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Charities and political activities
  • Borden Ladner Gervais LLP
  • Canada
  • May 13 2015

The past year has seen no shortage of articles suggesting that the Canada Revenue Agency ("CRA") selectively targets charities that engage in


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


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


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


Donations of gift cards and gift certificates when can a charity issue a receipt?
  • Borden Ladner Gervais LLP
  • Canada
  • October 31 2013

With the gift-giving season upon us, we thought it would be helpful to remind our readers of the CRA's policy regarding donations of gift cards or


The tax basics of crowdfunding for non-profits
  • DLA Piper LLP
  • Canada
  • March 11 2014

Crowdfunding has received increased media attention in recent months due in part to its growing popularity, as most recently seen in the launch of


Ontario announces new initiative with not-for-profit sector
  • Miller Thomson LLP
  • Canada
  • June 30 2010

A lot is happening in the not-for-profit sector that is new and different these days


New Societies Act tabled in B.C. Legislature
  • Fasken Martineau DuMoulin LLP
  • Canada
  • March 26 2015

On March 25, 2015, British Columbia Minister of Finance Mike de Jong introduced the long-awaited bill for a new Societies Act in the British


Can Canadian courts turn to religious documents in a religious dispute?
  • Borden Ladner Gervais LLP
  • Canada
  • April 14 2015

You will want to know about the recent Ontario Court of Appeal decision in Pankerichan v Djokic, if you are part of a religious community which is