by Dev User | Sep 29, 2016 | Charity & Not-for-Profit Law, Faith-Based Organizations
– CRA News
– Public Consultation on Charities and Political Activities
– Announced Appointment of New Director General of Charities Directorate
– Finance Canada Reviews Commitment by MasterCard and Visa to Reduce Fees for Charities
– CRA Updates its Website on Charitable Donation Tax Credit Rates
– Donation Receipts Invalid if Information Missing or Donation Inflated
– CRA Provides Clarity on Supplies Exempt from GST/HST
– Court Upholds Rock Climbing Waiver
– Social Media Accounts and Safe Work Environments
– Alberta Court of Appeal Affirms Court’s Jurisdiction to Review Unfair Church Discipline
– Why Charities Need to Register Official Marks as Trademarks
– Kellogg Canada Inc. in Violation of the Canadian Radio-television and Telecommunications Act
– Restrictive Covenant found to be a Non-competition Clause as opposed to Non-solicitation Clause
– CRA Provides Comments on Foreign Exempt Trusts
– Anti-Terrorism & Money-Laundering Update
– Public Safety Canada Report on Terrorist Threat in Canada
– Significant Changes to FATF Recommendation 8 and Interpretive Notes
September 2016 Charity & NFP Law Update
by Dev User | Sep 29, 2016 | Charity & Not-for-Profit Law, Employment Law, Expertise
A decision, released on July 13, 2016, of the Ontario Superior Court of Justice in Arif v Li again highlights the importance of liability waivers as an effective liability shield. Mr. Arif (the “plaintiff”) suffered injuries while rock climbing and sued several parties he alleged were legally responsible. On a motion for summary judgment brought by the defendants, they relied on signed liability waivers as a full defence to the lawsuit. The defendants in this case were Zen Climb, its president Mr. Xiaoping Li, and the Halton Region Conservation Authority, which owned the property where the climb took place. The court upheld the executed liability waivers, granting summary judgment dismissing the action against all defendants.
For charities and not-for-profits, an important part of risk management in relation to programs, events and activities is the consistent use of liability waivers. A well-drafted waiver may provide a complete defence to injury or property damage claims.
For the balance of this Bulletin, please see Charity & NFP Law Bulletin No. 391.
by Dev User | Sep 29, 2016 | Charity & Not-for-Profit Law, Counter Terrorism Law, Expertise
Public Safety Canada Report on Terrorist Threat in Canada
On August 25, 2016, Public Safety Canada released its 2016 Public Report on the Terrorist Threat to Canada (the “Report”). The Report covers the principle terrorist threat to Canada, recent domestic and international terrorist attacks, the National Terrorism Threat Level, the global terrorism threat, emerging issues and how Canada is responding to the threat. The National Terrorism Threat Level at the time that the Report was published was at “Medium”. The Report says that the primary terrorist threat to Canada remains “violent extremists”, both those inspired by a terrorist ideology and those directed by a terrorist group. Daesh (a.k.a. the Islamic State of Iraq and the Levant (“ISIL”); a.k.a. the Islamic State of Iraq and Syria (“ISIS”)) and al-Qaida are listed as specific terrorist groups that pose a threat to Canada.
The Report also raises the issue of extremist travellers; those who travel to conflict areas in order to join terrorist groups. The Report discusses ISIS as a global terrorism threat, detailing actions in specific areas of the world. Emerging issues include advances in technology, participation of women in terrorism-related activities, and the use of chemical weapons. The Report details that Canada is responding to threats through arrests and convictions, terrorist listings, the Global Coalition to Counter ISIS, military efforts, stemming the flow of foreign terrorist fighters, supporting stabilisation, exposing and countering ISIS ideology, counter-terrorism capacity building programs, gathering research to deepen understanding, and eliminating ISIS’s sources of funds. When moving to eliminate any terrorist organization’s sources of funds, there is always a focus on improperly diverted charitable funds, and therefore charities working in conflict zones or in communities where “extremism” has been identified need to be aware of the ongoing and increasing government oversight.
Significant Changes to FATF Recommendation 8 and Interpretive Notes
As reported in our June 2016 Charity & NFP Law Update, the Financial Action Task Force (“FATF”) revised FATF Recommendation 8 and its Interpretive Note (“INR8”), which are now part of the FATF’s main Recommendation Document. The FATF is an inter-governmental body responsible for setting and monitoring international standards to combat money laundering and the financing of terrorism. Recommendation 8 deals specifically with combating the abuse of non-profit organisations, on an international scale. The revised INR8 contains many changes that have resulted from the call for public consultation on the INR8 in November 2015 and the April 2016 consultation and dialogue meetings with non-profit organisations in Vienna.
For the balance of this Alert, please see Anti-Terrorism and Charity Law Alert No. 46.
by Dev User | Aug 25, 2016 | Charity & Not-for-Profit Law, Expertise
Charity & NFP Law Bulletin No. 390.
On June 24, 2016, the Federal Court of Appeal (“FCA”) released its decision in the Credit Counselling Services of Atlantic Canada Inc. v Minister of National Revenue (“Credit Counselling”) case, which was heard on April 28, 2016. The issue being reviewed in this decision was whether the activities carried on by Credit Counselling Services of Atlantic Canada Inc. (the “Appellant”) “related to the ‘prevention of poverty’” could be classified as “charitable activities for the purposes of the Income Tax Act” (“ITA”). Ultimately, the FCA found that the prevention of poverty object and related activities carried on by the Appellant were not charitable at law and dismissed its appeal, upholding the decision of the Minister of National Revenue (“the Minister”) to confirm the annulment of the Appellant’s charitable registration. This case is also important because it provides some indication concerning how courts will assess an annulment of charitable registration, as opposed to a revocation, and on what standard of review they will base their decision. Here the FCA confirmed that the Notice of Annulment of Registration (the “Notice of Annulment”) issued to the Appellant by the Minister will be assessed by the same standards of review as a revocation of charitable registration.
For the balance of this Bulletin, please see Charity & NFP Law Bulletin No. 390
