Category Archives: Charities and Not-for-Profits

Soccer appeal denied

Posted on October 6, 2007 by John Loukidelis

In its latest decision on the subject of registered charities, the Supreme Court has denied the appeal of the charity in A.Y.S.A. Amateur Youth Soccer Association v. Canada (Revenue Agency), 2007 SCC 42.

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Donation shelters—the plot thickens

Posted on October 1, 2007 by John Loukidelis

The Toronto Star is reporting that the CRA has reassessed or will reassess more than 100,000 taxpayers for about $1.4 billion in taxes, interest and penalties because they participated in donation tax shelters. I posted previously about another story in … Continue reading →

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Ontario Corporations Act Update

Posted on May 11, 2007 by John Loukidelis

The Ontario government has announced that it “is undertaking a project to review and reform the Ontario Corporations Act (CA)”. The government is inviting “comments and suggestions from stakeholders and from the public regarding the reform of this important legislation.”

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Charity Law Symposium

Posted on May 10, 2007 by John Loukidelis

I spoke about split receipts at the Canadian Bar Association’s National Charity Law Symposium in Toronto today. You can download my presentation here. You can also download a “decision tree” that highlights the issues to be considered in issuing split … Continue reading →

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Redeemer Goes to Ottawa

Posted on May 10, 2007 by John Loukidelis

The Supreme Court of Canada today granted Redeemer Foundation’s “application for leave to appeal [...] with costs to the applicant in any event of the cause.” The plot thickens. For my comments on this case, search for “Redeemer” on this … Continue reading →

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Trouble for a charity

Posted on April 30, 2007 by John Loukidelis

I reported on a tax case involving All Saints Greek Orthodox Church here. Now the Toronto Star is reporting that the church issued receipts with a total value of about $273 million as part of the program under audit in … Continue reading →

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National Charity Law Symposium

Posted on April 5, 2007 by John Loukidelis

I will be speaking about split receipts at the National Charity Law Symposium on May 10, 2007, in Toronto. I hope to see some of you there.

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Redeemer Foundation overturned

Posted on October 11, 2006 by John Loukidelis

Yesterday, the Federal Court of Appeal released its decision in M.N.R. v. Redeemer Foundation, 2006 FCA 325, which overturns the decision of the Federal Court in Redeemer Foundation v. M.N.R., 2005 FC 1361 (see my article on the latter case).

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Donations in the criminal law context

Posted on April 7, 2006 by John Loukidelis

Jeff Manishen, a Hamilton lawyer who specializes in criminal law, wrote to me recently to ask some interesting questions about donations. Jeff sometimes negotiates arrangements under which clients can avoid prosecution by making a donation to a charity. Some charities, … Continue reading →

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CRA Charities Newsletter No. 26

Posted on March 16, 2006 by John Loukidelis

The CRA recently released Registered Charities Newsletter No. 26. The newsletter contains an interesting discussion of the legal meaning of words like “may”, “shall” and “deemed”. It also has a useful table setting out the period of time for which … Continue reading →

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