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Results: 1-10 of 1,086

ONCA Update: The Wait Continues
  • Borden Ladner Gervais LLP
  • Canada
  • May 17 2016

Ontario not-for-profit organizations continue to await the coming into force of the Ontario Not-for-Profit Corporations Act, 2010. The latest


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


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


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"


CRA information about the impact of the Alberta wildfires on charities
  • Borden Ladner Gervais LLP
  • Canada
  • May 18 2016

The Canada Revenue Agency has issued a helpful update that sets out some information for charities effected by the Alberta wildfires. It also


The application of GSTHST to children’s camps operated by charities and non-profits
  • Torkin Manes LLP
  • Canada
  • February 4 2015

In December 2014, the Canada Revenue Agency ("CRA") released a revised version of GSTHST Info Sheet GI-037, "Children's Camps Operated by Public


Extra provincial activities: to register or not to register
  • Borden Ladner Gervais LLP
  • Canada
  • December 12 2011

In our last newsletter we commenced a series of articles on the requirements to register in other parts of Canada if carrying on business there


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