Recent Changes to Federal and Provincial Statutes Affecting Charities

This article was developed from a presentation to “Fundamental New Developments in the Law of Charities in Canada”, a part of the Continuing Legal Education Program of the Canadian Bar Association—Ontario, in Toronto on October 27, 2000. This article will consider the substantive (and some administrative) changes to the Canadian Corporations Act and the Ontario…

To Be Or Not To Be…Incorporated: Incorporation and Subsequent Activities of Charities

I. Introduction This article will not review the question of whether or not to incorporate a nonprofit organization but will review the process of federal and provincial incorporation and note some points of interest regarding internal matters and external changes which are procedurally or substantively different from those for business corporations.1 Nonprofit corporations are incorporated…

Recent Tax Developments

Information Kit Relating to Non-Profit Corporations Consumer and Corporate Affairs Canada has released an information kit on the incorporation, etc. of a nonprofit corporation. This kit covers essentially all of the documentation required in order to incorporate a nonprofit corporation under Part II of the Canada Corporations Act. It includes such documents as model by-laws,…

Towards a Reformed Non-Profit Corporations Statute!

1. Introduction Alberta Bill 54 of 1987, the Volunteer Incorporations Act. will regulate the incorporation and operation of Alberta non-profit corporatiOns. It was introduced in the Alberta Legislature in June 1987, given first reading, and allowed to stand over for comment. The Legislature is expected to enact a revised version when legislative time can be…

Viewpoint: The Non-Share Capital Corporation: Looking Beyond Incorporation and Organization

Viewpoint expresses the particular view of contributors but does not necessarily reflect the views ofThe Philanthropist. Readers are invited to respond to articles in this section. If appropriate, their views will be published. Introduction No rational person who is respectful of economic reality, life’s fleeting span, and the pleasures of recreation, home and friendship will…

Corporate Law Reform And Canadian Not-For-Profit Corporations

Excerpts from a paper presented August 28, 1973 at the Taxation/Wills and Trust Section of the 55th Annual Meeting of the Canadian Bar Associa­tion. The full text published by Richard De Boo Limited, 70 Richmond St. East, Toronto. Introduction Most members of the legal profession are unfamiliar with the particular area of corporation law discussed…