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 1,140

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


Registered Charity Application Process
  • MacPherson Leslie & Tyerman LLP
  • Canada
  • September 15 2016

An application to become a registered charity is made by submitting Form T2050 - Application to Register a Charity Under the Income Tax Act (“T2050“


Overview of Record Keeping Obligations for Non-Profit Organizations and Registered Charities
  • Miller Thomson LLP
  • Canada
  • September 9 2016

While non-profit organizations and charities are usually busy carrying out the purposes of their organization, record keeping often takes a back seat


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 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


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


CRA Revises Position on the Retention of Church Envelopes
  • Miller Thomson LLP
  • Canada
  • September 9 2016

As a condition of charitable registration, charities are required to keep proper books and records. This requirement not only enables the Canada


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