Publications

Publications

CRA: Tax Treaty Does Not Deem US Charities to be Qualified Donees

Jun 2023 Charity & NFP Law Update While many Canadian charities may wish to make gifts to US charities, there are---

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OBA’S AMS – John Hodgson Award 2022

Theresa L.M. Man was presented with the 2022 Ontario Bar Association’s AMS – John Hodgson Award for Excellence in Charity---

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OBA’s AMS – John Hodgson Award 2022

May 2023 Charity & NFP Law Update Theresa L.M. Man will be presented with the 2022 Ontario Bar Association’s AMS –---

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Corporate Update

May 2023 Charity & NFP Law Update Certain Changes to the BC Societies Act Came into Force on May 4, 2023---

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Corporate Update

 2023 Charity & NFP Law Update Ontario Bill 91 Proposes Permanent Amendments for Corporations to Hold Virtual Meetings The Ontario government---

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Gift of Land to Township by Will Did Not Create A Charitable Trust

Mar 2023 Charity & NFP Law Update On February 24, 2023, the court in Friends of Nellie Lunn et al. v.---

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CRA Publishes View on Charitable Remainder Trusts Made by Will After 2015

Feb 2023 Charity & NFP Law Update In Canada Revenue Agency (“CRA”) document 2022-0940951C6-T, from the October 7, 2022 Taxation of---

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Corporate Update

Jan 2023 Charity & NFP Law Update Saskatchewan Non-Profit Corporations Act, 2022 Coming Into Force The Saskatchewan Non-Profit Corporations Act, 2022---

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Draft Qualifying Disbursement Guidance Poses Practical Challenges for Charities

Jan 2023 Charity & NFP Law Update The federal budget, released on April 7, 2022 (“Budget 2022”), proposed to allow a---

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Draft Qualifying Disbursement Guidance Poses Practical Challenges for Charities

Charity & NFP Law Bulletin No. 519, Jan 25, 2023.

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CRA Releases Draft Guidance on Charities Making Grants as Qualifying Disbursements

Charity & NFP Law Bulletin No. 518, Dec 7, 2022.

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CRA Releases Draft Guidance on Charities Making Grants as Qualifying Disbursements

Dec 2022 Charity & NFP Law Update Introduction It has been five months since Bill C-19, Budget Implementation Act, 2022, No.---

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