Terrance S. Carter, B.A., LL.B, TEP, is the managing partner of Carters Professional Corporation. Carter is a registered trademark agent who practices in the area of charity and not-for-profit law and is counsel to Fasken law firm on charitable matters. He is a co-author of Corporate and Practice Manual for Charitable and Not-for-Profit Corporations (Thomson Reuters); a co-editor of Charities Legislation & Commentary (LexisNexis); a contributing author to The Management of Nonprofit and Charitable Organizations in Canada, fifth edition (LexisNexis); and co-author of Branding and Copyright for Charities and Non-Profit Organizations, third edition (LexisNexis). He is recognized as a leading expert by The Canadian Legal Lexpert Directory of the best lawyers in Canada and by Chambers and Partners. Carter is a former member of the CRA Advisory Committee on the Charitable Sector and is a past chair of the Canadian Bar Association and Ontario Bar Association Charities and Not-for-Profit Law sections.
With a patchwork of laws across Canada governing the investment of charitable funds, and a lack of clarity and CRA guidance around impact investments, charities that operate in more than one province must spend considerable time and money on ensuring compliance – resources that would be better directed toward their charitable work.
This is the second in a series of articles focused on various aspects of charity law that have been a burden on the Canadian charitable and non-profit sector for 70 years. The articles are written by members of the Canadian Bar Association’s Charities and Not-for-Profit Law Section, who deal with these issues on behalf of their clients on a regular basis. In this piece, Terrance S. Carter looks at charitable purpose trusts.
Introduction Advocacy has been defined as the act of speaking or of disseminating information intended to influence individual behaviour or opinion, corporate conduct, or public
Without the values and principles which underlie not only the Charter but also our democratic institutions and policy, there can be no recourse to rights
Introduction This article provides a brief overview of the draft policy entitled Guidelines for the Registration of Umbrella Organizations (“Guidelines”) that was released by Canada
Introduction This article provides an overview of the differences between charitable organizations, public foundations, and private foundations and their requirements under the Income Tax Act
1. Introduction As discussed in the first part of this article, “Charities and Compliance with Anti-Terrorism Legislation: The Shadow of the Law,” published in volume
A. Introduction This article examines Canada’s recent legislative initiatives to combat terrorism, and their impact on Canadian charities and those who advise them. It will
