The 2020 Ottawa Region Annual Charity & NFP Law Seminar Materials
The 2020 Ottawa Region Annual Charity & NFP Law Seminar Materials
New Trademarks Act Now in Force: What it Means for Your Charity or NFP
New Trademarks Act Now in Force: What it Means for Your Charity or NFP
From “PPDDAs” to Lobbying: The New Reality of Public Policy Advocacy by Charities
From “PPDDAs” to Lobbying: The New Reality of Public Policy Advocacy by Charities
Ministry of Health Revokes its Hospital Naming Directive
February 2020 Charity & NFP Law Update
On December 18, 2019, the Deputy Premier and Minister of Health announced that the hospital naming directive previously issued in October 2017, discussed in the October 2017 Charity and NFP Law Update, would be revoked so that hospitals in Ontario will no longer be required to obtain approval from the Minister of Health prior to adopting a new corporate or business name. However, recognizing that naming opportunities are key in securing donations for hospitals and hospital foundations and also that corporate or business names must respect the interests of local communities, the Ontario government will require hospitals to abide by certain expectations in order to help hospitals secure donations. The expectations are explained in a backgrounder released by the Ministry:
- Each hospital should have in place a naming policy to ensure a consistent approach to the adoption of corporate and business names.
- Meaningful consultation with stakeholders and the community concerning the adoption of a proposed name is an essential step in determining whether to adopt a new corporate or business name.
- A hospital corporation and business names are valuable assets to the hospital and community. A decision to adopt a new corporate or business name in recognition of philanthropy should be made where the level of philanthropy corresponds with the value of that asset.
- Any agreement concerning the adoption of a corporation or business name should not include a contractual term to the effect that a hospital will use a name indefinitely.
- Hospitals will continue to provide the ministry with notice of the anticipated adoption of a new corporate or business name.
In this regard, hospitals and hospital foundations should review their fundraising policies to ensure they are in compliance with the new expectations of the Ministry of Health.
Competition Bureau’s Role in Digital Advertising: Implications for Charities and Not-for-Profits
CRA News
– Excise and GST/HST News No. 107
– CRA Introduces Digital Processes for Authorizations
– CRA Charities and Information Sessions and Webinars
CAGP Provides Update on Gifts of Life Insurance in B.C.
Legislation Update
– Bill C-7, An Act to amend the Criminal Code (medical assistance in dying)
– Ontario Bill 175, Connecting People to Home and Community Care Act, 2020
– Ontario Bill 136, Provincial Animal Welfare Services Act, 2019 Now Proclaimed
Donation Receipts Signed by and in Favour of Charity Officer Denied
Tax Court of Canada Rejects Charitable Donation Scheme… Again
Ontario Court Rules on Trusts in Scouts Land Ownership Dispute
One Incident of Sexual Harassment Justified Termination for Cause
BC Court Finds Indigenous Ceremonies in School Did Not Violate Freedom of Religion
Ministry of Health Revokes its Hospital Naming Directive
Recent Issues in Privacy: Case Law Update
New Canadian UDRP Provider for Resolving Domain Name Disputes
Anti-Terrorism/Money Laundering Update
– Further Amendments to Regulations under the PCMLTFA
– US 2020 National Strategy for Combating Terrorist and Other Illicit Financing
– UN Working Paper on Impact of Counter-terrorism Legislation on Humanitarian Action
Essential Trademark Issues for Charity and Not-For-Profit Lawyers
Theresa L.M. Man Named to CRA Technical Issues Working Group
CAGP Provides Update on Gifts of Life Insurance in B.C.
February 2020 Charity & NFP Law Update
CAGP Provides Update on Gifts of Life Insurance in B.C.
In November 2019, Canadian Association of Gift Planners (“CAGP”) reported that British Columbia’s then-regulator for the Insurance Act, the British Columbia Financial Institutions Commission (“FICOM”), now the BC Financial Services Authority (the “BCFSA”), had provided a BC charity with an enforcement letter advising that it had contravened the Insurance Act when it accepted a life insurance policy donation from a BC resident. The enforcement letter indicated that the acceptance of life insurance policies was considered “trafficking” in contravention of the Act, and that charities could not solicit or accept donations of life insurance policies from BC residents. FICOM instructed the charity to specifically note on its website that BC residents cannot donate life insurance policies.
CAGP has now released an update on gifts of life insurance policies on February 25, 2020. The update states that CAGP had also been informed of a second charity that had received a similar warning from FICOM. As it has been common for charities to solicit and accept donations of life insurance policies, CAGP indicates that the BCFSA’s current stance is concerning. Although the matter is currently relegated to BC, this issue could also emerge in other Canadian jurisdictions because equivalent provincial insurance statutes contain similar language. In providing further clarity, CAGP indicates that:
1.Despite efforts to gain clarity from the BCFSA on the matter, little clarity is available to date. The BCFSA is now reviewing the matter and will provide a response upon completion.
2.This issue pertains only to situations involving the transfer of an insurance policy itself, and not situations where the donor remains the owner of a policy and names the charity as a beneficiary of that policy.
3.Insurance companies have provided differing views on the meanings of the enforcement letters, adding to the confusion concerning what may be permissible.
4.Donors and charities should both seek legal advice where gifts of life insurance are being considered, other than where a charity is being designated as a beneficiary.
CAGP will continue to monitor the issue, and will provide clarification as it becomes available, a hugely valuable service to the charitable sector.
Competition Bureau’s Role in Digital Advertising: Implications for Charities and Not-for-Profits
CRA News
– Excise and GST/HST News No. 107
– CRA Introduces Digital Processes for Authorizations
– CRA Charities and Information Sessions and Webinars
CAGP Provides Update on Gifts of Life Insurance in B.C.
Legislation Update
– Bill C-7, An Act to amend the Criminal Code (medical assistance in dying)
– Ontario Bill 175, Connecting People to Home and Community Care Act, 2020
– Ontario Bill 136, Provincial Animal Welfare Services Act, 2019 Now Proclaimed
Donation Receipts Signed by and in Favour of Charity Officer Denied
Tax Court of Canada Rejects Charitable Donation Scheme… Again
Ontario Court Rules on Trusts in Scouts Land Ownership Dispute
One Incident of Sexual Harassment Justified Termination for Cause
BC Court Finds Indigenous Ceremonies in School Did Not Violate Freedom of Religion
Ministry of Health Revokes its Hospital Naming Directive
Recent Issues in Privacy: Case Law Update
New Canadian UDRP Provider for Resolving Domain Name Disputes
Anti-Terrorism/Money Laundering Update
– Further Amendments to Regulations under the PCMLTFA
– US 2020 National Strategy for Combating Terrorist and Other Illicit Financing
– UN Working Paper on Impact of Counter-terrorism Legislation on Humanitarian Action
Essential Trademark Issues for Charity and Not-For-Profit Lawyers
Theresa L.M. Man Named to CRA Technical Issues Working Group
CRA News February 2020 Charity & NFP Law Update
February 2020 Charity & NFP Law Update
CRA News
Excise and GST/HST News No. 107
The Canada Revenue Agency (“CRA”) released its Excise and GST/HST News No. 107 (“Newsletter”) on February 19. 2020. Among other topics, the Newsletter discusses the newly implemented registered journalism organization (“RJO”) regime introduced at the beginning of 2020. While the CRA had previously released a Guidance on RJOs, discussed in Charity & NFP Law Bulletin No. 459, the Newsletter provides additional details concerning RJOs for GST/HST purposes. It indicates that RJOs are neither charities nor public institutions for GST/HST purposes, and therefore do not have any entitlements or obligations as such. However, an RJO that is not a trust may be a non-profit organization for GST/HST purposes. To be a non-profit organization, the RJO must be “organized and operated solely for non-profit purposes”; and must not “distribute or make available any of its income for the personal benefit of any proprietor, member, or shareholder, unless the proprietor, member, or shareholder is a club, a society, or an association that has, as its primary purpose and function, the promotion of amateur athletics in Canada.” In this regard, it is a question of fact whether or not an RJO meets the criteria for being a non-profit organization.
CRA Introduces Digital Processes for Authorizations
The CRA announced on January 16, 2020 that it was introducing new digital processes for online authorization requests made by charities’ representatives. Among various changes, Form RC59, Business Consent for Offline Access was combined with the T1013, Authorizing or Cancelling a Representative and NR95, Authorizing or Cancelling a Representative for a Non-Resident Tax Account to create one new consolidated form, the AUT-01, Authorize a Representative for Access by Phone and Mail. The changes took effect on February 10, 2020, and will only be used to request offline access to individual and business tax accounts.
CRA Charities and Information Sessions and Webinars
The CRA has been providing free in-person information sessions to registered charities and qualified donees. The information sessions are intended to teach those within the charitable sector about their charity’s obligations. As the next round of in-person information sessions have not yet been announced, charities are encouraged to monitor the CRA’s website for information on new sessions. In addition to in-person information sessions, the CRA has also begun to provide online information sessions/webinars. Two sessions on Gifting and Receipting were held on February 24 and 26, 2020. Additional webinars will be offered by the CRA throughout the year on other topics.
Competition Bureau’s Role in Digital Advertising: Implications for Charities and Not-for-Profits
CRA News
– Excise and GST/HST News No. 107
– CRA Introduces Digital Processes for Authorizations
– CRA Charities and Information Sessions and Webinars
CAGP Provides Update on Gifts of Life Insurance in B.C.
Legislation Update
– Bill C-7, An Act to amend the Criminal Code (medical assistance in dying)
– Ontario Bill 175, Connecting People to Home and Community Care Act, 2020
– Ontario Bill 136, Provincial Animal Welfare Services Act, 2019 Now Proclaimed
Donation Receipts Signed by and in Favour of Charity Officer Denied
Tax Court of Canada Rejects Charitable Donation Scheme… Again
Ontario Court Rules on Trusts in Scouts Land Ownership Dispute
One Incident of Sexual Harassment Justified Termination for Cause
BC Court Finds Indigenous Ceremonies in School Did Not Violate Freedom of Religion
Ministry of Health Revokes its Hospital Naming Directive
Recent Issues in Privacy: Case Law Update
New Canadian UDRP Provider for Resolving Domain Name Disputes
Anti-Terrorism/Money Laundering Update
– Further Amendments to Regulations under the PCMLTFA
– US 2020 National Strategy for Combating Terrorist and Other Illicit Financing
– UN Working Paper on Impact of Counter-terrorism Legislation on Humanitarian Action
Essential Trademark Issues for Charity and Not-For-Profit Lawyers
Theresa L.M. Man Named to CRA Technical Issues Working Group