Publications
Publications
Legal Risk Management Checklists for Ontario-based Charities and Not-for-Profits
The popular Legal Risk Management Checklist for Ontario-Based Charities, as well as the Legal Risk Management Checklist for Ontario-Based Not-for-Profits---
Read MoreProceeds from Segregated Fund Policy Donated to Charity Do Not Realise Nil Capital Gains
On July 20, 2016, Canada Revenue Agency (“CRA”) released document 2016-063262, which clarifies comments made by CRA with regard to---
Read MoreDonation Receipts Invalid if Information Missing or Donation Inflated
On August 19, 2016, the Tax Court of Canada (the “Court”) released reasons for judgement in the case of Guobadia---
Read MoreFCA Holds That Prevention of Poverty is Not a Charitable Purpose
Charity & NFP Law Bulletin No. 390. On June 24, 2016, the Federal Court of Appeal (“FCA”) released its decision---
Read MoreSCC Denies Leave to Appeal in Discriminatory Will Case
On June 9, 2016, the Supreme Court of Canada denied leave to appeal in the case of Spence v BMO---
Read MoreCRA View on FMV of Receipts for Gifts of Property to a Municipality
On May 18, 2016, CRA released technical interpretation 2015-0593921 in response to an email request for comments on “whether an---
Read MoreCRA News
On April 6, 2016, the CRA released a number of GST/HST Info Sheets regarding the Public Service Bodies’ (“PSB”) Rebate---
Read MoreAppeal Court Upholds Testamentary Freedom
“A testator’s freedom to distribute her property as she chooses is a deeply entrenched common law principle” stated the Ontario---
Read MoreCRA Views: Non-Resident Donors Required to File a Tax Return
On February 10, 2016, Canada Revenue Agency (“CRA”) released technical interpretation 2013-0496461E5, which addresses whether non-resident individuals are required to---
Read MoreTax Preparers Convicted of Fraud in BC Court
On December 2, 2015, the Supreme Court of British Columbia released its decision in R. v. Raza, in which it---
Read MoreMysteries of the T3010: Focus on Special Issues
Mysteries of the T3010: Focus on Special Issues
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