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Results: 1-10 of 1,225

Government Moves on Charity Political Activities File
  • Drache Aptowitzer LLP
  • Canada
  • May 23 2017

Having been given cover by an independent group of charity practitioners’ Report, the government has abandoned all aspect of the “project” of the CRA


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


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


Much Ado About Nothing? Why Directors Should Think About Committee Governance
  • Miller Thomson LLP
  • Canada
  • May 17 2017

Most not-for-profit organisations (NPO) establish one or more committees to perform various roles. From vetting and nominating candidates to serve on


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


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"


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 Draws Attention to CRM
  • Drache Aptowitzer LLP
  • Canada
  • April 20 2017

The Canada Revenue Agency (CRA) Charities Directorate has recently created a webpage discussing the involvement of charities in the practice of