Barry W. Kwasniewski.
Charity Law Bulletin
No.175, September 29, 2009
|
|
The Charitable Gifts Act: A
Commentary by Donald J. Bourgeois.
Charity Law Bulletin
No.174, September 29, 2009
|
|
Report On the 2007 Canada Survey On
Giving, Volunteering And Participating
by Terrance S. Carter.
Charity Law Bulletin
No.173, September 28, 2009
|
|
Charity Law Update- July/August 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
CRA's Proposed New Guidance for Charities
Operating Outside of Canada by
Terrance S. Carter and Karen J. Cooper.
Charity Law Bulletin
No.172, July 30, 2009
|
|
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
|
|
Enduring Property and The Disbursement
Quota by Theresa L.M. Man.
Charity Law Bulletin
No.171, July 29, 2009
|
|
Federal Court of Appeal Allows CRA
to Withdraw Compliance Agreement
by Terrance S. Carter.
Charity Law Bulletin
No.170, July 29, 2009
|
|
OECD Report Suggests That Canada's
Charities Are Vulnerable to Abuse
by Terrance S. Carter and Sean S. Carter.
Anti-Terrorism and
Charity Law Alert No.18, July 29, 2009
|
|
Charity Law Update- June 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
The Revised CRA Guidance on Fundraising:
Improved but Still Challenging
by Terrance S. Carter.
Charity Law Bulletin
No.169, June 25, 2009
|
|
Probationary Employees: What Employers
Need to Know by Barry W. Kwasniewski.
Charity Law Bulletin
No.168, June 24, 2009
|
|
Just Released - CRA Fundraising Guidance
On June 11, 2009, CRA released
the new Guidance on Fundraising by Registered Charities, CPS-028,
available through the CRA website. A Charity Law Bulletin
providing commentary on this guidance will follow in the near
future.
CRA Guidance on Fundraising,
CPS-028
|
|
Charity Law Update- May 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Non-Profit Commercial Activity: A Case
Comment on the BBM Canada Decision
by Karen J. Cooper.
Charity Law Bulletin
No.167, May 29, 2009
|
|
CRA Draft Guidance on the Protection
of Human Rights and Charitable Registration
by Terrance S. Carter.
Charity Law Bulletin
No.166, May 28, 2009
|
|
Lexpert Rankings
Jane Burke-Robertson and Terrance S. Carter were again recognized
as leaders in the area of charities and not-for-profits in
Canada by The Canadian Legal Lexpert Directory 2009. Terrance
Carter also co-authored the section summary for Charity &
Not-for-Profit Law in the directory with M. Elena Hoffstein
of Fasken Martineau DuMoulin LLP, who was also recognized
by Lexpert as a leader in the sector.
Charities/Not-for-Profit Law Summary
The Canadian Legal Lexpert Directory 2009.
|
|
Charity Law Update- April 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
CRA's New Anti-Terrorism Checklist
-A Step in the Right Direction
by Terrance S. Carter and Nancy E. Claridge.
Anti-Terrorism and
Charity Law Alert No.17, Apr. 29, 2009
|
|
Case Comment and Analysis of an Employee's
Duty to Mitigate Wrongful Dismissal Damages
by Barry W. Kwasniewski.
Charity Law Bulletin
No.165, Apr. 29, 2009
|
|
Lawyers Who Lobby On Behalf Of Charities
and Non-Profits by Theresa L.M.
Man.
Charity Law Bulletin
No.164, Apr. 29, 2009
|
|
The Exposure of Directors to Costs
in Litigation: A Case Comment
by Barry W. Kwasniewski, assisted by Jeremy I. Tam.
Charity Law Bulletin
No.163, Apr. 28, 2009
|
|
Charity Law Update- March 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Avoiding Director's Liability in Troubled
Economic Times by Karen J. Cooper,
assisted by Diem N. Nguyen.
Charity Law Bulletin
No.162, Mar. 27, 2009
|
|
Managing Endowments During Difficult
Financial Times by Terrance S.
Carter.
Charity Law Bulletin
No.161, Mar. 26, 2009
|
|
Monitoring Employee Computer Use Raises
Privacy Concerns by U. Shen Goh.
Charity Law Bulletin
No.160, Mar. 26, 2009
|
|
Employment Contracts for Charities
and Non-Profit Organizations
by Barry W. Kwasniewski.
Charity Law Bulletin
No.159, Mar. 26, 2009
|
|
Charity Law Update- February 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Commentary on the New T3010B Annual
Information Return by Terrance
S. Carter, assisted by Jeremy I. Tam.
Charity Law Bulletin
No.158, Feb. 26, 2009
|
|
Due Process and Anti-Terrorism Initiatives
Worldwide - Recent Developments
by Terrance S. Carter and Nancy E. Claridge, assisted by Sean
S. Carter.
Anti-terrorism and
Charity Law Alert No.16, Feb. 26, 2009
|
|
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
|
|
Comment on Delaware Decision and Possible
Need to Consider Director Indemnity Agreements
by Esther S.J. Oh, assisted by Pamela Shin.
Charity Law Bulletin
No.157, Feb. 25, 2009
|
|
Federal Budget 2009: Grants, Contributions
and Earmarks, but No New Tax Incentives
by Terrance S. Carter and Karen J. Cooper, assisted by Pamela
Shin.
Charity Law Bulletin
No.156, Jan. 30, 2009
|
|
Charity Law Update- January 2009
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Charity Law 2008 - The Year in Review
by Terrance S. Carter, Theresa L.M. Man and Karen J. Cooper.
Charity Law Bulletin
No.155, Jan. 23, 2009
|
|
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
|
|
CRA Releases Publication Outlining
Important Changes for Registered Charities
by Terrance S. Carter, assisted by Pamela Shin.
Charity Law Bulletin
No.154, Jan. 22, 2009
|
|
The Ins and Outs of Wrongful Dismissal
for Charities and Non-Profits
by Barry W. Kwasniewski.
Charity Law Bulletin
No.153, Jan. 20, 2009
|
|
Charity Law Update- December 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
What Canadians Think About Charities:
Highlights of Muttart's "Talking About Charities 2008"
Report by Terrance S. Carter,
assisted by Pamela Shin.
Charity Law Bulletin
No.152, Dec. 19, 2008
|
|
Highlights of CRA Registered Charities
Newsletter Winter 2008 by Terrance
S. Carter, assisted by Pamela Shin.
Charity Law Bulletin
No.151, Dec. 18, 2008
|
|
Calculation of 3.5% Disbursement Quota
for All Registered Charities
by Theresa L. M. Man.
Charity Law Bulletin
No.150, Dec. 18, 2008
|
|
Charity Law Update- November 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.
|
|
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
|
|
Highlights of CRA’S Report on Small
and Rural Charities by Terrance
S. Carter, assisted by Pamela Shin.
Charity Law Bulletin
No.149, Nov. 27, 2008
|
|
Employee or Independent Contractor?
Be Aware of the Risks by Barry
W. Kwasniewski.
Charity Law Bulletin
No.148, Nov. 26, 2008
|
|
Charity Law Update- October 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Lobbyist Registration Legislation:
Impact on Ontario Charities and Non-Profit Organizations
by Jane Burke-Robertson, assisted by Edudzi Ofori.
Charity Law Bulletin
No.147, Oct. 24, 2008
|
|
Canadian
Registered Charities: Business Activities and Social Enterprise
- Thinking Outside the Box was
presented by Terrance S. Carter at the twentieth annual conference
hosted by The National Center on Philanthropy and the Law of
New York University's School of Law.
October 24, 2008 |
|
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
|
|
Carters is Pleased to Announce the
Addition of a New Charity Litigation, Employment and Risk
Management Lawyer
Barry W. Kwasniewski, B.B.A., LL.B.
has joined our Ottawa office to practice in the areas of employment
law, charity related litigation, and risk management.
|
|
Canada Revenue Agency Notes by
Karen J. Cooper.
Charitable Thoughts,
Volume 12, No2, October 2008.
|
|
Charity Law Update- September 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Procedural Rights and Requirements
in Club Discipline Process by
Terrance S. Carter, assisted by Pamela Shin.
Charity Law Bulletin
No.146, Sep 29, 2008
|
|
Highlights of CRA Registered Charities
Newsletter Summer 2008 by Terrance
S. Carter, assisted by Pamela Shin.
Charity Law Bulletin
No.145, Sep 25, 2008
|
|
Human Rights Regime Change in Ontario:
What Charities Should Know by
Terrance S. Carter, assisted by Pamela Shin.
Charity Law Bulletin
No.144, Sep 25, 2008
|
|
Charity Law Update- July/August 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
CRA Draft Policy on Sports and Charitable
Registration by Karen J. Cooper
assisted by Edudzi Ofori.
Charity Law Bulletin
No.143, Aug 6, 2008
|
|
Be Careful What You Ask For: CRA Proposed
Policy on Fundraising by Theresa
L. M. Man and Terrance S. Carter.
Charity Law Bulletin
No.142, Aug 5, 2008
|
|
Update on Umbrella Organizations and
Title Holding Organizations: Final Version of CRA's Policy
Recently Released by Jacqueline
M. Demczur and Terrance S. Carter.
Charity Law Bulletin
No.141, Aug 5, 2008
|
|
New CRA Policies on the Promotion of
Volunteerism by Esther S.J.
Oh.
Charity Law Bulletin
No.140, July 31, 2008
|
|
Principles in Defining Charity An
excerpt from the forthcoming Halsbury's Laws of Canada charities
title by Donald J. Bourgeois.
To be published September
2008.
|
|
Detailed Commentary from CRA on Proposed
Fundraising Policy CRA has updated
its proposed fundraising policy, adding detailed explanations
of the individual elements set out in the summary document,
and extend the consultation process until August 31, 2008.
For more information see
CRAs Proposed Policy with Explanations
,
and
Charity Law Bulletin No.138.
|
|
Charity Law Update- June 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Bill C-62: Changes Afoot For Federal
Non-Profit Corporations by Jane
Burke-Robertson, assisted by Derek B. Mix-Ross.
Charity Law Bulletin
No.139, June 25, 2008
|
|
First Canadian Non-Profit Added To
Terrorism List by Terrance S.
Carter and Sean S. Carter.
Anti-Terrorism and
Charity Law Alert No.15 June 25, 2008
|
|
Constitutional Jurisdiction Over Charities
An excerpt from the forthcoming
Halsbury's Laws of Canada charities title by Donald J. Bourgeois.
To be published September
2008.
|
|
Revenue agency gets tough with charities
by Karen J. Cooper.
Lawyers Weekly, Volume
28, No. 8, June 20, 2008.
|
|
Reform
of Not-for-Profit Corporations Legislation
was presented by Terrance S. Carter at the Law Society of Upper
Canada Six-Minute Business Lawyer 2008, in Toronto, Ontario.
June 4, 2008
|
|
Canadian Privacy Legislation Requires
Consent: U.S. Anti-Terrorism Legislation Takes Away Consent
by U. Shen Goh.
Canadian Privacy Law
Review, Volume 5 No. 7, June 2008.
|
|
Inside Internal Control,
a newsletter published by First Reference Inc., references
a paper on the new Not-for-Profit Corporations Act presented
by Jane Burke-Robertson at the 2005 National Charity Law Symposium
entitled "Life After Bill C-21: How will it affect your
organization?"
Inside Internal Control,
Vol. 1, Iss. 5, June 2008.
|
|
New Rules Affecting Private Foundations
by Terrance S. Carter appeared
in the Greater Toronto Area Leave a Legacy™ charitable
giving supplement "Your Guide to Giving Back," which
was included in the Globe and Mail and Good Times magazine.
Leave a Legacy™
GTA: Your Guide to Giving Back,
Globe & Mail Insert, Saturday, May 31, 2008, and
Good Times Magazine Insert, June 2008.
|
|
CRA Imposes New Sanctions by
Karen J. Cooper.
Charitable Thoughts,
Volume 11, No. 3, May 2008.
|
|
Gifts of Land Especially Sensitive,
Many Alternative Scenarios reviews
the presentation entitled "Gifts of Land - Changing Ground
Rules!" made by Karen J. Cooper of Carters with Nora
Layard of the Green Legacies Project and Carla Funk of the
Land Conservancy of BC at the Canadian Association of Gift
Planners Annual Conference, held in Vancouver on April 24,
2008.
Canadian Fundraiser,
Volume 18, No. 10, May 31, 2008.
|
|
Canadian FundRaiser eNews
included a link to the May 2008 Issue of the Charity Law
Update.
Canadian FundRaiser,
Volume 18 No. 10, May 31, 2008.
|
|
Congratulations to Donald J. Bourgeois
on receiving the AMS/John Hodgson Award
Congratulations to Donald J. Bourgeois, counsel to Carters,
on receiving the 2008 AMS/John Hodgson Award of Excellence
from the Ontario Bar Association ("OBA") for charity
and not-for-profit law.
Spring 2008.
|
|
Lexpert Rankings
Jane Burke-Robertson and Terrance S. Carter were again recognized
as leaders in the area of charities and not-for-profits in
Canada by The Canadian Legal Lexpert Directory 2008. Terrance
Carter also co-authored the section summary for Charity &
Not-for-Profit Law in the directory with M. Elena Hoffstein
from our affiliated firm of Fasken Martineau DuMoulin LLP,
who was also recognized by Lexpert as a leader in the sector.
The Canadian Legal
Lexpert Directory 2008. .
|
|
Charities / Not-for-Profit Law: Recent
Developments of Importance by
Terrance S. Carter and M. Elena Hoffstein.
The Canadian Legal
Lexpert Directory 2008. .
|
|
Feds play tax shelter hardball
by Karen J. Cooper.
The Bottom Line, Volume
24 No. 7, June 2008.
|
|
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
|
|
Naturalist bequests property to not-for-profit
Rideau Waterway Land Trust by
Karen J. Cooper and Doug Lewis.
The Ottawa Citizen,
Wednesday, May28, 2008.
|
|
Canadian Fundraiser eNews
reviews the presentation by Terrance S. Carter on "Special
Consideration in Gift Planning for Religious Charities"
at the Canadian Association of Gift Planners Annual Conference,
held in Vancouver on April 24, 2008, in an article entitled
"Religious Charities - In some ways, they're treated
differently from others."
Canadian Fundraiser,
Volume 18 No. 9, May 15, 2008.
|
|
Linex Legal - Canada Legal Highlights
reproduced Charity Law Bulletin
No. 138 by Terrance S. Carter entitled "CRA Consultation
Paper for a Proposed Policy on Fundraising by Registered Charities."
Linex Legal - Canada
Legal Highlights, May 14, 2008.
|
|
Inside Internal Control,
a newsletter published by First Reference Inc., references
Charity Law Bulletin No. 138 entitled "CRA Consultation
Paper for a Proposed Policy on Fundraising by Registered Charities"
by Terrance S. Carter, assisted by Kimberley A. LeBlanc.
Inside Internal Control,
Vol. 1, Iss. 4, May 2008.
|
|
Private
Foundations and Community Foundations
was presented by M. Elena Hoffstein for the Canadian Tax Foundation
Fifty-Ninth Annual Tax Conference.
November 2007 (Updated in May
2008).
|
|
Carters Congratulates Theresa L.M.
Man on the successful completion of her Master of Laws Degree:
Congratulations to Theresa L.M. Man, a partner with the firm
practicing in charity and not-for-profit law with an emphasis
on tax issues, on the completion of her Master of Laws degree
in tax law at Osgoode Hall Law School this spring.
May 2008.
|
|
Canadian Fundraiser eNews
included a link to a paper presented by Terrance S. Carter
at the University of Iowa Provost's Forum on International
Affairs entitled "The Impact of Anti-terrorism Legislation
on Charities in Canada: The Need for Balance."
Canadian Fundraiser,
Volume 18 No. 8, April 30, 2008.
|
|
Charity Law Update- April 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
CRA Consultation Paper for a Proposed
Policy on Fundraising by Registered Charities
by Terrance S. Carter, assisted by Kimberley A. LeBlanc.
Charity Law Bulletin
No.138, April 23, 2008
|
|
Karen Cooper interviewed on Friday
Market Monitor, AM 580 CFRA
in Ottawa, to discuss the Ecological Gifts Program. A podcast
of the interview can be accessed online at the link below.
Friday Market Monitor,
April 18, 2008
|
|
Budget Enhances Incentives for Charitable
Giving by Theresa Man, Terrance
Carter and Derek Mix-Ross.
The Lawyers Weekly,
Vol. 27 No. 45, April 4, 2008 .
|
|
Tax Efficient Giving
by Theresa L.M. Man.
Sage Investor from
CIBC Wood Gundy, Spring 2008: Focus on Giving Back.
|
|
Charity Law Update- March 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
New CRA Guide on Charitable Work and
Ethnocultural Groups by Terrance
S. Carter, assisted by Derek B. Mix-Ross.
Charity Law Bulletin
No.137, March 28, 2008
|
|
Carrying on Charitable Activities Outside
of Canada Through the use of Agents and Contractors for Service
by Jacqueline M. Demczur and Terrance S. Carter, assisted
by Derek B. Mix-Ross.
Charity Law Bulletin
No.136, March 28, 2008
|
|
Charity Law- Courts also have a say
in the way charities operate in Canada
by Terrance Carter and M. Elena Hoffstein.
Canadian Fundraiser,
Volume 18 No. 5, March 15, 2008.
|
|
Federal Budget - Measures with implications
for voluntary sector by Theresa
L.M. Man and Terrance Carter, assisted by Derek B. Mix-Ross.
Canadian Fundraiser,
Volume 18 No. 5, March 15, 2008.
|
|
Federal Budget 2008: Highlights for
Charities by Theresa L.M. Man
and Terrance Carter, assisted by Derek B. Mix-Ross was included
in a bulletin published by the Foundation for Rural Living.
FRL Information Bulletin,
March 2008.
|
|
Carters is pleased to announce two
lawyers have recently been admitted as partners
We'd like to congratulate Karen J. Cooper and Esther S.J.
Oh on recently becoming partners. Each of these lawyers brings
considerable expertise to the firm in the area of charity
and not-for-profit law, and their becoming partner is a very
important addition for the firm. Please see the announcement
below for more information.
March 2008 .
|
|
Charity Law- Initiatives from bodies
other than government have impact too
by Terrance Carter and M. Elena Hoffstein.
Canadian Fundraiser,
Volume 18 No. 4, February 29, 2008.
|
|
Charity Begins at Work: Law Firms Give
and Get by Doing Good included
quotes from Terrance Carter.
Lawyers Weekly,
Volume 27 No. 39, February 22, 2008.
|
|
Charity Law Update- February 2008
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Federal Budget 2008 - Highlights For
Charities by Theresa L.M. Man
and Terrance S. Carter, assisted by Derek B. Mix-Ross.
Charity Law Bulletin
No.135, Feb 27, 2008
|
|
Proposed Guidelines for Research as
a Charitable Activity by Terrance
S. Carter and Jacqueline M. Demczur, assisted by Kimberley
A. LeBlanc.
Charity Law Bulletin
No.134, Feb 26, 2008
|
|
Cross Border Issues Under The Canada-U.S.
Treaty: U.S. Charities Operating In Canada
by Theresa L.M. Man.
Posted February 27, 2008
|
|
Standing Committee on Finance Recommends
Income Tax Act Amendments to Enhance Charitable Giving
in its February 7, 2008, report,
Taxing to Prosper: Canada's System of Taxes, Fees and Other
Charges, in the House o f Commons, which summarizes the
results of the Committee's pre-budget consultations and recommendations
made in advance of the 2008 Federal Budget.
The Committee has recommended that, "the federal government
amend the Income Tax Act in order to enhance incentives
for charitable giving." A number of organizations and
individuals appeared before the committee to discuss the principles
that should be considered when federal decisions about taxes,
fees and other charges are made. In furtherance of the Committee's
above noted recommendation, the witnesses made numerous requests
to the federal government, several of which include:
(i) that the disbursement quota legislation implemented to
date be reviewed in order to ensure that it enables charities
to focus on productivity growth;
(ii) that a national charities strategy be implemented incorporating
tax measures that stimulate private donations and improve
access to financing, as well as such complementary measures
as grants and contributions; and
(iii) that reforms be implemented to the system of federal
grants and contributions.
The full text version of the Committee's report, and specifically
the section pertaining to charities (Chapter 5, Section D),
is available at the link below.
The Report, February
7, 2008
|
|
CHARITY LAW - Looking back at developments
in 2007 affecting nonprofits
is the first of three articles that review changes in charity
law over the year, by Terrance S. Carter and M. Elena Hoffstein.
Canadian Fundraiser,
Volume 18 No. 3, February 15, 2008
|
|
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.
|
|
CRA'S First Notice of Suspension Upheld
by Tax Court of Canada by Karen
J. Cooper, assisted by Kimberley A. Cunnington-Taylor.
Charity Law Bulletin
No.133, Jan 25, 2008
|
|
Accounting Standards Board Adopts New
Standard and Proposes Changes to Another: The Effect on Not-For-Profit
and Charitable Organizations
by Karen J. Cooper, assisted by Kimberley A. Cunnington-Taylor.
Charity Law Bulletin
No.132, Jan 24, 2008
|
|
2007 Charity Law Developments: The
Year in Review by Terrance S.
Carter and M. Elena Hoffstein.
Charity Law Bulletin
No.131, Jan 23, 2008
|
|
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
|
|
New rules require foundations to get
rid of excess shareholdings by
Theresa Man.
The Lawyers Weekly,
Vol. 27 No. 29, November 30, 2007 .
|
|
Charity Law Update- November 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Canadian Privacy Legislation Requires
Consent; U.S. Anti-Terrorism Legislation Takes Away Consent
by U. Shen Goh.
Charity Law Bulletin
No.128, Nov 29, 2007
|
|
Canadian Fundraiser eNews
included a link to Charity Law Bulletin No. 126 entitled
“Supreme Court of Canada Confirms the Common Law With
Respect To Charity and Sports Organizations” by Karen
J. Cooper and Terrance S. Carter.
Canadian Fundraiser,
Volume 17 No. 21, November 15, 2007
|
|
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
|
|
Charities
Legislation & Commentary 2008 Edition,
co-edited by Maria Elena Hoffstein, Terrance S. Carter, and
Adam M. Parachin, which has been endorsed by Imagine Canada,
is now available through LexisNexis Butterworths online catalogue.
October 2007
Preface
|
|
Supreme Court of Canada Confirms the
Common Law With Respect To Charity and Sports Organizations
by Karen J. Cooper and Terrance
S. Carter.
International Journal
of Civil Society Law, Volume V Iss. 4, October 2007.
|
|
Charity Law Update- October 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
What Constitutes a Service Available
to the Public Under B.C. Human Rights Legislation?
by Dawn E. Philips and Terrance S. Carter.
Charity Law Bulletin
No.127 Oct 29, 2007
|
|
The Impact
of Anti-Terrorism Legislation on Charities in Canada: The Need
for an Appropriate Balance was
presented by Terrance S. Carter to the Commission of Inquiry
into the Investigation of the Bombing of Air India Flight 182
in Ottawa, Ontario.
Written Submission,
October 26, 2007
|
|
Supreme Court of Canada Confirms the
Common Law With Respect To Charity and Sports Organizations
by Karen J. Cooper and Terrance S. Carter.
Charity Law Bulletin
No.126 Oct 17, 2007
|
|
Clarification concerning effective
date of CICA Standards and Guidance Accounting Handbook
Section 3855
The September 2007 issue of the Charity
Law Update discussed the new Section 3855 entitled
Financial Instruments – Recognition and Measurement
which requires organizations to classify each financial instrument
(i.e. assets, liabilities, loans, etc.) into one of the categories
prescribed in Section 3855; and then measure each financial
instrument, either at fair value or at its cost, depending
on the type of financial instrument it is. While the Update
pointed out that the mandatory effective date for Section
3855 was deferred for many entities (for whom the new standard
now applies to annual financial statements relating to fiscal
years beginning on or after October 1, 2007), it neglected
to point out that this deferral did not apply to not-for-profits
for whom the changes were effective October 1, 2006. A revised
Update to include this clarification has now been posted.
|
|
Telemarketers May Feel Pinch of National
Do-Not-Call List by Terrance
Carter and Nancy Claridge.
The Lawyers Weekly,
Vol. 27 No. 20, September 28, 2007 .
|
|
Legal Risk Management Checklist for
Charities by Terrance S. Carter
and Jacqueline M. Demczur, Updated September 2007.
|
|
Charity Law Update- September 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
A Primer on the Law of Defamation in
Ontario by Suzanne E. White.
Charity Law Bulletin
No.125 Sep 26, 2007
|
|
Highlights of CRA Registered Charities
Newsletter Summer 2007 by Terrance
S. Carter and Kimberley A. LeBlanc.
Charity Law Bulletin
No.124 Sep 26, 2007
|
|
Decision Is Warning To Sham Corporations
by Terrance S. Carter and Nancy E. Claridge.
Charity Law Bulletin
No.123 Sep 25, 2007
|
|
Gifts In Trust: British Columbia Tackles
the Challenge of Protecting Designated Gifts
by Nancy E. Claridge and Terrance S. Carter, assisted by Derek
B. Ross.
Canadian FundRaiser
eNews, Vol. 17 No. 16, August 31, 2007.
|
|
Guidelines for Applying the New Intermediate
Sanctions for Charities by Karen
Cooper and Paula Thomas.
Bar-Ex News, 29
August 2007 (log-in required).
|
|
Don't Conscript Lawyers to this War
by Terrance Carter and Sean Carter.
The Lawyers Weekly,
Vol. 27 No. 15, August 24, 2007 .
|
|
Donation Tax Shelters Involving Flow-Through
Shares by Theresa Man, Karen
Cooper and Terrance Carter.
Bar-Ex News, 17
August 2007, Bar-Ex.com (log-in required)
|
|
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.
|
|
A Review of the New B.C. Charitable
Purposes Preservation Act by
Nancy E. Claridge and Terrance S. Carter, assisted by Derek
B. Ross.
Charity Law Bulletin
No.122 Aug 2, 2007
|
|
Court Upholds Corporation's Right to
Regulate Qualifications of Directors
by Nancy E. Claridge and Terrance S. Carter.
Charity Law Bulletin
No.121 July 31, 2007
|
|
Comments on a Consultation Paper for
Reform of the Corporations Act (Ontario)
by Jacqueline M. Demczur, assisted by Dawn E. Phillips.
Charity Law Bulletin
No.120 July 31, 2007
|
|
'Closing the Gaps': New Draft Regulations
Bring Lawyers Under the Purview of Terrorist Financing Laws
by Terrance S. Carter and Sean S. Carter.
Anti-Terrorism and
Charity Law Alert No.14 July 31, 2007
|
|
Charities, Telemarketing and the National
Do Not Call List: An Update on Recent CRTC Changes
by Terrance S. Carter and Nancy E. Claridge.
Charity Law Bulletin
No.119 July 30, 2007
|
|
Ontario Divisional Court Update on
Fair and Reasonable Interpretation of By-Laws
by Terrance S. Carter and Paula J. Thomas.
Charity Law Bulletin
No.118 July 30, 2007
|
|
Carters is pleased to announce that
Paula J. Thomas has joined the firm after having articled
with the Orangeville office.
Ms. Thomas will be practicing in the area of charity and not-for-profit
law.
July 1, 2007
|
|
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
|
|
Guidelines for Applying the New Intermediate
Sanctions for Charities by Karen
J. Cooper and Paula J. Thomas.
Charity Law Bulletin
No.117 June 14, 2007
|
|
Donation Tax Shelters Involving Flow-Through
Shares by Theresa L.M. Man, Karen
J. Cooper and Terrance S. Carter.
Charity Law Bulletin
No.116 June 12, 2007
|
|
CRA Issues Warning to Charities on
Tax Shelter Gifting Arrangements
The Canada Revenue Agency (“CRA”) recently issued
a warning to registered charities with respect to their becoming
involved in tax shelter gifting arrangements. CRA has warned
that participating in such arrangements can jeopardize their
charitable status or expose them to monetary penalties. Examples
of tax shelter gifting arrangements identified by CRA include
gifting trust arrangements, leveraged cash donations, and
buy-low, donate-high schemes. The CRA intends to challenge
and proceed with compliance action against any arrangement
that does not comply with the Income Tax Act and that
charities which knowingly exploit their tax receipting privileges
by participating in schemes that are abusive or fraudulent,
or that fail to devote their resources to legitimate charitable
activities, will be subject to revocation and/or significant
penalties. In addition, the CRA may also apply penalties against
those persons who promote such arrangements or who participate
in making false statements to the CRA.
See the full text of the
CRA warning.
June 4, 2007
|
|
Charities / Not-for-Profit Law: Recent
Developments of Importance by
Terrance S. Carter and M. Elena Hoffstein.
The Canadian Legal
Lexpert Directory 2007, June 2007
|
|
Major Changes to Anti-terrorism Laws
Recommended by House of Commons Subcommittee Report
by Sean S. Carter and Terrance S. Carter.
Charitable Thoughts,
Volume 10 No. 4, June 2007
|
|
Building a Legacy with Endowed Gifts
by Terrance S. Carter.
Your Guide to Charitable
Giving & Estate Planning, Leave a Legacy GTA
National Post insert, May 2007.
|
|
Non-Share Capital Corporations Must
Interpret By-Laws Fairly, Reasonably and in Good Faith
by Terrance S. Carter and Paula J. Thomas.
Charitable Thoughts,
Volume 10, No. 3, April 2007
|
|
International Commission of Jurists'
Eminent Jurist Panel on Terrorism, Counter-Terrorism and Human
Rights included a presentation at
the Canadian Hearings by Terrance S. Carter entitled "Canadian
Charities: The Forgotten Victims of Canada’s Anti-Terrorism
Legislation."
April 24, 2007
|
|
Charity Law Update- April 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Carters Professional Corporation Wins
Award of Excellence The Greater
Dufferin Area Chamber of Commerce selected Carters as winner
in the category of Industrial/Commercial Business Excellence
(in excess of 26 employees) at the Business Excellence Awards
2007 dinner.
April 24, 2007
|
|
Effective Asset Protection Through
Multiple Corporate Structures
by Jacqueline M. Demczur and Terrance S. Carter.
Charity Law Bulletin
No.115 April 24, 2007
|
|
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
|
|
Major Changes to Anti-terrorism Laws
Recommended by House of Commons Subcommittee Report
by Terrance S. Carter and Sean S. Carter.
Anti-Terrorism and
Charity Law Alert No.13 April 18, 2007
|
|
Anti-Terrorism Report: Recognizes draconian
legislation's deleterious effect on charities by
Sean S. Carter and Terrance S. Carter.
Canadian Fundraiser,
Volume 17 No. 7, April 15, 2007
|
|
Non-share capital corporations must
apply rules as rigourously and fairly as those with shares
by Terrance Carter and Paula Thomas.
The Lawyers Weekly,
Vol. 26 No. 45 April 6, 2007
|
|
Carters is pleased to announce three
lawyers have recently been admitted as partners
We'd like to congratulate Jane Burke-Robertson, Theresa L.M.
Man and Jacqueline M. Demczur on becoming a partner. Each
of these lawyers brings a considerable amount of experience
to the firm, and the change in their status is a positive
step for the firm. See the announcement below for more information.
April 2007
|
|
Canadian Fundraiser eNews included
a link to Charity Law Bulletin No. 110 entitled "
Non-Share Capital Corporations Must Interpret By-Laws Fairly,
Reasonably and in Good Faith" by Terrance S. Carter and
Paula J. Thomas.
Canadian Fundraiser,
Volume 17 No. 6, March 31, 2007
|
|
Charity Law Update- March 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Federal Budget will have Major Impact
on Charitable Donations by Karen
J. Cooper and Terrance S. Carter.
The Lawyers Weekly,
Vol. 26 No. 44 March 30, 2007
|
|
Federal Budget 2007 Highlights For
Charities by Karen J. Cooper
and Terrance S. Carter.
Charity Law Bulletin
No.113 March 29, 2007
|
|
Business Contributions to Canadian
Communities: Recent Survey Results
by Jacqueline M. Demczur and Paula J. Thomas.
Charity Law Bulletin
No.112 March 28, 2007
|
|
Federal Budget Extends Capital Gains
Exemption to Private Foundations But Imposes New Self-Dealing
Rules In the Federal Budget released
on March 19, 2007, the federal government introduced a number
of measures which will have a substantial impact on donors
and charities. After consultations and considerable lobbying
by organizations, such as Philanthropic Foundations Canada,
the Canadian Association of Gift Planners and Imagine Canada,
the government upheld the commitment it made in the 2006 Budget
to eliminate the taxation of capital gains arising from donations
of publicly-listed securities to private foundations. This
measure will also be extended to donations of publicly-listed
securities by an arm's length employee who acquired the security
under an option granted by the employer and which will exempt
the associated employment benefit from tax. The existing government
concerns that persons connected with a private foundation,
by virtue of their and the foundation's combined shareholdings,
may have undue influence that they may use for their own benefit
have been addressed in the 2007 Budget through the introduction
of an excess business holdings regime for private foundations
related to the intermediate sanctions introduced for charities
in 2004. The proposed regime places limits on foundation shareholdings
that take into account the holdings of persons not dealing
at arm's length with the foundation and imposes reporting
and divestment requirements on a private foundation, depending
upon the level of shareholdings. In addition, the 2007 Budget
measures provide an incentive for corporations to donate medicines
to charities that distribute medicines internationally and
modify rules related to gifts of private corporation shares
and "loan-backs." A Charity Law Bulletin
on the 2007 Federal Budget will follow in the near future.
2007 Federal Budget
|
|
Charity Law - How court decisions can
make a difference to the sector by
Terrance S. Carter and M. Elena Hoffstein.
Canadian Fundraiser,
Volume 17 No. 5, March 15, 2007
|
|
Canadian Fundraiser eNews included
a link to Charity Law Bulletin No. 111 entitled "GST/HST
on Membership Fees" by Karen J. Cooper.
Canadian Fundraiser,
Volume 17 No. 5, March 15, 2007
|
|
Charity Law - CRA policies, publications,
and other legislative initiatives by
Terrance S. Carter and M. Elena Hoffstein.
Canadian Fundraiser,
Volume 17 No. 4, February 28, 2007
|
|
Canadian Fundraiser eNews included
a link to "Corporate Giving: A Tax Perspective"
by Theresa L.M. Man.
Canadian Fundraiser,
Volume 17 No. 4, February 28, 2007
|
|
Charity Law Update- February 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
GST/HST on Membership Fees
by Karen J. Cooper.
Charity Law Bulletin
No.111 February 22, 2007
|
|
Corporate Giving: A Tax Perspective
by Theresa L.M. Man.
Posted February 2007
|
|
Non-Share Capital Corporations Must
Interpret By-Laws Fairly, Reasonably and in Good Faith
by Terrance S. Carter and Paula J. Thomas.
Charity Law Bulletin
No.110 February 21, 2007
|
|
Charity Law - Looking back at legislative,
judicial impacts on charities by
Terrance S. Carter and M. Elena Hoffstein.
Canadian Fundraiser,
Volume 17 No. 3, February 15, 2007
|
|
2006 charity and not-for-profit law
developments: the year in review by
Terrance S. Carter and M. Elena Hoffstein.
Bar-Ex.com, February
6, 2007
|
|
Anti-terrorism
law increases burden for charities
by Terrance S. Carter & Sean S. Carter.
Law Times Vol. 18
No. 5 February 5, 2007
|
|
New anti-terrorist financing law has
direct impact for charities by
Terrance S. Carter and Sean S. Carter.
Bar-Ex.com, February
2, 2007
|
|
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
|
|
Planned
Giving for High Net Worth Clients
by Karen J. Copper and Theresa L.M. Man in this semi-annual
newsletter of the Canadian Cancer Society.
The Advisor Update,
Vol. 3, Iss.1, Winter 2007
|
|
Charity Law Update- January 2007
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
CRA Registered Charities Newsletter
Highlights From 2006 by Theresa
L.M. Man and Paula J. Thomas.
Charity Law Bulletin
No.109 January 25, 2007
|
|
Business Support for Employee Volunteers
in Canada: Results of a National Survey
by Jacqueline M. Demczur and Paula J. Thomas.
Charity Law Bulletin
No.108 January 24, 2007
|
|
New Anti-Terrorist Financing Law has
Direct Impact for Charities
by Terrance S. Carter and Sean S. Carter.
Anti-Terrorism and
Charity Law Alert No.12 January 24, 2007
|
|
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
|
|
Bill C-33 - Proposed Amendments to
the Income Tax Act Affecting Charities
by Theresa L.M. Man and Terrance S. Carter.
Charitable Thoughts,
Vol. 10 No. 2 December 2006
|
|
Advancing Religion as a Head of Charity:
What Are the Boundaries? by Terrance
S. Carter.
The Philanthropist,
Volume 20 No. 4, December 2006
|
|
New Disbursement Quota Rules Under
Bill C-33 by Maria Elena Hoffstein
and Theresa L.M. Man.
The Philanthropist,
Volume 20 No. 4, December 2006
|
|
Charity Law Update- December 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Khawaja Decision Affords Little
Relief for Charities by Terrance
S. Carter and Sean S. Carter.
Anti-Terrorism and
Charity Law Alert No.11 December 20, 2006
|
|
Court of Appeal Update on Corporate
Governance Compliance by Terrance
S. Carter, assisted by Paula J. Thomas.
Charity Law Bulletin
No.106 December 20, 2006
|
|
Promotion of Ethical Tourism Not Considered
Charitable by Karen J. Cooper
and Terrance S. Carter.
Charity Law Bulletin
No.105 December 19, 2006
|
|
Canadian Fundraiser eNews included
a link to "Canadian's Opinions About Charities"
by Terrance S. Carter.
Canadian Fundraiser,
Volume 16 No. 23, December 15, 2006
|
|
Loss of competitive advantage is not
identical to loss of earning capacity
by Thelson Desamour.
The Lawyers Weekly,
Vol. 26 No. 30 December 8, 2006
|
|
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 7, 2006
|
|
Khawaja Does Not Adequately Protect
Charities by Terrance S. Carter
and Sean S. Carter.
The Lawyers Weekly,
Vol. 26 No. 29 December 1, 2006
|
|
Canadian Fundraiser eNews included
a link to "Donations of Premium Points" by Karen
J. Cooper.
Canadian Fundraiser,
Volume 16 No. 22, November 30, 2006
|
|
Charity Law Update- November 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Canadians’ Opinions About Charities
by Terrance S. Carter, assisted by Paula J. Thomas.
Charity Law Bulletin
No.103 November 20, 2006
|
|
Technical
Amendments Released by Department of Finance The
long-awaited Notice of Ways and Means Motion to move forward
with proposed amendments to the Income Tax Act containing
significant changes affecting charities have just been released.
A number of the proposed changes will impact the operations
of registered charities in Canada in a substantial way, including
the definition of “gift,” split-receipting, designation
of charitable organizations and public foundations, revocation
of charitable registrations, etc. The proposed changes were
last released by the Department on July 18, 2005, which amended
and consolidated earlier proposed amendments released in 2002,
2003 and 2004. The amendments proposed in July 2005 have been
summarized in Charity Law Bulletin Nos. 76 and 77 available
at our website. A future Charity Law Bulletin will be
posted on our website shortly to summarize the difference between
the proposed amendments contained in this Notice of Ways and
Means Motion and in the July 2005 proposal. The text of the
proposed changes and accompanying explanatory notes are available
at the Department's website.
November 9, 2006 Release |
|
Strategies
for Charitable Donations: How to give possessions away but still
use them by Karen J. Cooper and
Theresa L.M. Man.
The Bottom Line,
Volume 22 No. 14, November 2006
|
|
Endowed Gifts Require Planning by
Terrance S. Carter.
Catholic Register, November
5, 2006
|
|
Canadian Charities: The Forgotten
Victims of Canada's Anti-terrorism Legislation
by Terrance S. Carter.
International Journal
of Civil Society Law, Volume IV Iss. 4, October 2006.
|
|
Operator's Licences & Religious
Freedom by Mervyn F. White and
Anne-Marie Langan.
Christian Legal Journal,
Fall 2006.
|
|
Canadian Fundraiser eNews included
a link to "Planned Giving for High Net Worth Clients"
by Karen J. Cooper and Theresa L.M. Man.
Canadian Fundraiser,
Volume 16 No. 19, October 31, 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.
|
|
Ontario’s Greenbelt Plan May Impact
Charitable Land Use by Terrance
S. Carter and Nancy E. Claridge.
Charity Law Bulletin
No.102 October 27, 2006
|
|
Non-Share Capital Corporations Must
Strictly Adhere to Corporate Governance Procedures
by Terrance S. Carter, assisted by Paula J. Thomas.
Charity Law Bulletin
No.101 October 27, 2006
|
|
Advancing Religion as a Head of Charity:
What Are the Boundaries by Terrance
S. Carter.
Revised October 2006
|
|
Documenting Transfers of Funds Outside
Canada by Jacqueline M. Demczur
and Terrance S. Carter, assisted by Paula J. Thomas.
Charity Law Bulletin
No.100 October 26, 2006
|
|
Judge Strikes Down Motive Requirement
from Anti-Terrorism Legislation
Ontario's Superior Court of Justice decision in R. v. Khawaja
strikes down a portion of the definition of "terrorist
activity" in Canada's Criminal Code on the grounds
that it infringed Charter rights. However, the ruling
has had the negative effect of actually broadening the definition
of "terrorist activity," by reducing the elements
the Crown must prove. An Anti-terrorism and Charity Law
Alert discussing the decision is forthcominge.
October 26, 2006
|
|
Premium
Points May or May Not Constitute a Gift, Depending on Circumstances
refers to comments made by Karen
J. Cooper in Charity Law Bulletin No. 99.
Canadian Fundraiser
Vol.16 No.19 Oct 15, 2006
|
|
Report on CRA Technical Issues Committeeby
Terrance S. Carter.
Charity Talk, CBA
National Charities and Not-for-Profit Law Section Newsletter,
October 2006.
|
|
Charities and Not-for-Profit Fundraising
Handbook, 2nd Edition - Preface and Chapter 1 Now Available.
By Donald J. Bourgeois, counsel
to Carters Professional Corporation.
Posted October 2006
|
|
Branding & Trade Marks Handbook
for Charitable and Not-for-Profit Organizations - Introduction
and Chapter 1 Now Available.
Co-authored by Terrance S. Carter and U. Shen Goh of Carters
Professional Corporation.
Posted October 2006
|
|
The Legal Context of Nonprofit Management,
by Terrance S. Carter and Karen
J. Cooper, chapter 5 of The Management of Nonprofit and
Charitable Organizations in Canada, is now available to
download.
Posted October 2006
|
|
Charities
Dangerously Seen as Weak Points in War on Terrorism
by Terrance S. Carter.
Canadian Fundraiser
Vol.16 No.18 Sep 30, 2006
|
|
Charity Law Update- September 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Supreme Court of Canada News
The Supreme Court of Canada granted leave to appeal in the
case of A.Y.S.A. Amateur Youth Soccer Association v. Canada
Revenue Agency (F.C.A.) (31476). In that case, the organization,
which was established to promote amateur youth soccer in Ontario,
was refused registration as a charitable organization on the
basis that the promotion of sport is not recognized as a charitable
purpose at common law. The applicant lost its appeal to the
Federal Court of Appeal (see the related notice in the April
2006 Issue of Charity Law Update) but its
appeal of that decision will now be heard by the Supreme Court
of Canada.
September 21, 2006
|
|
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, assisted by Nancy E. Claridge and Sean
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
|
|
Split-Receipting
CRA recently issued an advance income tax ruling in a situation
involving the donation of a work of art to a Museum which
provided a loanback of the work to the donor for the remainder
of his or her life. While CRA could not rule on the application
of the proposed legislation, it provided an opinion to the
effect that the advantage resulting from the loanback would
not invalidate the gift, that the eligible amount of the gift
would be the certified fair market value of the work less
the amount of the advantage accorded in respect of the loanback,
and that, assuming the work qualified as cultural property
within the meaning of the definition of "total cultural
gifts" in subsection 118.1(1), proposed subsection 248(35)
(new deemed fair market value rules) would not apply (CRA
Document 2006-017039, in French).
|
|
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
|
|
Budget 2006 Update: Provincial Harmonization
In an
announcement dated
August 3, 2006, the Ontario Ministry of Finance
indicated that it would introduce legislative measures to
ensure that the provincial tax treatment of donations of publicly-traded
shares and ecological gifts would parallel the
federal measures
announced in the 2006 federal Budget, and that
both would be exempt from the provincial Corporate Minimum
Tax (CMT). Similarly, the Quebec
Government confirmed that it would ensure that
measures are introduced to eliminate the provincial tax on
capital gains resulting from gifts of publicly-traded shares
and ecological gifts.
In addition, as part
of the 2006-2007 provincial budget, the Government
extended similar capital gains treatment to gifts of musical
instruments to educational institutions and added a new category
of organizations authorized to issue provincial donations
receipts: cultural or communications organizations.
|
|
Minister's decision to suspend CAC
needs to be reconsidered by Terrance
S. Carter.
The Lawyers Weekly,
Vol. 26 No. 15 August 25, 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
|
|
Unprecedented Anti-Terrorism Due Diligence
Standards Emerge for Charities
by Terrance S. Carter and Sean S. Carter.
Charitable Thoughts,
Volume 10 Issue No. 1 August 2006
|
|
Ministers Decision to Suspend CAC Needs
to be Reconsidered by Terrance
S. Carter.
Charitable Thoughts,
Volume 10 Issue No. 1 August 2006
|
|
Charity Law Update- July / August 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Update on the Application of PIPEDA
to Municipalities, Universities, Schools
and Hospitals by U. Shen Goh.
Charity Law Bulletin
No.97 July 20, 2006
|
|
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.
|
|
Privacy Legislation and its Application
to Fundraising and Personal Health Information
by U. Shen Goh.
Charity Law Bulletin
No.95 June 14, 2006
|
|
NEW Branding & Trade Marks Handbook
for Charitable and Not-for-Profit Organizations,
co-authored by Terrance S. Carter and U. Shen Goh of Carters
Professional Corporation, is now available from LexisNexis
Butterworths.
June 2006
|
|
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
|
|
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.
|
|
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
|
|
Publication of Magazines for the Advancement
of Education byTheresa L.M. Man.
Charity Law Bulletin
No.92 April 18, 2006
|
|
Health
Care - Integration has Several Implications for Hospital Funds
by Terrance S. Carter.
Canadian Fundraiser
Vol.16 No.7 April 15, 2006
|
|
Comment on Canada’s National Ballet
School Trade-Mark Case by U.
Shen Goh and Terrance S. Carter.
Charity Law Bulletin
No.91 April 11, 2006
|
|
Canada Revenue Agency releases Guidelines
on Public Benefit Test by Terrance
S. Carter and Karen J. Cooper.
The Lawyers Weekly,
Vol. 25, No. 45 April 7, 2006
|
|
CRA Reversal Means Foundations can
Now Incur Debts by Theresa Man.
The Bottom Line,
Vol.22 No. 4, April 2006
|
|
Proposed Elimination of Tax on Gifts
of Public Company Shares by Karen
J. Cooper.
Charitable Thoughts,
Vol. 9, No. 4, March 2006 (Ontario Bar Association)
|
|
Charity Law Update- March 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
Canadian
Fundraiser eNews included a link
to "Proposed Elimination of Tax on Gifts of Public Company
Shares" by Karen J. Cooper.
Canadian Fundraiser
Vol.16 No.5 March 15, 2006
|
|
Implications of New Ontario Health
Legislation for Charities byTerrance
S. Carter assisted by Nancy E. Claridge.
Charity Law Bulletin
No.90 March 16, 2006
|
|
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
|
|
Take a close look at valuations by
promoters of donation tax shelters
by Karen J. Cooper and Terrance S. Carter.
The Lawyers Weekly,
Vol. 25, No. 41 March 10, 2006
|
|
Proposed Elimination of Tax on Gifts
of Public Company Shares by
Karen J. Cooper.
Charity Law Bulletin
No.89 March 9, 2006
|
|
A Comparison of the Three Categories
of Registered Charities by Theresa
L.M. Man and Terrance S. Carter.
The Philanthropist,
Vol. 20, No. 1 February 2006
|
|
New CRA Policy on Umbrella Organizations
by Jacqueline M. Connor and Terrance S. Carter.
The Philanthropist,
Vol. 20, No. 1 February 2006
|
|
Tax
Shelters - Case judgement heightens concern about valuations
of gifts by Karen Cooper and Terrance
Carter.
Canadian Fundraiser
Vol. 16 No. 4 February 28, 2006
|
|
Canadian
Fundraiser eNews included a link
to "Beware of Donation Tax Shelter Valuations," by
Karen J. Cooper and Terrance S. Carter.
Canadian Fundraiser
Vol.16 No.3 February 15,2006
|
|
Charity Law Update- February 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
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, 2006
|
|
Beware of Donation Tax Shelter Valuations
by Karen J. Cooper and Terrance S. Carter.
Charity Law Bulletin
No.87 Feb. 8, 2006
|
|
Chronically Absent Employees: How Can
Employers Cope? by Anne-Marie
Langan.
Employment Law Bulletin
No.2 Feb. 8, 2006
|
|
Foundations Incurring Debts To Purchase
Investments by Theresa L.M.
Man.
Charity Law Bulletin
No.86 Feb. 7, 2006
|
|
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
|
|
Investment Executive article "Appreciation"
gifts lower sum on donation receipt" cites Terrance S.
Carter on split-receipting by
Stewart Lewis.
Investment Executive,
February 2006 Issue
|
|
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 entitled "Knights of Columbus and Religious
Charities that Rent Out their Facilities."
Nonprofit Alert, January
/ February 2006
|
|
B.C. Court of Appeal Affirms Lower
Court Ruling Upholding the CRA Split-Receipting Guidelines
by Terrance S. Carter and Nancy
E. Claridge.
Charitable
Thoughts, Vol. 9, No. 3,
January 2006 (Ontario Bar Association)
|
|
Inquiries
Still Required When Charities Issue Donation Receipts
by Theresa L.M. Man and Terrance S. Carter.
Charitable Thoughts,
Vol. 9, No. 3, January 2006 (Ontario Bar Association)
|
|
Gift Planning in Canada Reproduces
Disbursement Quota Flow Chart from Charity Law Bulletin
No. 67
The January 2006 issue of Gift Planning in Canada, published
by The Hillborn Group, included the complex disbursement quota
flow chart that first appeared in Charity
Law Bulletin
No. 67 entitled "Disbursement Quota Formula Under
Bill C-33 (March 2004 Federal Budget Enabling Legislation).
|
|
Charity Law Update- January 2006
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
2005 Charity and Not-For-Profit Law
Developments: The Year in Review
by Terrance S. Carter and M. Elena Hoffstein.
Charity Law Bulletin
No.85 Jan 12, 2006
|
|
CRA Charities Newsletter Highlights:
Fall of 2004 To Fall of 2005
by Terrance S. Carter.
Charity Law Bulletin
No.84 Jan 12, 2006
|
|
Inquiries Still Required When Charities
Issue Donation Receipts by Theresa
L.M. Man and Terrance S. Carter.
Charity Law Bulletin
No.83 Jan 11, 2006
|
|
Changes to Sanctions, Penalties and
Appeals Process for Charities
by Karen J. Cooper.
Charity Law Bulletin
No.82 Jan 11, 2006
|
|
Charity Tax Rules have Evolved
by Theresa L.M. Man and Terrance S.
Carter.
The Lawyers Weekly
Vol.25 No.32, Dec 23, 2005
|
|
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
|
|
Creating a Green Legacy: The Ecological
Gifts Program by Karen J. Cooper.
Charity Law Bulletin
No.81 Dec 14, 2005
|
|
CRA Releases Releases Important Advisory
on Partisan Political Activities
In light of the recent election
call, Canada Revenue Agency released a new advisory entitled
"Important Advisory on Partisan Political Activities"
in recognition that there continues to be uncertainty among
charities and members of the general public concerning what
activities would constitute a "partisan political activity."
The stated purpose of the advisory is to remind registered
charities that there are limitations on certain types of political
activities that can be undertaken by them. For further information
on the topic of political activities, please see Church
Law Bulletin No. 15 entitled "Political Activities:
What Churches and Charities Can and Cannot Do" available
at www.charitylaw.ca.
Read the advisory of
December 14, 2005
|
|
Donald J. Bourgeois named Editor of
The Philanthropist for three year term
We’d like to congratulate Donald J. Bourgeois, counsel
to Carter & Associates, who will become the new Editor
for the quarterly journal The Philanthropist, effective January
1, 2006. He will be succeeding David Stevens, who has served
in this position for the last five years.
The Philanthropist
|
|
New Ontario
Bill may see transfer of charitable gifts between health service
providers
Ontario's Minister of Health and Long-Term Care, George Smitherman,
introduced Bill 36, the Local Health System Integration Act,
2005, which will lead to the integration of local health
systems known as local health integration networks. Of interest
to charitable donors are provisions that enable the Minister
and a local integration network to order a health service provider,
which includes hospitals, psychiatric facilities, seniors and
nursing homes, and mental health and addiction service providers,
to transfer charitable property to another health service provider.
This would include all gifts, trusts, bequests, devises and
grants of property made before and after the provision comes
into force. Gifts given for a specified purpose would still
be required to be used for the specified purpose by the other
health service provider. Bill 36's second reading carried on
division and was ordered referred to the Standing Committee
on Social Policy.
December 7, 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
|
|
Charitable Giving: Sweeping Amendments
are in Place by Theresa Man
and Terrance S. Carter.
The Bottom Line,
Vol.21 No. 16, December 2005
|
|
CRA Releases Amendments to the New
Requirement for Official Donation Receipts
Registered charities are required
to include the name Canada Revenue Agency and the website
address www.cra-arc.gc.ca/charities
on all official donation receipts. It is acceptable to include
this information by means other than normally required printed
(e.g., sticker, stamp, handwritten). Although CRA will continue
to honour receipts issued in 2005 that do not contain the
new information, CRA expects all registered charities to include
the new information as of January 1, 2006.
Read the notice of
December 2, 2005
|
|
Guiding the Urge to Give: Organizational
Implications by Karen Cooper
and Terrance Carter as part of the STEP Study in the Society
of Trust and Estate Practitioners Newsletter.
STEP INSIDE, Vol.5
No.1, Fall 2005
|
|
Beware of Donation Tax Shelter Valuations
In the recent Federal Court
of Appeal decision A.G.
(Canada) v. Caedmon Nash et al (November 21, 2005)
overturning the Tax Court of Canada, the Court has sent a
signal that registered charities and donors should be wary
of the valuations provided by promoters of donation tax shelters,
particularly if the valuation is based on the "financial
planner market." This decision, along with the recent
decision of the Tax Court of Canada in
Corbett et al v. H.M.Q. (November 23, 2005), relating
to the donation of land to a charitable trust, provides important
guidance when reviewing appraisal report. A Charity Law
Bulletin discussing the implications of these decisions
will be forthcoming.
November 24, 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
|
|
Incorporation:
Factors to Consider by Don Bourgeois,
Counsel to Carter & Associates, in a semi-annual newsletter
of the Canadian Cancer Society.
The Advisor, Vol.
4, Iss.1, Fall 2005
|
|
Charity Law Update- November 2005
Updating Charities and Not-For-Profit Organizations
on recent legal developments.
|
|
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
|
|
CRA Releases
Fall Charities Newsletter
Registered Charities Newsletter No. 25 contains a brief explanation
of the application process through which organizations are considered
for registered charity status, promotion of volunteerism as
a charitable activity, and various issues involving volunteers,
such as when a person is considered to have been remunerated
by a charity, and when such remuneration constitutes a taxable
benefit.
November 9, 2005
|
|
Discipline
of Church Dissidents by Terrance
S. Carter, assisted by Anne-Marie Langan and Nancy E. Claridge.
Christianity.ca,
November 9, 2005
|
|
International
Journal of Civil Society Law
included a link to Charity Law Bulletin No. 78 in its
electronic newsletter.
IJCSL Newsletter,
Vol. 2 Iss.12, November 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
|
|
Charities
Legislation & Commentary 2006 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.
Preface
|
|
Regulatory
Regime - New rules seen as consistent with recommendations of
VSI by Karen Cooper.
Canadian Fundraiser
Vol. 15 No. 20 Oct. 31, 2005
|
|
Time
to Act on Fundraising Laws by
Terrance S. Carter & Nancy E. Claridge.
Law Times Vol. 16
No. 32 Oct. 24, 2005
|
|
Canada’s
2005 National Symposium on Charity Law: An Executive Review
by Terrance S. Carter.
International Journal
of Civil Society Law, V.3 I.4
October 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. |
|
New United
Kingdom Terrorism Bill and its Implications for Canada
by Terrance S. Carter, assisted by Nancy E. Claridge.
Anti-Terrorism and
Charity Law Alert No.8 Oct. 20, 2005
|
|
CRA Provides
Sample Donation Receipts
CRA released 4 sample official donation receipts as a guide
to charities. Although receipts issued by charities do not need
to appear exactly as presented in the samples, the receipts
must contain all relevant information set out in the sample
receipts. The 4 samples are for (1) cash gift with no advantage,
(2) cash gift with advantage, (3) non-cash gift with no advantage
and (4) non-cash gift with advantage.
October 19, 2005
|
|
Amendments Imply Sweeping Changes for
Charity by Theresa Man.
The Bottom Line,
Vol.21 No. 13, Mid-October 2005
|
|
The
Age Old Question of the Division of Church & State is in
the Spotlight Again by Terrance
S. Carter.
Christian Legal Journal
Fall 2005
|
|
Creating a charitable green gifts program
by Karen J. Cooper.
The Lawyers Weekly
Vol.25 No.22, Oct 14, 2005
|
|
Charity Law Update- October 2005
Updating Charities and Not-For-Profit
Organizations on recent legal developments.
|
|
ULCC Recommends that Provinces Enact
Charitable Fundraising Legislation
by Terrance S. Carter, assisted by Nancy E. Claridge.
Charity Law Bulletin
No.79 Oct. 14, 2005
|
|
New CRA Policy on Umbrella Organizations
by Jacqueline M. Connor and Terrance S. Carter.
Charity Law Bulletin
No.78 Oct. 12, 2005
|
|
ITA
Amendments: Consolidates Proposals from Variety of Sources
by Theresa L.M. Man.
Canadian Fundraiser
Vol. 15 No. 18 Sep. 30, 2005
|
|
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 Charities: The Shadow of the
Law by Terrance S. Carter, Carter
& Associates.
September 27, 2005
|
|
Wills, Living Wills - What You Need
and Why by Jacqueline M. Connor
for the newly launched Canadian version of Lawyers.com in
the ‘Legal Topics’ section.
September 2005
|
|
New Appeals Regime Intends to be More
Accessible and Affordable for Charities by
Karen J. Cooper.
The Lawyers Weekly
Vol.25 No.17, Sep 9, 2005
|
|
Charity Law Update- September 2005
|
|
July 18, 2005 Draft Amendments To The
Income Tax Act Affecting Charities
by Theresa L.M. Man.
Part I – Definition Of Gift & Split-Receipting
Charity Law
Bulletin No.76 Sep. 8, 2005
Part II – Other
Changes Charity
Law Bulletin No.77 Sep. 8, 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
|
|
Charity
Law and Income Tax Changes Covered in a Recent Interview with
Theresa Man Theresa Man of Carter
& Associates was recently interviewed concerning changes
to the Income Tax Act affecting charities enacted by Bill C-33,
as well as common pitfalls faced in the operation of charities
for an article that appeared in a Toronto daily newspaper.
Ming Pao Daily News,
September 6, 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
|
|
How do Charitable Organizations and
Foundations Differ under Income Tax? by
Theresa L.M. Man and Terrance S. Carter.
The Lawyers Weekly
Vol.25 No.16, Sep 2, 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
|
|
Civil Marriage Act Designed
to Protect those Opposed to Same-Sex Marriage by
Terrance S. Carter and Anne-Marie Langan.
The Lawyers Weekly
Vol.25 No.15, Aug 26, 2005
|
|
International
Journal of Civil Society Law Newsletter referenced
Charity Law Bulletin No. 73, "A Comparison of the
Three Categories of Registered Charities" by Theresa L.M.
Man and Terrance S. Carter.
IJCSL Newsletter Vol.2
Issue 9 August 2005
|
|
A
Comparison of the Three Types of Registered Charities
by Theresa L.M. Man and Terrance S. Carter.
Canadian Fundraiser
Vol. 15 No. 15 Aug. 15, 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
|
|
The Three
Year Review of C-36 Anti-Terrorism Act: The Ongoing Consequences
and Impact for Canadian Charities
by Terrance S. Carter and Sean S. Carter.
Anti-Terrorism and
Charity Law Alert No.7 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
|
|
The Canadian Association e-Zine
reproduced Charity Law Bulletin No.70,
"Privacy Legislation Increasingly Applied to Charitable
and Non-Profit Organizations," by U. Shen Goh.
Canadian Association
e-Zine, Summer 2005
|
|
Canadian
Fundraiser eNews included a link
to "Proposed Amendments to the Ontario Heritage Act on
Charities and Not-for-Profit Organizations," by Terrance
S. Carter and Ann Walters.
Canadian Fundraiser
Vol.15 No.13 July 15,2005
|
|
Terrance S. Carter was quoted in the
Globe and Mail, citing
tax amendments have come a long way but, the process can still
be improved.
Excerpt from Globe
and Mail, July 12, 2005
|
|
Terrance S. Carter was quoted in the
Globe and Mail, concerning
charities giving tax advice.
Excerpt from Globe
and Mail, July 12, 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
|
|
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
|
|
|
Charitable
Thoughts recently published "Effect
of Inter-Charity Transfers on Disbursement Quota Calculation
under Bill C-33" by Theresa L.M. Man and Terrance S. Carter.
Charitable Thoughts
Vol. 8 No. 5 May, 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 |
|
Bill C-33,
A second Act to implement certain provisions of the budget
tabled in Parliament on March 23, 2004, received Royal Assent
and is in force. Changes brought
about by the budget implemented by this act have been the subject
of several Charity Law Bulletins.
See Link for more details. May 13, 2005
|
|
Threatening
the Balance of the Scales of Justice: Unrepresented Litigants
in the Family Courts of Ontario The
prize-winning paper from the Queen's University Law School 2004
Paths Less Travelled Conference by Anne-Marie Langan.
Queen's Law Journal, Spring
2005 Volume 30(2)
|
|
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
|
|
Guide
to Charitable Giving and Estate Planning from Leave a Legacy
in the Globe & Mail. This
invaluable booklet was included as an insert in the Globe &
Mail, with articles by Terrance S. Carter of Carter & Associates
and M. Elena Hoffstein of our affiliated firm Fasken Martineau
DuMoulin LLP, among others.
May 5, 2005
|
|
Canadian
Bar Association Submission on the Three Year Review of the Anti-terrorism
Act Terrance Carter is a member
of the CBA committee that authored the section of the report
dealing with the impact of this legislation on charities
May 2005 |
|
Charity
Law Update - May 2005
|
|
Recent
Ontario Decision Revisits Prayer in Government Proceedings
by Mervyn F. White.
Church Law Bulletin
No.10 Apr. 30, 2005
|
|
Canadian
Fundraiser eNews reference Carter & Associates lawyers in
relation to the definition of charity and budget provisions.
Canadian Fundraiser
Vol. 15 No.8 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
|
|
Privacy
Legislation Increasingly Applied to Charitable and Non-Profit
Organizations by U. Shen Goh.
Charity Law Bulletin
No.70 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.
|
|
Canadian
Fundraiser eNews coverage of the Imagine Canada Symposium at
which Terrance Carter was a panelist discussing the impact on
philanthropy of the Tsunami disaster.
Canadian Fundraiser
Vol. 15 No.7 Apr 15, 2005
|
|
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
|
|
Effect
of Inter-Charity Transfers on Disbursement Quota Calculation
under Bill C-33 by Theresa L.M.
Man and Terrance S. Carter.
Charity Law Bulletin
No.69 April 12, 2005
|
|
Income
Tax Amendments Affect Charities
by Terrance S. Carter and Theresa L.M. Man.
The Lawyers Weekly
Vol. 24 No.45 Apr 8, 2005
|
|
B.C. Court
Upholds CRA Guidelines on Split-Receipting
by Suzanne E. White and Terrance S. Carter.
Charity Law Bulletin
No.68 Apr. 7, 2005
|
|
Charity
Law Update - April 2005
|
|
Disbursement
Quota Formula Under Bill C-33 (March 2004 Federal Budget Enabling
Legislation) by Theresa L.M. Man
and Terrance S. Carter.
Charity Law Bulletin
No.67 Mar. 31, 2005
|
|
Creating
Enforceable Pledge Agreements
by Sarah Bradley of Fasken Martineau DuMoulin LLP.
Charity Law Bulletin
No.66 Mar. 31, 2005
|
|
The
Year in Review: 2004 Canadian Charity and Not-for-profit Law
Developments Related to Planned Giving, by
Terrance S. Carter and Theresa Man.
Planned Giving Pulse
, March 2005
|
|
Parliament
continues its review of Bill C-21, An act respecting not-for-profit
corporations
The Standing Committee on Industry,
Natural Resources, Science, and Technology heard statements
from several witnesses regarding the proposed legislation and
will continue study of the legislation when they convene again
on May 30, 2005.
March 21, 2005
|
|
Anti-terrorism
legislation requires due diligence from tsunami relief agencies
by Terrance S. Carter and Sean S. Carter.
The Lawyers Weekly
Vol. 24 No.41 Mar 11, 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
|
|
Federal
Minister of Justice Provides Insight on new Anti-terrorism Act
The honourable Irwin Cotler, Minister
of Justice and Attorney General of Canada appeared before the
special committee of the senate on the anti-terrorism act on
Monday, February 21, 2005, and outlined the foundational principles
that underpin our anti-terrorism law. See the full speech at
the link below.
March 10, 2005
|
|
C.D. Howe Institute Advocates Putting
Private and Public Foundations on Level Ground
In February 2005, the institute’s
publication Backgrounder featured an article titled “Firm
Foundations: Putting Private and Public Foundations on Level
Ground.” This article argues that private foundations exist
so Canadian donors may pursue charitable activities through
long-lived institutions organized to achieve those goals.
Public policy should encourage Canadians to pursue their visions.
March 10, 2005
|
|
CharityVillage.com
links to Legal Risk Management Checklists for Charities and
Not-for-Profit Organizations by Jacqueline M. Connor and Terrance
S. Carter of Carter & Associates.
March 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
|
|
Canadian
Fundraiser eNews included a link to Charity Law Bulletin No.
62, " National Do Not Call
List: Impact on Charities and Not-For-Profit Organizations "
by Terrance S. Carter and Anne-Marie Langan.
Canadian Fundraiser Vol.
15 No. 4, February 28, 2005.
|
|
Canadian
Fundraiser eNews included a link
to Charity Law Bulletin No. 64, "2004 Charity and Not-For-Profit
Law Developments: The Year in Review" by Terrance S. Carter
and M. Elena Hoffstein.
Canadian Fundraiser
Vol. 15 No. 3 February 15,
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
|
|
The Canadian
Association e-Zine reproduced
Charity Law Bulletin No. 60, "New Canada Not-For-Profit
Corporations Act and Its Impact on Charitable and Non-profit
Corporations" by Jacqueline M. Connor and Terrance S. Carter.
Canadian Association
e-Zine January 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
|
|
The Protection
of Confidential Commercial Information in the American and Canadian
Contexts (EF Cultural Travel v. Explorica) by
Suzanne E. White.
Canadian Journal of
Law and Technology, July 2004
Posted February 2005
|
|
Recent
Changes to the Income Tax Act Affecting Charities in
Canada, by Terrance S. Carter and
Theresa Man.
International Journal
of Civil Society Law, 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.
See link for full text of
the proposed Act .
|
|
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
|
|
Liability of Directors by
Jane Burke-Robertson in Industry Canada's Primer for Directors
of Not-for-Profit Corporations.
Added January 2005
|
|
Duties of Directors by
Jane Burke-Robertson in Industry Canada's Primer for Directors
of Not-for-Profit Corporations.
Added January 2005
|
|
Charity Law Update
- January 2005
|
|
December 2004 Amendments to the Income Tax Act Affecting
Charities by Theresa L.M. Man and
Terrance S. Carter.
Charity Law Bulletin
No.61 Jan. 12, 2005
|
|
The
Implications for Charities of Anti-Terrorism Initiatives on
Humanitarian Assistance for Southeast Asia
by Terrance S. Carter and Sean S. Carter.
Anti-Terrorism and
Charity Law Alert No.6
Jan. 11, 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
|
|
CRA news
release on Tsunami relief donations and related tax rules.
CRA has explained its position concerning the rules applying
to donations for the Tsunami relief effort in two publications
that can be accessed at the link below, and which should be
referred to for more details.
|
|
A review
of draft amendments to the Income Tax Act by
Theresa L.M. Man and Terrance S. Carter.
The Bottom Line
January 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
|
|
The
Philanthropist recently published
the second part of“Charities and Compliance with Anti-Terrorism
Legislation: A Due Diligence Response by Terrance S. Carter.
The Philanthropist
Vol. 19 No. 2, December 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
|
|
Senate
Banking Committee Report on Charitable Giving Adopted
The Senate has adopted the fourth report of the Standing Senate
Committee on Banking, Trade and Commerce, entitled: The Public
Good and Private Funds: The Federal Tax Treatment of Charitable
Giving by Individuals and Corporations, available at http://www.parl.gc.ca/38/1/parlbus/commbus/senate/com-e/bank-e/rep-e/rep04dec04-e.htm.
December 15, 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
|
|
Minister
of Finance Tables a Notice of Ways and Means Motion to Implement
Budget 2004 Measures The federal
government released a Notice of Ways and Means Motion which
replaces the September 16, 2004 draft legislation and introduces
a number of changes to the Income Tax Act. The following
is a link to the draft legislation for your information: http://www.fin.gc.ca/news04/04-075e.html.
December 6, 2004
|
|
Charity
Law Update - December 2004
|
|
Emerging
International Information Collection and Sharing Regimes: The
Consequences for Canadian Charities,
by Terrance S. Carter and Sean S. Carter.
The International Journal
of Not-for-Profit Law, Vol. 7 Issue 1, Nov. 2004
|
|
Canadian
Fundraiser eNews includes coverage
of Mervyn White's presentation at the 2004 Annual Church
& Charity Law Seminar on operational risk management.
"Risk Management - It's a wild and scary world out there
- be on guard"
Canadian Fundraiser
Vol. 14 No. 22 Nov. 30, 2004
|
|
Worldwide
Implications of America’s Emerging Policies Concerning
NGOs, Non-Profits and Charities
by Terrance S. Carter and Sean S. Carter.
Anti-Terrorism and
Charity Law Alert No.5 Nov.
30, 2004
|
|
New Disbursement Quota Rules in September 16, 2004 Draft Amendments
to the Income Tax Act by
Theresa L.M. Man and Terrance S. Carter.
Charity Law Bulletin
No.59 Nov. 26, 2004
|
|
Senate
Banking Committee to study methods for stimulating increase
in Canadians’ charitable giving
Click on the link below to view the Committee News Release.
Ottawa, November 19, 2004
|
|
Canadian
FundRaiser eNews includes coverage of Terrance Carter's
presentation at a Canadian Fundraiser workshop in September
on Director's Liability. "Director's
Liability - Litigation, prosecution - boogeymen with real substance"
Canadian FundRaiser
eNews , Vol 14 No 21, Nov 15, 2004
|
|
New
Legislation to Govern Federal Not-for-Profit Corporations
announced by the Minister of Industry. The proposed new Canada
Not-for-Profit Corporations Act will replace Parts II and
III of the Canada Corporations Act with a leading-edge,
modern corporate governance framework for not-for-profit organizations
incorporating at the federal level. A Charity Law Bulletin
commenting on the Proposed Act will be forthcoming. In the meantime,
see the link below for more information.
November 15, 2004
|
|
Advancing Religion as a Charity: Is it Losing Ground?
by Terrance S. Carter and Jacqueline M. Connor.
Church Law Bulletin
No.6 Nov. 10, 2004
|
|
Essentials of Operational Risk Management
by Mervyn F. White.
Nov. 10, 2004
|
|
Jane
Burke-Robertson will be teaching
a course on the law of charities and not-for-profit organizations
at the Faculty of Law, University of Ottawa, in the Winter/Spring
2005 term.
|
|
Highlights of the National Survey of Nonprofit and Voluntary
Organizations by Terrance S. Carter
and Nancy E. Claridge.
Charity Law Bulletin
No.57 Oct. 31, 2004
|
|
Trading
of Charitable Donations, Appeal Regime, and Transparency and
Accessibility of Information in September 16, 2004 Draft Amendments
to the Income Tax Act by
Theresa L.M. Man and Terrance S. Carter.
Charity Law Bulletin
No.56 Oct. 31, 2004
|
|
Revocation
and Annulment of Registered Charities in September 16, 2004
Draft Amendments to the Income Tax Act
by Theresa L.M. Man and Terrance S. Carter.
Charity Law Bulletin
No.55 Oct.30, 2004
|
|
Donald
J. Bourgeois has recently been
appointed to the Liability Working Group of the Insurance Bureau
of Canada and Voluntary Sector Forum.
|
|
Intermediate
Penalties and Sanctions in September 16, 2004, Draft Amendments
to the Income Tax Act by
Theresa L.M. Man and Terrance S. Carter.
Charity Law Bulletin
No.54 Oct. 29, 2004
|
|
Legal
Liabilities in Fundraising: Own securities can be source of
funds, undertaken correctly, by
Terrance S. Carter - The ninth in a series of articles providing
a practical overview of the legal risks associated with charitable
fundraising in Canada.
Canadian Fundraiser
Vol. 14 No. 19 Oct. 15, 2004
|
|
Terrance
S. Carter has recently been appointed
to the Canadian Bar Association's Legislation and Law Reform
Committee reviewing Canada's anti-terrorism legislation.
|
|
Charity
Village recently published "Supreme
Court of Canada Adopts Broad View of Religious Freedom"
by Terrance S. Carter and Nancy E. Claridge as a featured article.
Charity Village
Oct. 12, 2004
|
|
Christian
Legal Journal reproduced Church
Law Bulletin No. 5, entitled "Supreme Court of Canada Adopts
Broad View of Religious Freedom" by Terrance S. Carter.
Christian Legal Journal
Fall 2004
|
|
The
Philanthropist recently published
“Charities and Compliance with Anti-Terrorism Legislation:
The Shadow of the Law” by Terrance S. Carter.
The Philanthropist
Vol. 19 No. 1, September 2004
|
|
Carter
& Associates is pleased to welcome two new associates.
Suzanne E. White, B.A., LL.B., Ontario Bar, 2004,
Charity and Not-for-Profit Law, and litigation.
U. Shen Goh, LL.B., LL.M., Ontario Bar, 2004, Trade-marks,
Privacy and Information Protection.
|
|
Legal
Liabilities in Fundraising VIII: Self-Insured Gift Annuities
are Rarely Used - With Reason,
by Terrance S. Carter - The eighth in a series of articles providing
a practical overview of legal risks associated with charitable
fundraising in Canada.
Canadian Fundraiser
Vol. 14 No. 18 Sep. 30, 2004
|
|
Cy
Pres Granted to Enable Charitable Trust to Meet Disbursement
Quota by Terrance S. Carter and
Nancy E. Claridge.
Charity Law Bulletin
No.53 Sep. 28, 2004
|
|
Emerging
International Information Collection and Sharing Regimes: the
Consequences for Canadian Charities
by Terrance S. Carter and Sean S. Carter.
Anti-Terrorism and
Charity Law Alert No.4 Sep.
28, 2004
|
|
New
CRTC Decision Stays Telemarketing Rules
as a result of the Canadian Marketing Association’s application
to review and vary its May 2004 decision. However, the requirement
that telecommunications service providers track and report complaint
statistics is still valid, effective January 1, 2005.
Please see the links
below for more detailed information:
Sep. 28, 2004
|
|
The
Lawyers Weekly recently published
"Directorate Announces Reforms to Charitable Regs"
by Terrance S. Carter and Nancy E. Claridge.
The Lawyers Weekly
Vol. 24 No.19 Sep. 24, 2004
|
|
The
Lawyers Weekly recently published
"SCC Decides on Religious Freedom" by Terrance S.
Carter and Nancy E. Claridge.
The Lawyers Weekly
Vol. 24 No.19 Sep. 24, 2004
|
|
Charities
and the GST/HST by Terrance S.
Carter and Nancy E. Claridge.
Charity Law Bulletin
No.52 Sep. 22, 2004
|
|
Federal Government Releases Draft Budget
Legislation that Impacts Charities,
including detailed provisions to implement the many penalties
and taxes proposed in the March 2004 Budget. Details will
be set out in future Charity Law Bulletins.
Sep. 16, 2004
|
|
Legal Liabilities
in Fundraising VII: Gifts of Shares or Interest in Business
and Real Property, by Terrance
S. Carter - The seventh in a series of articles providing a
practical overview of the legal risks associated with charitable
fundraising in Canada.
Canadian Fundraiser
Vol. 14 No. 17 Sep. 15, 2004
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Canadian
Fundraiser eNews included a quote
from Charity Law Bulletin 51, “Supreme Court of
Canada Adopts Broad View of Religious Freedom” by Terrance
S. Carter.
Canadian Fundraiser
Vol. 14 No. 17 Sep. 15, 2004
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Charity
Law Update - September 2004
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Canadian Fundraiser eNews
included a reference to Terrance Carter's comments in Charity
Law Bulletin No. 49 in an article entitled "Court
reaffirms hospital can't collect money promised to it."
Canadian FundRaiser,
Vol. 14 No. 15
August 31, 2004
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Legal Liabilities
in Fundraising VI: Sponsorship arrangements can also be fraught
with potholes for the unwary, by
Terrance S. Carter - The sixth in a series of articles providing
a practical overview of the legal risks associated with charitable
fundraising in Canada.
Canadian Fundraiser
Vol. 14 No. 16 Aug. 31, 2004
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Supreme
Court of Canada Adopts Broad View of Religious Freedom
by Terrance S. Carter
Charity Law Bulletin
No.51 August 23, 2004
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Federal
Court of Appeal Weighs in on Definition of Advancing Religion
by Terrance S. Carter
Charity Law Bulletin
No.50 August 20, 2004
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Legal Liabilities
in Fundraising V: Avoiding Liability Involving Donor-Restricted
Gifts by Terrance S. Carter
- The fifth installment in a series of articles providing a
practical overview of the legal risks associated with charitable
fundraising in Canada.
Canadian FundRaiser,
Vol. 14 No. 15
August 15, 2004
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Canadian Fundraiser eNews
included a link to Charity Law Bulletin No. 49, "Ontario
Court of Appeal Affirms Unenforceability of Pledges"
by Terrance S. Carter.
Canadian FundRaiser,
Vol. 14 No. 15
August 15, 2004
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Bruce W.
Long volunteers with International Justice Mission (IJM) Bruce
W. Long, sponsored by Carter and Associates, was part of a volunteer
legal team working in India to help release children from bondage
in quarries and child brothels. For more information on the
IJM, visit their website at www.ijm.org.
Summer 2004
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Legal Liabilities
in Fundraising IV: Avoiding Liability Arising from Testamentary
Gifts by Terrance S. Carter
- The fourth installment in a series of articles providing a
practical overview of the legal risks associated with charitable
fundraising in Canada.
Canadian FundRaiser,
Vol. 14 No. 14
July 31, 2004
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Ontario
Court of Appeal Affirms Unenforceability of Pledges
by Terrance S. Carter
Charity Law Bulletin
No.49 July 30, 2004
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Legal
Liability in Fundraising: A New Approach in Risk Management
by Terrance S. Carter
Charity Law Bulletin
No.48 July 29, 2004
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The
International Journal of Civil Society Law
- a publication of the Catholic University of America, Columbus
School of Law - reproduced Charity Law Bulletin No. 46,
titled "New Telemarketing Rules will have Onerous Impact
on Charities", by Terrance S. Carter.
Volume II Issue 3, July
2004
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Directorate
Announces Reforms to the Charitable Regulatory Environment by
Terrance S. Carter
Charity Law Bulletin
No.47 July 22, 2004
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Legal Liabilities
in Fundraising III: Looking at the Donor's Rights and Remedies,
by Terrance S. Carter - The
third installment in a series of articles providing a practical
overview of the legal risks associated with charitable fundraising
in Canada.
Canadian FundRaiser,
Vol. 14 No. 13
July 15, 2004
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Charity
Law Update - July 2004
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New
Telemarketing Rules Will Have Onerous Impact on Charities
by Terrance S. Carter.
Charity Law Bulletin
No.46 June 30, 2004
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Legal
Liabilities in Fundraising II: Fundamental legal considerations
involved in fundraising, by
Terrance S. Carter - The second installment in a series of articles
providing a practical overview of the legal risks associated
with charitable fundraising in Canada.
Canadian FundRaiser,
Vol. 14 No. 12, June
30, 2004
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Extra-Provincial
Corporate and Fundraising Compliance for Charities by
Esther S.J. Oh and Jacqueline M. Conner.
Charity Law Bulletin
No.45 June 28, 2004
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Law
Times Focus on Privacy Law Features an Interview with Mark J.
Wong of Carter & Associates
on recent Canadian legislation, PIPEDA, and their potential
application to Charities and Not-for-Profit Organizations.
Law Times Vol.15
No.20 June 21, 2004 Excerpt
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