Why the Absence of Global Charity Headquarters in Canada?

This article is the fifth in a series on Canadian Charities Working Internationally. Canadians like to think of themselves as both internationally minded people and as coming from a tradition of humanitarian action. However, few stop to ask why global charities are never headquartered in Canada. There is no major international charity with affiliated entities…

What’s The Law: Charities And Politics

Charities are subject to real limits on political activity. However, these limits do not prevent thoughtful and careful policy advocacy related to charitable purposes. Notwithstanding current political pressure on environmental charities, the CRA policy on advocacy by charities is actually quite broad.1 The Income Tax Act distinguishes between charitable purposes and charitable activities. What qualifies…

What’s The Law: A Sketch Of The Income Tax Treatment Of Endowments

“Endowments” are held by many Canadian charities. However, the source of these endowed funds and the nature of the legal conditions applicable to these endowments vary widely. More and more often charities that hold endowments are seeking input on how they can or should spend their endowments. The answer to whether they can only spend income…

Canada Customs and Revenue Agency Charity Audits

This article was developed from a presentation at an October 18, 2002 conference in Vancouver sponsored by the Continuing Legal Society of British Columbia. The author wishes to thank Michelle Fernando, Student-At-Law, Miller Thomson LLP, for her assistance with an earlier version of the article. [As a service to readers the author has provided a…