Letter From the Editors: A Preview of the Year Ahead  

Happy new year 2017 and welcome to our 45th year of publishing. Since 1972, The Philanthropist has fostered discussion and debate on issues that matter to the non-profit sector, and provided information about the sector’s important contributions to our communities, our country, and our world. More than 530 authors have contributed to the journal since…

Signals of Transformation: What Will 2017 Bring for Canada’s Non-profit Sector?

In many ways, 2016 was a year of flux for Canada’s non-profit sector. Our lagging economy put pressure on non-profit organizations and charities to deliver essential services, creating a “structural deficit” along with new fiscal challenges for provincial governments (Emmett, 2016). Meanwhile, the Fort McMurray wildfire in May demonstrated the sector’s critical role in times…

Foreign Activities by Canadian Registered Charities: Challenges and Options for Reform

The following paper is the culmination of  The Philanthropist’s series “Canadian Charities Working Internationally,” which began in March 2015.  In it, Toronto charity lawyer Andrew Valentine outlines the challenges with the current “direction and control” rules that apply to Canadian charities working abroad. He also presents proposals to reform the system, ranging from simple administrative…

The Canadian Income Tax Act and the Concepts of Charitable Purposes and Activities

Recent high profile debate over regulation of registered charities’ political activities is only part of broader sector concern about onerous Canada Revenue Agency (CRA) requirements with respect to other aspects of registered charities’ operations, such as reporting obligations, and constraints over foreign activities or on operating through intermediaries.  Additionally, what is required and reviewed under…