Registered Charities: A Primer

This article was developed from a presentation to The Essential Curriculum in Charities, offered by the Professional Development Program of Osgoode Hall Law School at York University, Toronto on March 6–7, 2001. Readers are directed to the “Author’s Revisions and Additions” following the “Footnotes”. These Riders are noted as I—XI in the text.  Introduction This…

New Developments and Challenges With Canada Customs and Revenue Agency

Introduction The law relating to charities and charitable donations is constantly evolving. As a result, practitioners and representatives of charities who deal with Canada Customs and Revenue Agency (CCRA) are regularly encountering new issues and new challenges. This article will review a number of those issues, but time and space do not permit an exhaustive…