Robert B. Hayhoe PROFILE EDUCATION. PROFESSIONAL ACHIEVEMENTS Best Lawyers in Canada, Tax Law; Trust and Estates, 2013, 2014, 2015 DIRECTORSHIPS

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1 Robert B. Hayhoe Part ner Toronto Indust ry Expert ise Charities and Not-for-Profit Key Pract ice Expert ise Tax Corporate Governance PROFILE Robert Hayhoe s practice focuses on the voluntary sector. He provides both general counsel and specialized tax advice to charities and not-for-profit organizations across Canada. Areas o f Fo cus CRA Audits Religious Charities Foreign Charities Charity Mergers Year o f Call Ontario Bar, 1998 British Columbia Bar, 2006 Robert advises clients on the tax law governing charitable registration and non-profit status. He is experienced in dealing with the complex law governing foreign expenditures and activities by Canadian charities and in establishing structures to permit foreign charities to work and fundraise in Canada. Robert coordinates teams of Miller T homson lawyers providing advice on large projects such as national mergers. Robert provides sophisticated advice on cutting edge charity law issues such as social enterprise structures or political activities. Robert often represents charities and not-for-profit organizations faced with tax audits. He also represents charitable donors, as well as charities and their staff in Tax Court and Federal Court of Appeal matters involving tax compliance issues for charities and the tax treatment of charitable donations. Robert writes and speaks frequently on tax and charities issues. Dozens of his articles have been published in periodicals such as: The Lawyers Weekly, Canadian Tax Journal, International Journal of Not-for-Profit Law, and The Philanthropist and he is a co-author of the Charities Taxation: Policy and Practice textbook. EDUCATION LL.M., Taxation, Osgoode Hall Law School, York University, 2000 In Depth Tax Course, Canadian Institute of Chartered Accountants, 2000 LL.B., University of British Columbia, 1995 B.A., Trinity College, University of Toronto, 1992 PROFESSIONAL ACHIEVEMENTS Best Lawyers in Canada, Tax Law; Trust and Estates, 2013, 2014, 2015 Canadian Legal Lexpert Directory, Charities/Not-for-Profit Law, Lexpert Rising Stars, Leading Lawyers Under 4 0, 2007 DIRECTORSHIPS Executive Member, Canadian Bar Association, Charities & Not-for-Profit Section

2 MEMBERSHIPS Ontario Bar Association, Taxation Section American Bar Association, Section of Taxation, Exempt Organiz ations Committee International Fiscal Association Canadian Tax Foundation Canadian Association of Gift Planners International Society for Third-Sector Research Society of Trust and Estate Practitioners, TEP designation Advisory Council Member: International Centre for Not-for-Profit Law PRESENTATIONS Seminars Budgets 2011 / 2012, in 10th National Symposium on Charity Law, Canadian Bar Association (Toronto), (May 2012) Border Patrol Around the World: Private and Public Benefit in Canadian Charity Law, in Border Patrol: Charitable Status Despite Inurement or Private Benefit? New York University Law School National Center on Philanthropy and the Law, 23rd Annual Conference (New York), (October 2011) Roundtable: Looking Ahead to the Biggest Legal Challenges, in The Intensive Short Course on Legal and Risk Management for Charities and NPOs Osgoode Hall Law School, York University (with T. Carter, E. Hofstein and D. Stevens) (Toronto), (October 2011) Quiz the Whiz, Canadian Council of Christian Charities Annual Conference (with Justice P. Boyle, D. Amy and A. Miedema) (Toronto), (September 2011) The New Canada Not-For-Profit Corporations Act ("CNCA"): Issues for Charities, Canadian Council of Christian Charities Annual Conference (with C. Goldfarb and B. Taylor) (Toronto), (September 2011) Foundations, Society of Trusts and Estates Planners Annual Conference (Toronto), (June 2011) 2011 Charities and Not-for-Profits Update, in 2011 Prairie Provinces Tax Conference, Canadian Tax Foundation (with Gail Black) (Edmonton), (May 2011) Legal Update in Endowments, Foundations and Charities, Macquarie Private Wealth (Toronto), (May 2011) Legal Update: Elimination of the 10-year rule: What are the implications for your organiz ation? in 8th Annual Foundation, Endowment and Not For Profit Investment Summit, Strategy Institute (Toronto), (January 2011) Fundraising Tax Law Refresher, Association of Fundraising Professionals Congress 2010 (with Kate Laz ier) (Toronto), (November 2010) Update on Tax Issues for Charities and Not-for-Profits, in 2010 Annual Tax Conference, Canadian Tax Foundation (with Amanda Stacey) (Vancouver), (November 2010)

3 Overview of the Taxation of Non-Profit Organizations, Canadian Society of Club Managers (Toronto), (November 2010) Charities and Not-for-Profits: An Update, in 2010 Ontario Tax Conference, Canadian Tax Foundation (Toronto), (October 2010) A Practical Approach to Working with US Charities, Canadian Council of Christian Charities Annual Conference (Winnipeg), (September 2010) Audits and Appeals, in Critical Issues for Non-Profit Organiz ations, Pacific Business and Law Institute (Vancouver), (September 2010) Canadian Cross Border Tax Issues, American Bar Association Tax Section Exempt Organiz ations Committee Fall Meeting, American Bar Association (Toronto), (September 2010) The Ins and Outs of Audits and Appeals, in 8th National Symposium on Charity Law, Canadian Bar Association (Toronto), (April 2010) Gifts in Kind, Canadian Association of Gift Planners Toronto Roundtable (with Geoff Berry) (Toronto), (April 2010) CRA Charities Audits and Appeals, Thomson-Carswell webinar (Toronto), (March 2010) Response to "A Canadian Culture of Generosity: Renewing Canada's Social Architecture by Investing in the Civic Core and the "Third Sector"" by Ray Pennings, Cardus (Ottawa), (September 2009) A Proactive Approach to CRA Audits, Canadian Council of Christian Charities Annual Conference (with K. Laz ier) (Toronto), (September 2009) Carrying on Activities Outside of Canada: CRA's Proposed Guidelines for Charities, OBA Charity and Not-for-Profit Law Section (Toronto), (September 2009) While You Were Away: Summer 2009 Developments (New Fundraising Guidelines for Charities, Foreign Activities Consultation and Recent Revocation Cases), OBA Taxation Law Section (Toronto), (September 2009) New CRA Guidelines on Canadian Charities Operating Internationally, in Charities and Not-for- Profit Conference, Continuing Legal Education Society of British Columbia (with M. Trepanier) (Vancouver), (February 2009) Canadian and US Ministries Working Together, Canadian Council of Christian Charities Annual Conference (with S.J. Lark) (Calgary), (September 2008) The New Excess Business Holding Rules for Private Foundations: Practical Considerations in Advising Clients, in 6th National Symposium on Charity Law, Canadian Bar Association (Toronto), (April 2008) Charities Update, Toronto Centre Canada Revenue Agency and Professionals Group Breakfast Seminar (with Gerry Hutcheon and Blaine Langdon) (Toronto), (November 2007) CRA Charity Audits and Penalties, Lorman Education Services (Toronto), (October 2007) Charity Audits and Intermediate Penalties, Lorman Education Services (Vancouver), (October 2007) Canadian Tax Rules (and Other Legal Problems) for Foreign Mission Organiz ations, IFMA General Meeting (Minneapolis), (September 2007) Gifts to Avoid, Canadian Council of Christian Charities Annual Conference (Toronto), (September 2007)

4 Effective Use of External Counsel, Canadian Council of Christian Charities Annual Conference (with Brian Campbell) (Toronto), (September 2007) Foundations, Society of Trusts and Estates Planners Annual Conference (Toronto), (June 2007) Difficult Gifts: Advising When (or How) NOT to Give a Gift, Society of Trusts and Estates Planners, Montreal Branch (with Arthur Drache), (May 2007) Gifts of Residual Interests, Canadian Association of Gift Planners Annual Conference (with Linda Pearson) (Halifax), (April 2007) Difficult Gifts: Advising Your Clients When (or How) Not to Give That Gift, Society of Trusts and Estates Planners, Toronto Branch, (February 2007) Charities Update 2006, in 2006 Annual Tax Conference, Canadian Tax Foundation (Toronto), (November 2006) Tax Update, Association of Fundraising Professionals Congress 2006 (with Susan Manwaring) (Toronto), (November 2006) Advanced Governance Issues in Charities and Not-for-Profit Conference, Continuing Legal Education Society of British Columbia (Vancouver), (October 2006) Legal Issues, Christian Camping International / Canada (Orford, Quebec), (November 2006) CRA Charities Audits, Canadian Council of Christian Charities Annual Conference (with M. Loewen, D. Amy and Rheal Dorval) (Vancouver), (September 2006) Directed Gifts, Canadian Council of Christian Charities Annual Conference (with Heather Card)(Vancouver), (September 2006) Comparing the Ability of Canadian and American Charities to Operate and Fund Abroad Tips on Foreign Activities by Canadian Charities, in 4th National Symposium on Charity Law, Canadian Bar Association (with P. Boyle, L. Woods and L. Mellon) (Toronto), (May 2006) Obtaining (and Keeping) Charitable Status for Nonprofits, Volunteer Lawyer Service / City of Toronto, Community Services Unit (Toronto), (April 2006) Recent Tax Changes Relating to Planned Giving, Canadian Association of Gift Planners Annual Conference (with Martin Rochwerg) (Calgary), (April 2006) Obtaining and Maintaining your Charitable Status: Interpreting Where the Minefields Are, Ontario Seniors Secretariat (Toronto), (March 2006) Gifts To Avoid, Canadian Association of Gift Planners (Toronto), (October 2005) Legal Risks for Service Providers, Accreditation Ontario annual conference (Toronto), (October 2005) Advancing Religion in the Public Square panel moderator, Canadian Council of Christian Charities / Christian Legal Fellowship Charities Day (Toronto), (September 2005) Implementing Agency Agreements, Canadian Council of Christian Charities Annual Conference (with Lisa Mellon) (Toronto), (September 2005) Joint Ministry Agreements, IFMA General Meeting (Minneapolis), (September 2005) Disbursement Quota Compliance, Ontario Bar Association Charities Section (Toronto), (September 2005) Permitted Advocacy and Prohibited Politics - Understanding the Distinction, 2005 Canadian Council for International Co-operation AGM (Ottawa), (May 2005)

5 Obtaining and Maintaining your Charitable Status: Interpreting Where the Minefields Are in McIninch Symposium on Charities and the Law, McIninch Foundation (Toronto), (May 2005) Intermediate Sanctions: Lessons from the U.S. Experience, in 3rd National Symposium on Charity Law, Canadian Bar Association (with M.S. Owens) (Toronto), (May 2005) Establishing Laws and Regulations that Support Planned Giving in Other Countries - Charitable Remainder Trusts in Canada in International Symposium on Cross-Border Charitable Giving, National Conference on Planned Giving (New York), (May 2005) Legal Issues Surrounding New Vehicles a gift planning refresher, Canadian Association of Gift Planners Annual Conference (Québec), (April 2005) Advocating for Legal and Financial Integrity, in Advocating with Hope as Christians, Canadian Council of Christian Charities Relief and Development Group (Toronto), (October 2004) Charities Update: 2004 Budget Proposals, in 2004 Ontario Tax Conference, Canadian Tax Foundation (Toronto), (October 2004) CRA: Intermediate Sanctions and Compliance, Canadian Council of Christian Charities Annual Conference (Winnipeg), (September 2004) Canadian and U.S. Ministry Relationships, Christian Management Association Annual Conference (with S.J. Lark) (Dallas, Texas), (April 2004) Operating Outside of Canada: What s New, What s Right and What s Wrong, in 2nd National Symposium on Charity Law What s New and What s Coming, Canadian Bar Association (Toronto), (April 2004) Fundraising Across the 49th Parallel, Canadian Association of Gift Planners Annual Conference (Toronto), (April 2004) Planned Giving for High Net Worth Individuals and Owner-Managers, BDO Dunwoody LLP National Tax Conference (Toronto), (January 2004) Cross Border Charities Issues, Canadian Council of Christian Charities Annual Conference (Toronto), (September 2003) Canadian and US Ministry Relationships, IFMA Administration Conference (with S.J. Lark) (Orlando), (May 2003) Tax Issues and the CCRA in Charities & Not-for-Profit Lawyer: A Pot Pourri, Ontario Bar Association (Toronto), (October 2002) Creating and Managing Charities, Non-profits and Foundations (with R. Kuhn) in Charities, Continuing Legal Education Society of British Columbia (Vancouver), (October 2002) Dealing with CCRA in Charities, Continuing Legal Education Society of British Columbia (Vancouver), (October 2002) Current Tax and Legal Developments, and Introduction to Charity Law 101, Canadian Council of Christian Charities Annual Conference (Calgary), (September 2002) EHT Audits, Institute for Healthcare Financial Managers conference of the Ontario Hospital Association (with C. Tso) (Toronto), (September 2002) Canadian Cross-Border Fundraising, Canadian Association of Gift Planners (with S.M. Manwaring) (Toronto), (October 2001) How to Survive a CCRA Charities Audit, Canadian Council of Christian Charities Annual Conference (Toronto), (September 2001)

6 An Introduction to the Taxation of Non-Profit Organizations, in The ABC s of NPO s: Getting Oriented in the World of Not-For-Profit, Canadian Bar Association Ontario (Toronto), (May 2001) Introduction to Gift Planning, Canadian Bar Association Ontario Volunteer Lawyer Program (with J. Sweatman and L. Pearson) (Toronto), (April 2001) How to Survive a CCRA Charity Audit, Canadian Council of Christian Charities Annual Conference (Vancouver), (September 2000) Income Tax Objections and Appeals, Certified General Accountants Association of Ontario (London), (September 2000) Business Law - Tax, Law Society of Upper Canada Bar Admission Course (Toronto), (December 1999) Academic Lect ures Audits, Sanctions and Appeals, in CML Studies in Public Law: Introduction to the Law of Charities and Non-Profit Organiz ations, University of Ottawa Law School course (with P. Picard and K. Cooper) (Ottawa), (November 2009) Audits, Sanctions and Appeals, in CML Studies in Public Law: Introduction to the Law of Charities and Non-Profit Organiz ations, University of Ottawa Law School course (with G. Landry and K. Cooper) (Ottawa), (November 2008) Canadian Tax Treatment of the Voluntary Sector, in Landscape of Mexican Civil Society, Instituto Tecnológico y de Estudios Superiores de Monterrey, Campus Ciudad de México (with Prof. A. Hernández Baqueiro) (Mexico), (Winter 2008) Audits, Sanctions and Appeals, in CML Studies in Public Law: Introduction to the Law of Charities and Non-Profit Organiz ations, University of Ottawa Law School course (with G. Landry and K. Cooper) (Ottawa), (November 2007) International Philanthropy, in MPA 880 Operational, Policy and Legal Issues in the Third Sector, Queens University School of Policy Studies MPA course (with A. Drache) (Kingston), (May 2007) International Philanthropy, in MPA 880 Operational, Policy and Legal Issues in the Third Sector, Queens University School of Policy Studies MPA course (with A. Drache) (Kingston)., (May 2005) Business Law, Canadian School of Management MBA course (with S. Georgas) (Toronto), (Winter 1999) PUBLICATIONS Standing Committee on Finance releases report on terrorist financing in Canada: Charities pinpointed as funding sources, Charities and Not-for-Profit Newsletter, July 27, 2015 Intellectual Property Issues in Cross Border Arrangements, Charities and Not-for-Profit Newsletter, February 2015 Considerations on Winding Up a Charity, Charities and Not-for-Profit Newsletter, January 2015 Why the Absence of Global Charity Headquarters in Canada?, Charities and Not-for-Profit Newsletter, December 2014 Ontario Court Comments on Executive Compensation, Charities and Not-for-Profit Newsletter, November 2014 CRA Sends CNCA Notices, Charities and Not-for-Profit Newsletter, September 2014

7 Leave to Appeal Denied by Supreme Court of Canada in Neville v. National Foundation for Christian Leadership, Charities and Not-for-Profit Newsletter, May 2014 Supreme Court to Decide Scope of Charter Protections for Tax Penalties, Charities and Not-for- Profit Newsletter, March 2014 CRA Wins Another Tax Shelter Appeal in the Federal Court of Appeal, Charities and Not-for-Profit Newsletter, December 2013 CNCA Continuance deadline approaches, Charities and Not-for-Profit Newsletter, November 2013 No Charter Protection in Tax Shelter Civil Penalties Case, Charities and Not-for-Profit Newsletter, July 2013 Court Criticises CRA for Delaying Assessment of Donation Shelter Donations, Charities and Notfor-Profit Newsletter, May 2013 CRA Releases New Resources on Political Activities, Charities and Not-for-Profit Newsletter, April 2013 Federal Budget Review, 2013 Charities Taxation, Policy and Practice, (Toronto: Thomson-Carswell, 2007-present looseleaf), 2012 Ontario Court Confirms Costs Consequences of Litigation Positions, Charities and Not-for-Profit Newsletter, April 2012 US Non-Profits Funding Advocacy in Canada, Charities and Not-for-Profit Newsletter, February 2012 Turf Tussle Erupts in Charity Over Fiduciary Duty*, Charities and Not-for-Profit Newsletter, December 2011 Bad Behaviour, STEP Journal, London, UK, 2011 The English Approach to Payments Made to a Foreign Charity - A Cause for Jealousy?, Charities and Not-for-Profit Newsletter, October 2011 Federal Court of Appeal Denies Registration to News Organiz ation, Charities and Not-for-Profit Newsletter, July Federal Budget: Provisions Regarding Charities and Other Qualified Donees, Charity Talk, Canadian Bar Association, 2011 Budget 2011 Update, Charities and Not-for-Profit Newsletter, April 2011 Impact of Budget 2011, Charities and Not-for-Profit Newsletter, March 2011 Budget Gives Charity Governance Control to CRA, Charities and Not-for-Profit Newsletter, March 2011 Tax Court Charitable Jurisdiction Not In Budget, Charities and Not-for-Profit Newsletter, March 2011 When Should Charities Indemnify Directors?, Charities and Not-for-Profit Newsletter, January 2011 Breaking Down the Borders Operating Charitable or Tax Exempt Organiz ations Across the Canada/US Border, The 2011 Lexpert /American Lawyer Guide to the Leading 500 Lawyers in Canada, 2010 New Charity Tax Specific Graduate Degree, Tax Notes, October 5, 2010

8 New Charity Specific Graduate Degree, Charities and Not-for-Profit Newsletter, August 2010 New CRA Guidance on Foreign Activities, Charities and Not-for-Profit Newsletter, July 2010 Clergy Residence Deduction for Disabled Clergy, Charities and Not-for-Profit Newsletter, May 2010 Expedited CRA Charitable Registration, Charities and Not-for-Profit Newsletter, April 2010 National Charity Law Symposium, Charities and Not-for-Profit Newsletter, March 2010 A Sketch of the Income Tax Treatment of Endowments, The Philanthropist, 2010 Canadian Government to Match Haiti Gifts, Charities and Not-for-Profit Newsletter, January 2010 Federal Corporate Statute - A Problem for International Charities?, Charities and Not-for-Profit Newsletter, October 2009 Update on the Charitable Registration Process, Charities and Not-for-Profit Newsletter, September 2009 CRA Publishes "Consultation on the Proposed Guidance in Activities Outside of Canada for Canadian Registered Charities", Charities and Not-for-Profit Newsletter, July 2009 Participating in a Donation Tax Shelter Can Be Very Costly, Charities and Not-for-Profit Newsletter, June 2009 CRA Publishes Helpful "Checklist for Charities on Avoiding Terrorist Abuse", Charities and Notfor-Profit Newsletter, April 2009 CRA Charity Audit Crackdown, Charities and Not-for-Profit Newsletter, December 2008 Charity Rules, Step Journal, 2008 Football Canada RCAAA Status Revoked, Charities and Not-for-Profit Newsletter, September 2008 The Tax Court of Canada: Charity Suspension Postponements Unavailable?, Canadian Tax Journal, 2008 The Continuing Saga of Charitable Donation Tax Shelters in Canada, The Exempt Organiz ation Tax Review, 2008 CRA Policy Update - Volunteerism, Umbrella Organiz ations and Sport, Charities and Not-for-Profit Newsletter, June 2008 Charity Tax Appeal Jurisdiction, Charities and Not-for-Profit Newsletter, May 2008 Public Benefit and Canadian Public Hospitals, The Exempt Organiz ation Tax Review, 2008 Public Benefit and Canadian Public Hospitals, The Exempt Organiz ation Tax Review, Vol. 59, No. 2, 2008 Charitable Building Projects Outside Canada, Charities and Not-for-Profit Newsletter, December 2007 Charities Must Maintain Control of Activities Undertaken Abroad, The Lawyers Weekly, 2007 Federal Government Releases Draft Legislation Providing New Incentive for Corporate Donations of Medicine, Charities and Not-for-Profit Newsletter, November 2007 CRA Releases New List of Qualifying Foreign Charities, Charities and Not-for-Profit Newsletter, October 2007

9 Tax Court Implies Split-Receipting Possible to Amendments, Charitable Thoughts, Vol. 10, No. 4, 2007 Tax Court Implies Split-Receipting Possible Prior to Amendments, Charities and Not-for-Profit Newsletter, May 2007 Donations of Medicines for the Developing World, Charities and Not-for-Profit Newsletter, March 20, Federal Budget Issue Quebec Changes Tax Treatment of Clergy, Charities and Not-for-Profit Newsletter, January 2007 Charities Update 2006, Canadian Tax Foundation's 58th Tax Conference, 2006, 2006 Department of Finance Releases Charity Tax Legislation, Charities and Not-for-Profit Newsletter, November 2006 For Profit Philanthropy?, Charities and Not-for-Profit Newsletter, October 2006 Charity Audit Crackdown, Tax Notes, Fall 2006 For Profit Philanthropy?, Tax Notes, Fall 2006 Tax Rules Prevent Charity Investments in Limited Partnerships, Charities and Not-for-Profit Newsletter, July Federal Budget Changes For Charities, Charities and Not-for-Profit Newsletter, May 2006 Federal Court of Appeal on Foreign Activities, Charities and Not-for-Profit Newsletter, April 2006 CRA Now Accepts Gifts to U.S. Religious Schools, Charities and Not-for-Profit Newsletter, February 2006 Canadian Taxation of Charities and Donations, (Toronto: Thomson-Carswell, loose leaf), 2006 Federal Court Reviews CRA Charity Audit Undertaking Letter, Charities and Not-for-Profit Newsletter, January 2006 Federal legislation creates new diligence requirements for charities, The Lawyers Weekly, 2005 Gifts by Canadians to U.S. Religious Schools, Charities and Not-for-Profit Newsletter, September 2005 New Compliance Obligations For Charities Issuing Large Receipts, Charities and Not-for-Profit Newsletter, August 2005 Civil Marriage Act Includes Protection For Religious Charities, Charities and Not-for-Profit Newsletter, July 2005 New Charity Tax Regime, Charities and Not-for-Profit Newsletter, June 2005 Major New Study Compares Canadian Voluntary Sector to The World, Charities and Not-for-Profit Newsletter, April 2005 U.S. Governance Reform Proposals, Charities and Not-for-Profit Newsletter, February 2005 New CRA Guide on Taxation of Charitable Donations, Charities and Not-for-Profit Newsletter, January 2005 Changes Recommended for Charity Tax Administration¹, Tax Notes, Winter 2004 Helpful New CRA Policy on Foreign Activities by Canadian Charities, Charities and Not-for-Profit Newsletter, December 2004

10 The Private Giving Foundation Donor Advised Fund, Charities and Not-for-Profit Newsletter, October 2004 Introduction to charity law, 2004 Budget Legislation Released, Charities and Not-for-Profit Newsletter, September 2004 Tax Court Rejects Retail Value for Charitable Donation of Art*, Tax Notes, Summer 2004 Tax Court: Lawyer Participant in Charitable Donation Tax Shelter Escapes Penalties, Charities and Not-for-Profit Newsletter, May 2004 Canadian / US ministry relationships, 2004 Fundraising across the 4 9th parallel, 2004 Highlights of the 2004 federal budget as it affects charities, The Lawyers Weekly, 2004 The end of charitable donations tax shelters in Canada?, The Exempt Organiz ation Tax Review, 2004 CRA on Gifts in Kind of Software and Website Design, Charities and Not-for-Profit Newsletter, April 2004 Budget Also Amends Revocation and Annulment of Registration Rules, Increases Information Disclosure, Charities and Not-for-Profit Newsletter, Federal Budget Special Tax Court Rejects Retail Value for Charitable Donation of Art, Charities and Not-for-Profit Newsletter, March 2004 Planned Giving for high net worth individuals and owner-managers, 2004 An introduction to the Canadian tax treatment of the third sector, International Journal of Not-for- Profit Law, 2004 An updated introduction to the taxation of non-profit organiz ations, The Philanthropist, 2004 CCRA shuts down charitable donation tax shelters, Lawyers Weekly, 2004 Charities / not-for-profit law, Canadian Legal Lexpert Directory, 2004 Operating outside of Canada: what's new, what's right and what's wrong, 2004 CCRA audits V: some stumbling blocks which may get charities in trouble, Canadian Fundraiser, 2003 Charitable Donation Tax Shelters Closed December 5, Charities and Not-for-Profit Newsletter, December 2003 CCRA audits - IV: current issues: advocacy, foreign activities, terrorism, Canadian Fundraiser, 2003 CCRA Audits III: how it works: cost of noncompliance may be de-registration, Canadian Fundraiser, 2003 New CCRA Policies Released, Charities and Not-for-Profit Newsletter, November 2003 CCRA audits - II: a charity's responsibilities, privileges, faced with an audit, Canadian Fundraiser, 2003 CCRA audits - I: everything you ever wanted to know, but were afraid to ask, Canadian Fundraiser, 2003 New CCRA Policy on Low-Income Housing Charities, Charities and Not-for-Profit Newsletter, October 2003

11 Issuing Donation Receipts for Fundraising Events - Part 2, Communiqué for the Health Industry, September 24, 2003 New CCRA social housing policy is more flexible, The Lawyers Weekly, 2003 Issuing Donation Receipts for Fundraising Events - Part 1, Communiqué for the Health Industry, September 18, 2003 Cross-border legal and tax issues for ministries, 2003 Federal Report Issued Recommending Better Charity Regulation*, Charities and Not-for-Profit Newsletter, July 2003 Federal report recommends changes to regulation of charities, The Lawyers Weekly, 2003 Canadian / US Ministry relationships, 2003 CCRA Policy on Volunteer Expenses, Charities and Not-for-Profit Newsletter, May 2003 December tax changes for charities, The Bottom Line, 2003 CCRA Policy - Names on Receipts, Charities and Not-for-Profit Newsletter, March 2003 Draft technical Bill makes several changes regarding charities, The Lawyers Weekly, 2003 Canadian cross border tax for charities, 2003 Canada customs and revenue agency charities audits, The Philanthropist, 2003 Current CCRA issues, Charitable Thoughts, 2003 Planned giving provides benefits for charities and donors alike, 2003 TCC rejects retail value for charitable art donation, The Lawyers Weekly, 2003 CCRA Releases Policy Guidance, Charities and Not-for-Profit Newsletter, January 2003 Federal Court of Appeal on Related Business, Charities and Not-for-Profit Newsletter, January 2003 Tax Changes for Charities, Charities and Not-for-Profit Newsletter, January 2003 Charities and Terrorism, Charities and Not-for-Profit Newsletter, September 2002 Federal Court of Appeal on Canadian Charities Using Foreign Agents, Charities and Not-for-Profit Newsletter, September 2002 New Proposals for Charities Regulation, Charities and Not-for-Profit Newsletter, September 2002 Large Gifts Resulting in Private Foundation Status, Charities and Not-for-Profit Newsletter, April 2002 New Clergy Residence Form, Charities and Not-for-Profit Newsletter, April 2002 Withholding Tax on the Elvis Stojko Show, Tax Notes, Fall Ontario Budget, Tax Notes, Summer 2001 Gifts by Will, Charities and Not-for-Profit Newsletter, Summer 2001 New Ontario Charities Accounting Act Regulations, Charities and Not-for-Profit Newsletter, Spring 2001 Fundraising from Canada, (United Kingdom: Chapel & York, 2001), 2001 Ontario Budget Update - Tax Rate Reductions; New Provincial Individual Income Tax System, Tax Notes, Summer 2000

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