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Results: 1-10 of 352

U.K. Charity Commission decision in the Human Dignity Trust overturned implications of the decision
  • Miller Thomson LLP
  • Canada, United Kingdom
  • July 31 2014

A decision of the UK First-Tier Tribunal (Charity) has been released that will be of interest to charities in Canada, particularly those engaged in


‘Tis the season for (conditional) giving? British Columbia court rules on conditional donation agreements
  • McMillan LLP
  • Canada
  • December 18 2013

In the spirit of giving this holiday season, many will donate to a favorite charity. One common way to donate is in the form of a "conditional


Can a political purpose also be a charitable purpose? Perspectives on the impact of Re Greenpeace of New Zealand Inc. in Canada
  • Norton Rose Fulbright LLP
  • Canada
  • October 31 2014

A number of Canadian charities have recently come under scrutiny by the Canada Revenue Agency (CRA) regarding their charitable status. In Canada, a


Court rules in case involving director’s liability for income tax and other amounts
  • Miller Thomson LLP
  • Canada
  • October 31 2014

The Income Tax Act (Canada) (the "Act") provides that directors of a corporation, including a not-for-profit corporation, are liable for income tax


Charitable gift donation credit to a non-qualified donee is not a Charter Right
  • Borden Ladner Gervais LLP
  • Canada
  • December 10 2013

Have you ever wondered whether claiming a tax deduction for a charitable gift to a non-qualified donee is a Charter Right? The Tax Court of Canada


NFP Q&A: clarifying arbitration vs. mediation vs. litigation
  • Borden Ladner Gervais LLP
  • Canada
  • January 28 2014

Arbitration is a method of finally determining a dispute. The end result is an award which is similar to a Court Order in that it is final and


Class action settlement challenges: unclaimed funds
  • Osler Hoskin & Harcourt LLP
  • Canada
  • March 4 2015

Yet another class action settlement looks like it will have unclaimed funds at the end of the claims period. The settlement between AMT, Montreal's


Options for unhappy members under the Canada Not-for-profit Corporations Act: oppression remedy
  • Borden Ladner Gervais LLP
  • Canada
  • April 9 2015

Members can bring claims against an association if they feel like their rights are being oppressed by the association. The oppression remedy is an


Court confirms that religious charities must actively promote a religion
  • Miller Thomson LLP
  • Canada
  • November 28 2014

Earlier this month, the Federal Court of Appeal was asked to consider whether the Minister of National Revenue (the "Minister") had erred in


Federal Court of Appeal confirms public foundation must have multiple trusteesdirectors
  • Miller Thomson LLP
  • Canada
  • May 31 2012

The Federal Court of Appeal recently released its decision in Sheldon Inwentash and Lynn Factor Charitable Foundation v. The Queen