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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


The new British Columbia Societies Act: what happens next?
  • Fasken Martineau DuMoulin LLP
  • Canada
  • May 26 2015

The new Societies Act (S.B.C. 2015 c.18) received Royal Assent on May 14, 2015. It provides rules for the incorporation and governance of


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


Surplus earned by non-profit organizations on lottery sales could impact tax-exempt status: CRA technical interpretation
  • Miller Thomson LLP
  • Canada
  • August 14 2015

In a technical interpretation published on November 18, 2014, the Canada Revenue Agency ("CRA") commented on whether revenue earned by a non-profit


Property tax relief available to registered charities
  • Miller Thomson LLP
  • Canada
  • January 30 2012

Registered charities in Ontario should take note of a time-limited opportunity to obtain a rebate on property taxes paid in the previous year


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


The case of the missing records part 2
  • Miller Thomson LLP
  • Canada
  • September 28 2012

This is second in a series of articles about how to deal with deficiencies in corporate records


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"