Thirty-four years ago a government worried about recessions and revenue streams saddled the Canadian public with a new tax. Charities, community organizations, and individuals have been paying ever since. The Canadian Capital Gains Tax came into existence in 1971 with...
Considering the Income Tax Act devotes quite a bit of attention to the issue of gifts, it is perhaps surprising that there is no definition of gift or the act of giving or receiving a gift in the Act. In...
Long before the Internet introduced us to spam and those annoying web pop-ups, businesses were using the telephone to deliver their message to consumers...whether they liked it or not. Last year, the federal government decided it was finally time to...
Following on the heels of the Federal Court of Appeal's decision in Fuaran Foundation v. Canada Customs and Revenue Agency, 2004 FCA 181 (the "Fuaran Foundation decision"), which narrowly construed the practices constituting "advancing religion" in the charitable sense, the...
Further to the substantive analysis of the policies and principles imbedded in the federal Personal Information Protection and Electronic Documents Act (hereinafter referred to as 'PIPEDA'), the purpose of this follow-up paper is to examine the rather comprehensive remedial sections...
Application of Privacy Schemes Other than to meet statutory requirements, organizations can view the implementation of a privacy scheme as a useful tool to build trust amongst employees and consumers. Readily available and transparent systems will likely raise the confidence...
There are many situations in which charitable receipts may be improperly issued. The tax issues involved, however, are so many and detailed that any charity actively involved in a number of fundraising programs should have access to a summary of...
The law in Canada recognizes two basic approaches for somebody who has suffered damages to sue the person who caused the damages - contract law and tort law. In the case of contract law, two parties have come to an...
So, your board has a concern with a government program and has some suggestions for changes. The board instructs you, as the executive director, to let the appropriate ministry know and to try to get a change in the program....
Unlike the incorporating statutes for business corporations, there has been little statutory reform to bring the non-profit incorporating statutes into the 20th century, much less the new millennium. The standard of care, in general, for directors of non-profit corporations is...
