À la recherche d’inspiration : ce que les Canadiens peuvent apprendre du secteur philanthropique européen

Le présent article est le premier d’une série consacrée à la philanthropie en Europe. Cette série est publiée dans le cadre d’une collaboration entre The Philanthropist et la Fondation Lawson. Les fondations canadiennes sont de plus en plus habiles à apprendre des autres. L’époque est révolue où beaucoup travaillaient de façon isolée, souvent sans se…

Pemsel Case Foundation Launched To Foster Canadian Charity Law

Abstract: Canadian charity law has not developed with the clarity and certainty currently found in similar law in many other countries. A new organization, The Pemsel Case Foundation, has been constituted to undertake research about the law of registered and common law charities and qualified donees, conduct education pertaining to that research, and make amicus curiae…

Funding Terrorism And Charities (part 4)

Summary The following is the conclusion of an article prepared by Blake Bromley for the Commission of Inquiry into the Investigation of the Bombing of Air India Flight 182 in support of his personal testimony in Ottawa on October 26, 2007. The first three parts of this article were published in the last issue of…

What’s The Law: Registration Of Ethnocultural Charities

Organizations that provide settlement services for immigrants and ongoing support for immigrant communities play a vital role in Canadian society. These organizations provide benefits—including assistance with housing, language training, employment preparation, and social services for new immigrants, as well as ongoing programs designed to support disadvantaged communities and eliminate discrimination—that are now recognized as accruing…

For the Record

The following is a letter from Terrance S. Carter, chair of the National Charities and Not-for-Profit Law Section of the Canadian Bar Association, to then-Minister of National Revenue Elinor Caplan. December 4, 2002 Dear Minister Caplan: Re: Charity and “Political Activities” I am writing on behalf of the Charities and Not-for-Profit Law Section of the…

The Responsibilities and Liabilities of Foundation Directors and Trustees

This paper is an expansion of “Charitable Foundations and the Law: The Directors’ Responsibilities and Liabilities”, a presentation to the Community Foundations of Canada 1994 Conference, May 19-22, 1994, Vancouver. I. Introduction A. Overview Outside the realm of the law of charities there are significant differences between the responsibilities placed upon trustees and those placed upon…

The Possible Impact of the Charter on the Law of Religious Charitable Trusts

The Philanthropist Award For Proficiency In Legal Writing And Analysis Winning Entry 1987 Introduction In an article published shortly after the Charter of Rights and Freedoms had been proclaimed,1 Professor Noel Lyon expressed the fear that the new Charter would be no more than “an exercise in self-congratulation.”2 Lyon asserted that “Experience with the Canadian…

Redefining “Charities” in the Income Tax Act

In Canada today, some hold the view that charitable organizations can serve their charitable goals best when they “serve” their constituents and “advocate” improvements in public policy and institutional behaviour which will affect their work. When they seek to discharge this advocacy responsibility, however, Cana­dian charities face problems arising out of the obsolete definition of…