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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


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


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


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


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


First-Time Donor’s Super Credit will Expire after 2017
  • Miller Thomson LLP
  • Canada
  • March 22 2017

The Budget confirms that the so-called first-time donor’s super credit will expire at the end of 2017. The super credit was introduced in the 2013


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"


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