Current Developments In The Application Of Paragraph 149(1)(1) Of The Income Tax Act

I. INTRODUCTION Organizations that meet the requirements of paragraph 149(1)(1) are often referred to as “non-profit organizations” (“NPOs”). This article provides an overview of the law and Canada Revenue Agency’s (“CRA”) positions on the requirements of paragraph 149(1)(1), with an emphasis on several recent technical interpretations that appear to narrow the circumstances in which CRA…

In Memoriam: John Hodgson

It was with sadness that John’s colleagues and friends learned of his passing on Monday, January 24, 2011. John and I were fellow members of the Ontario bar, and I thought it would be fitting to say a few words about John’s contribution to our profession. John practised law for nearly 65 years as a…

Tides Canada Initiatives Society: Charitable Venture Organizations: A New Infrastructure Model For Canadian Registered Charities

Introduction In 2008, the Tides Canada Initiatives Society (tci) began a project to consider a mod—el support structure for charitable activities that is variously and perhaps erroneously termed “fiscal sponsorship,” a support or “umbrella” organization, or a “facilitator” organization. None of these terms adequately describes the multi-faceted structures that currently exist in Canada in support…

Bookshelf

The Place of Religion in Modern Society: Papers presented at the Special Forum at The State West Hotel, Mississauga, Ontario, convened by the Canadian Council of Christian Charities September 29, 1999 Published by Canadian Council of Christian Charities, 1999 REVIEWED BY DAVID STEVENS Goodman and Carr LLP, Barristers and Solicitors, Toronto and Editor, The Philanthropist This book…

From the Editor

This number of The Philanthropist contains Peter Broder’s excellent discussion of current issues in the definition of “charity” as applied by the Canada Customs and Revenue Agency. He reviews the various calls for reform in recent years, both in Canada and in the Commonwealth, and provides a critical review of CCRA’s registration process. This article…

From the Editor

In “Standing on Guard for Thee: The Role of the Office of the Public Guardian and Trustee”, Kenneth R. Goodman of the Office of the Public Guardian and Trustee Ontario (OPGT) provides a review of the current operations of the OPGT in regard to charitable matters. The OPGT’s jurisdiction originates in the Crown’s parens patriae…

Legal Developments

Specified Gifts of Capital from One Charity to Another Recent conversations we have had with representatives of CCRA will be of interest to lawyers who work with charities that have related foundations. Goodman and Carr are asking, on behalf of a client, for a ruling in respect of a specified gift from a registered charity…

From the Editor

This issue begins with our 2000 Student Essay Award winner’s article on “The Advancement of Religion in the Age of Fundamental Human Rights”. Kathryn Bromley, who recently graduated from the Faculty of Law, University of Toronto, addressed the question through a reconsideration of the facts and issues in the leading Commonwealth authority on the definition…

From the Editor

In this issue, Arthur Drache and Laird Hunter complete their reflections on their proposal for a Canadian Charity Tribunal. Part I of this article appeared in our previous issue. Part II is an in-depth analysis of the role that such a tribunal would fill. Now that the federal government is interested in implementing certain changes…

From the Editor

In this issue, we offer two contributions to the continuing debate about the federal government’s role in the charity sector. In Part I of a thought-provoking article, Arthur Drache and Laird Hunter propose the implementation of a Canadian Charity Tribunal which would have authority over the registration of charitable entities. They suggest there is no…