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Charities Legislation & Commentary, 2017 Edition

This unique charity law 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.
Publication Language: English
In Stock
ISBN/ISSN: 9780433491293

Product details

Keep abreast of legislative changes affecting Incorporation and Governance of Charities and applicable taxation rules
In Canada, 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. In addition, extensive legislative changes each year make it increasingly difficult to cope with the law. Having a concise guide to the law governing charitable organizations is a must.

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

  • Update and commentary on the 2016 Federal Budget that contains a number of measures affecting:
    • Donation tax credits
    • The GST/HST rules under the Excise Tax Act, harmonizing them with the "split-receipting" rules under the ITA
    • The taxation of testamentary trusts
    • Life interest trust rules
  • Update on recent amendments to key relevant federal and provincial statutes including:
    • Amendments to the Criminal Code relating to medical assistance in dying
    • The new Escheats Act, 2015, which comes into force on December 10, 2016, provides a statutory regime for dealing with property that becomes property of the Crown
    • The new Ontario Forfeited Corporate Property Act, 2015, scheduled to come into force on December 10, 2016, providing a statutory mechanism for determining how forfeited corporate property should be dealt with
    • The amendments to the Copyright Act in relation to charitable organizations, clarifying the exemption for making copies of works for persons with perceptual or print disabilities including non-profits who act for the benefit of such persons. New section 32.01 clarifies what a non-profit organization is allowed to reproduce
    • Changes to the Municipal Elections Act, in force as of April 1, 2018, affecting individual and corporate advertising and campaign contributions, including those carried out by charitable organizations

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

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Table of contents


Federal Statutes Included:
Canada Business Corporations Act
Canada Corporations Act & Regulations
Canada Not-For-Profit Corporations Act & Regulations
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
City of Toronto Act, 2006 & Regulation
Community Care Access Corporations Act, 2001
Corporations Act & Regulation
Not-for-Profit Corporations Act, 2010 and Bill 85 proposing to amend the Act
Corporations Tax Act & Regulation
Donation of Food Act, 1994
Education Act & Regulation
Elderly Persons' Housing Aid Act
Election Finances Act
Employer Health Tax Act
Employment Standards Act
Escheats Act, 2015
Estates Act
Forfeited Corporate Property Act, 2015
Hospitals and Charitable Institutions Inquiries Act
Human Rights Code
Income Tax Act
Land Transfer Tax Act & Regulations
Ministry of Community and Social Services Act & Regulations
Municipal Act, 2001 & Regulation
Not-for-Profit Corporations Act, 2010
Perpetuities 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