Keep abreast of legislative changes affecting Incorporation and Governance of Charities
There is no single statute that sets out all of the legislative requirements applicable to charities. Rather, the relevant statutory provisions are found in multiple federal and provincial statutes. Having a concise guide to the law governing charitable organizations is a must, in light of these changes:
- Changes introduced in the 2012 Federal Budget pertaining to political activities by registered charities, tax shelters and foreign charities.
- The Canada Not-for-Profit Corporations Act, in forceOctober 17, 2011.
- Bill C-13 amendments to the Income Tax Act introducing a new regulatory regime for qualified donees.
Selected and prepared by charity law experts, Terrance Carter, Maria Elena Hoffstein and Professor Adam Parachin, this unique publication provides a useful reference for anyone researching key federal and Ontario statutes governing charitable organizations. This edition compiles, describes or otherwise takes account of approximately 145 statutes and 75 regulations.
Highlights of This New Edition
- Full text of and commentary on the 2012 Federal Budget pertaining to charities.
- Discussion of amendments to the federal Conflict of Interest Act pertaining to public office holders acting as directors or officers in charities.
- Discussion of the Canada Consumer Product Safety Act’s requirements of product safety and their bearing on charities receiving donations of consumer products from individuals, such as used clothing and other household goods.
- Discussion of recent amendments to Funeral, Burial and Cremations Services Act, 2002, S.O. 2002, c. 33, allowing certain cemeteries to qualify as charities.
Who Should Buy
- Charity law practitioners who need to advise charitable organizations and their officers on myriad of compliance matters.
- Lawyers who are retained to set up not-for-profit organizations.
- Accountants who must stay abreast of recent and anticipated changes to income tax legislation pertaining to not-for-profit organizations.
- Executives and officers of charitable organizations who want to understand the complex statutory regime governing charitable organizations and their statutory duties and liabilities.
Billing Method: Annual Publication – Standing Order Terms Apply
Commentary
Federal Statutes Included:
Canada Business Corporations Act
Canada Corporations Act & Regulations
Canada Not-For-Profit Corporations Act
Canada-United States Tax Convention Act, 1984
Charities Registration (Security Information) Act
Civil Marriage Act
Competition Act
Conflict of Interest Act
Constitution Act, 1867
Criminal Code
Cultural Property Export and Import Act
Canadian Cultural Property Export Control List
Cultural Property Export Regulations
Order Designating the Minister of Communications as Minister for Purposes of the Act
Income Tax Act & Regulations
Tax Court of Canada Act
Ontario Statutes Included:
Accumulations Act
Assessment Act & Regulation
Charitable Gifts Act
Charities Accounting Act & Regulation
Community Care Access Corporations Act, 2001
Corporations Act & Regulation
Corporations Tax Act & Regulation
Courts of Justice Act: Rules of Civil Procedure
Donation of Food Act, 1994
Education Act & Regulation
Election Finances Act
Employment Standards Act
Estates Act
Hospitals and Charitable Institutions Inquiries Act
Income Tax Act
Land Transfer Tax Act
Ministry of Community and Social Services Act & Regulations
Municipal Act, 2001
Perpetuities Act
Provincial Land Tax Act
Provincial Land Tax Act, 2006
Public Guardian and Trustee Act
Religious Organizations’ Lands Act
Retail Sales Tax Act & Regulations
Substitute Decisions Act, 1992
Taxation Act, 2007
Trustee Act
University Foundations Act, 1992 & Regulation
Not-for-Profit Corporations Act, 2010 (Ontario Bill 65) Index
Terrance S. Carter, B.A., LL.B., Maria Elena Hoffstein, B.A., M.A., LL.B. & Adam M. Parachin, B.A., LL.B., LL.M.
Terrance S. Carter, B.A., LL.B., is Managing Partner of Carters Professional Corporation and practises in the area of charity and not-for-profit law, and is counsel to and affiliated with Fasken Martineau DuMoulin LLP. Mr. Carter is a member of Canada Revenue Agency’s Technical Issues Committee, past member of CRA’s Charity Advisory Committee, past Chair of the National Charity and Not-for-Profit Section of the Canadian Bar Association, and has been recognized as a leading expert in Canada by Lexpert and Best Lawyers in Canada. Mr. Carter is an author of Industry Canada’s Primer for Directors of Not-For-Profit Corporations, and The Management of Charitable and Not-for-Profit Organizations in Canada, and co-author of Branding & Trade-Marks Handbook for Charitable and Not-For-Profit Organizations, published by LexisNexis Canada.
Maria Elena Hoffstein, B.A., M.A., LL.B.,is the Director of Fasken Martineau DuMoulin LLP’s Toronto office's Wealth Management and Charities practice group. Ms. Hoffstein has been ranked by Lexpert as one of the most frequently recommended Toronto private client practitioners and as one of the top 500 lawyers in Canada. In 2006, she received the Ontario Bar Association Award of Excellence in Trusts and Estates in recognition of her leadership and contribution to estates and trusts law.
Adam M. Parachin, B.A., LL.B., LL.M., is a law professor at the Faculty of Law at the University of Western Ontario. He holds law degrees from both Osgoode Hall Law School and the University of Toronto. His principal areas of teaching and research include charities, trusts, estates and property. Prior to becoming a law professor, he was an associate in the estates, trusts and charities department of Fasken Martineau DuMoulin LLP.