Charities Legislation & Commentary, 2013 Edition

Description

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

Table of Contents

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

Author/Contributor

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.

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