Publications

Publications

Ontario Court Confirms Members Cannot Restrict Board Authority by Amendment to the Articles Without a Unanimous Member Agreement

In Atwood v. National Police Federation, the Ontario Superior Court of Justice considered whether a voting member’s proposal to amend---

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Court Rejects Oppression Claim in Federal Not-for-Profit Election Dispute

In Atwood v. National Police Federation, the Ontario Superior Court dismissed an oppression application brought by Damon Atwood against the National---

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Ontario Court Invalidates By-Law for Bad Faith and Failure to Meet ONCA Approval Requirements

In Chifor, et al v Windsor/Essex County Humane Society, decided on February 4, 2026, the Ontario Superior Court of Justice---

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Ontario Superior Court of Justice Reiterates Importance of Clear Governance Documents

  Clear bylaws and other internal governance documents are the strongest legal protection for charities and not-for-profits. The Ontario Superior---

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British Columbia Supreme Court Halts CRA Revocation Publication Pending Constitutional Challenge

  In Coram Deo Foundation v Canada (Minister of National Revenue), the Supreme Court of British Columbia granted a 30-day---

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NSIRA Review of CRA’s RAD Audit of Charities Brings Constructive Response From CRA

Introduction and Background On October 2, 2025, the National Security and Intelligence Review Agency (“NSIRA) released a report (the “NSIRA---

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Tax Court of Canada Finds Minister is not Entitled to Reassessment Beyond Normal Period

  The Tax Court of Canada, in its September 11, 2025 decision in Toews v. The King, restored a taxpayer’s $39,398 charitable---

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Court Examines Breach of Contract Oppression Claim in NFP Healthcare Setting

August 2025 Charity & NFP Law Update In an Ontario case, Da Prat v. Sault Ste. Marie and District Group Health Association,---

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Understanding Member Rights & Remedies Under ONCA: A Practical Guide

Presented by Ryan M. Prendergast at the Ontario Bar Association’s Charity & Not-for-Profits Law Program on May 14, 2025

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CRA News

  Canada Revenue Agency Clarifies Process for Charities Seeking to Change Fiscal Year-End The Canada Revenue Agency’s (CRA) Charities Directorate---

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Alberta Court Rules on Fiduciary Breach, Volunteer Protections, and Unfair Membership Termination

  The Court of King’s Bench of Alberta’s recent decision in Edmonton (Hakka Tsung Tsin Association) v Demei (“Demei”) (decided---

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Legislation Update

Feb 2025 Charity & NFP Law Update Government of Canada Launches Pre-Budget Consultations for 2025 The Government of Canada has launched---

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