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Results: 1-10 of 529

Non-profit board members’ duty of confidentiality

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • June 20 2012

Like their for-profit counterparts, board members of a non-profit corporation are in a fiduciary relationship with the corporation

Benefits and disadvantages of incorporating an unincorporated association

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • November 27 2009

On occasion we are asked to discuss the differences between associations and corporations

Tax treatment of the provision of rent-free leases to charity

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • January 31 2013

Charities are occasionally offered the opportunity to use the property of another person free of charge. This may include the provision of rent-free

The Canada Revenue Agency's views on 149(1)(l) non-profit organizations

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • December 22 2009

A recently released technical interpretation (document 2009-0337311E5) has given rise to concerns that the Canada Revenue Agency ("CRA") may be altering its administrative policies with respect to how organizations that are established with the intention of qualifying as a 149(1)(l) tax exempt non-profit organization can operate

Signing authorities

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • July 14 2009

Shortly after a Not-for-Profit Corporation is first incorporated, an organizational meeting of Directors is held for the purpose of what might be called "internal housekeeping"

Charitable trusts: another option to establish a charity

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • September 8 2011

Charities are commonly established as a corporation or society

Reference letter liability

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • August 31 2011

Charities and non-profit organizations that provide reference letters to departing and former employees need to ensure that they are aware of the possible legal implications that such letters entail

Ontario HST: what every not-for-profit organization and charity needs to know

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • March 31 2010

On July 1, 2010, Ontario will join Newfoundland and Labrador, Nova Scotia and New Brunswick in implementing the harmonized sales tax ("HST"

Directors' liability in the event of bankruptcy

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • June 30 2009

Many charities and associations have cash flow challenges, particularly in the current economic situation

Court rules in case involving director’s liability for income tax and other amounts

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • October 31 2014

The Income Tax Act (Canada) (the "Act") provides that directors of a corporation, including a not-for-profit corporation, are liable for income tax