We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 1,245

Powers and Limits of an Executive Committee
  • Drache Aptowitzer LLP
  • Canada
  • July 14 2017

It’s a very common practice, especially in organizations with larger boards, to have a subgroup of the directors form an executive committee that


Foregoing Naming Rights and Anonymous Gifts
  • Drache Aptowitzer LLP
  • Canada
  • July 14 2017

An article in the Globe and Mail which appeared on line in June highlighted a number of major gifts for which the donor did not ask for naming rights


Charities in Ontario May Soon be Permitted to Pay Their Directors Without a Court Order
  • Miller Thomson LLP
  • Canada
  • July 19 2017

On July 10, 2017, Ontario’s Regulatory Registry published for comment a draft amendment to the Approved Acts of Executors and Trustees, a regulation


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


Withholding
  • Drache Aptowitzer LLP
  • Canada
  • July 17 2017

Charities spend a great deal of time and energy focusing on audits from the Charities Directorate. While this attention on the Directorate is


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


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