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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

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

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

Accessibility for Ontarians with Disabilities Act, 2005: upcoming deadlines for not-for-profit organizations

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • October 21 2014

The Accessibility for Ontarians with Disabilities Act, 2005 (the "AODA") and its associated regulations set out specific standards that employers and

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

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

Canada’s anti-spam law: frequently asked questions for non-profits and charities

  • Fasken Martineau DuMoulin LLP
  • -
  • Canada
  • -
  • June 16 2014

Canada's anti-spam law (referred to as "CASL") will come into force on July 1, 2014. CASL has serious ramifications for a wide-range of organizations

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"

Major asset transfers between charities: corporate law considerations

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • April 30 2011

From time to time registered charities may find themselves in situations, often driven by economic considerations, where they are considering whether to cease carrying on certain elements of their operations

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