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Charities Legislation & Commentary, 2023 Edition
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Product description
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 charities 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 registered charities in Canada. This edition compiles, describes or otherwise takes account of, approximately 145 statutes and 75 regulations.
Highlights of This New Edition
- Discussion of latest updates from the 2022 Budget to the Income Tax Act concerning improvements to facilitate disbursements by registered charities to organizations that are not qualified donees under the Act and provisions increasing a charity’s disbursement quota
- Updated discussion of charitable remainder trusts in light of recent Canada Revenue Agency Technical Interpretations
- Discussion of Canada’s expanded anti-money laundering and anti-terrorist financing rules
- Up-to-date discussion of federal and provincial corporate legislation and regulations, including the Canada Not-for-Profit Corporations Act and Ontario Not-for-Profit Corporations Act, 2010
Who Should Buy
- Charity law practitioners who need to advise charities, their directors and officers on myriad compliance matters
- Lawyers who are retained to set up not-for-profit corporations
- Accountants who must stay abreast of recent and anticipated changes to income tax legislation pertaining to registered charities
- Executives and officers of charitable organizations who want to understand the complex statutory regime governing registered charities and their statutory duties and liabilities
Table of contents
Commentary
Federal Legislation:
Canada Business Corporations Act
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
Corruption of Foreign Public Officials Act
Criminal Code
Cultural Property Export and Import Act & Regulations
Income Tax Act & Regulations
Lobbying Act
Tax Court of Canada Act
Ontario Statutes:
Accumulations Act
Assessment Act & Regulation
Charities Accounting Act & Regulation
City of Toronto Act, 2006 & Regulation
Corporations Act & Regulation
Not-for-Profit Corporations Act, 2010
Corporations Tax Act & Regulation
Donation of Food Act, 1994
Education Act & Regulation
Election Finances Act
Employer Health Tax Act
Employment Standards Act, 2000
Estates Act
Forfeited Corporate Property Act, 2015
Hospitals and Charitable Institutions Inquiries Act
Human Rights Code
Income Tax Act
Land Transfer Tax Act & Regulations
Lobbyists Registration Act, 1998
Ministry of Community and Social Services Act & Regulation
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
Rules of Civil Procedure (Rules. 74, 75.1, and 75.2)
Substitute Decisions Act, 1992
Taxation Act, 2007
Trustee Act
University Foundations Act, 1992 & Regulation
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