January 2013 Charity & NFP Law Update

Timely Reminder to Apply for Continuance Under the CNCA
CRA News
CRA Guidance on Arts Activities and Charitable Registration Released
Tax Court Considers Timeshare Tax Shelter
CRA View Says that NPOs can Refund Membership Fees – with Caution
CRA Makes Changes to the Clergy Residence Deduction Form
Federal Court of Appeal Comments on Bill C-48
CRA Views on NPOs with Taxable Subsidiaries and Non-Profit Parent
Keeping Proper Records Important for Charities and Donors
Transitioning Under the New Ontario Not-For-Profit Corporations Act
Industry Canada Publishes Revised Anti-spam Regulations
Top Court Affirms Balanced Approach to Competing Charter Rights
Limiting Slip and Fall Liability for Charities and NPOs
Nova Scotia Passes Community Interest Companies Act
Hospital Foundation Required to Pay Municipal Taxes on Office Space
Court Provides Comments on Who Owns a Charity
Supreme Court Upholds ‘Motive Provision’ of Terrorism Law
Australia Establishes National Regulator for Charities
UN Counter Terrorism Committee Discusses Not-for-Profit Sector


January 2013 Charity & NFP Law Update