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Results: 1-10 of 969

A members’ rights case under the CNCA when can a board deny a requisition?
  • Borden Ladner Gervais LLP
  • Canada
  • June 30 2015

In an application brought by members of Taekwondo Canada, the judge ordered the corporation to call a meeting to consider various issues raised by


Charities Program Update - 2015
  • Borden Ladner Gervais LLP
  • Canada
  • June 9 2015

On May 14, 2015, the Canada Revenue Agency's Charities Directorate (the "CRA") released its third installment of the Charities Program Update (the


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


Measures pertaining to charities
  • Borden Ladner Gervais LLP
  • Canada
  • July 3 2015

The 2015 Federal Budget, tabled by Finance Minister Joe Oliver, contains a few measures aimed at supporting charities. Specifically, Budget 2015


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


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


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


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