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Results: 1-10 of 501

Canada Not-for-profit Corporations Act continuance reminders from the Canada Revenue Agency

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • September 23 2014

As the eleventh hour for continuing under the new Canada Not-for-profit Corporations Act ("CNCA") quickly approaches, the Canada Revenue Agency

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

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

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

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

Transfer of charitable donation tax credits

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • October 29 2010

The CRA has extended its administrative position with respect to the transfer of donation tax credits from one spouse or common law partner to the other

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

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"