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

Size: px
Start display at page:

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

Transcription

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

12

Breaking Down the Borders Operating Charitable or Tax Exempt Organizations Across the Canada/US Border

Breaking Down the Borders Operating Charitable or Tax Exempt Organizations Across the Canada/US Border ALM500-2011-FA07.qxd 11/22/2010 7:47 PM Page 107 G U I D E T O T H E L E A D I N G 500 L A W Y E R S I N C A N A D A Breaking Down the Borders Operating Charitable or Tax Exempt Organizations Across the

More information

Social Enterprise in Canada 1

Social Enterprise in Canada 1 ALM500-2012-FA11:ALM500-2011-000MASTER.qxd 24/11/2011 12:18 PM Page 110 2 0 1 2 L E X P E R T / A M E R I C A N L A W Y E R Social Enterprise in Canada 1 By Susan Manwaring and Andrew Valentine 2 Miller

More information

FIDUCIARY ADVISORY SERVICES

FIDUCIARY ADVISORY SERVICES FIDUCIARY ADVISORY SERVICES Comprehensive investment oversight for charities and non-profit organizations Boards of Directors have the opportunity to make a difference in how charities fulfill their missions.

More information

PHILIP J. RENAUD QC Duncan Craig LLP

PHILIP J. RENAUD QC Duncan Craig LLP PHILIP J. RENAUD QC Duncan Craig LLP Education: Bachelor of Arts, University of Alberta, 1977 Bachelor of Laws, University of Alberta, 1980 Law Firm: Partner, Duncan Craig LLP, Lawyers and Mediators Edmonton,

More information

BRIAN J. BURKE CURRICULUM VITAE. Work involves all aspects of family law. David Eklove Charles Associate. Thorsteinssons LLP, Tax Lawyers Associate

BRIAN J. BURKE CURRICULUM VITAE. Work involves all aspects of family law. David Eklove Charles Associate. Thorsteinssons LLP, Tax Lawyers Associate BRIAN J. BURKE CURRICULUM VITAE PROFESSIONAL EXPERIENCE June 2004 present Epstein Cole LLP Partner (2008 to present); Associate (2004 to 2008) Work involves all aspects of family law May 2002 May 2004

More information

COMPARING THE ABILITY OF CANADIAN AND AMERICAN CHARITIES TO OPERATE AND FUND ABROAD TIPS ON FOREIGN ACTIVITIES BY CANADIAN CHARITIES

COMPARING THE ABILITY OF CANADIAN AND AMERICAN CHARITIES TO OPERATE AND FUND ABROAD TIPS ON FOREIGN ACTIVITIES BY CANADIAN CHARITIES PRESENTED BY THE NATIONAL CHARITIES AND NOT-FOR-PROFIT LAW SECTION, THE ONTARIO BAR ASSOCIATION AND THE CONTINUING LEGAL EDUCATION COMMITTEE OF THE CANADIAN BAR ASSOCIATION COMPARING THE ABILITY OF CANADIAN

More information

JAN GODDARD Curriculum Vitae

JAN GODDARD Curriculum Vitae JAN GODDARD Curriculum Vitae Jan Goddard is the managing partner of Goddard Gamage Stephens LLP, a firm established in 1999. The firm's focus is in the areas of elder law, guardianship, capacity and power

More information

LEGALRISKMANAGEMENTCHECKLIST FOR CHARITIES &NOT-FOR-PROFITS (CONDENSED VERSION)

LEGALRISKMANAGEMENTCHECKLIST FOR CHARITIES &NOT-FOR-PROFITS (CONDENSED VERSION) Updated February 2003 LEGALRISKMANAGEMENTCHECKLIST FOR CHARITIES &NOT-FOR-PROFITS (CONDENSED VERSION) BY TERRANCE S. CARTER, B.A., LL.B. AND JACQUELINE M. CONNOR, B.A., LL.B. A. INTRODUCTION The operations

More information

THE OTTAWA REGION Charity & Not-for-Profit Law Seminar. Ineligible Individuals and Other Issues from the 2011 Budget

THE OTTAWA REGION Charity & Not-for-Profit Law Seminar. Ineligible Individuals and Other Issues from the 2011 Budget THE OTTAWA REGION Charity & Not-for-Profit Law Seminar Ottawa February 2, 2012 Ineligible Individuals and Other Issues from the 2011 Budget By Karen J. Cooper, LL.B., LL.L., TEP kcooper@carters.ca 1-866-388-9596

More information

Carl Irvine. Toronto 416.865.7266 carl.irvine@mcmillan.ca. education and year of call. profile. Ontario Bar Association Canadian Tax Foundation

Carl Irvine. Toronto 416.865.7266 carl.irvine@mcmillan.ca. education and year of call. profile. Ontario Bar Association Canadian Tax Foundation Toronto 416.865.7266 education and year of call Called to the Ontario bar - 2007 University of Toronto, JD (Hons.) - 2006 University of Toronto, MA - 2001 Queen's University, BA (Hons.) (1st Class) - 2000

More information

Charities and Not-for-Profit Law Conference 2009 Learn how to protect, strengthen, and guide your organization!

Charities and Not-for-Profit Law Conference 2009 Learn how to protect, strengthen, and guide your organization! Charities and Not-for-Profit Law Conference 2009 Learn how to protect, strengthen, and guide your organization! Friday, February 13, 2009 There are three learning options for this course: 1. a face-to-face

More information

JULY / AUGUST 2005 ISSUE. New Ottawa Office Opened July 1, 2005 See news for more information.

JULY / AUGUST 2005 ISSUE. New Ottawa Office Opened July 1, 2005 See news for more information. CHARITY LAW UPDATE JULY / AUGUST 2005 Editor: Terrance S. Carter Updating Charities and Not-For-Profit Organizations on recent legal developments and risk management considerations. JULY / AUGUST 2005

More information

News, Events & Publications

News, Events & Publications News, Events & Publications Kenneth Jull Presentations Panel Member, Canada-China Institute for Business & Development, Chinese Immigrants Doing Business in Canada Conference Program, Ryerson University,

More information

Canadian and U.S. Ministries Working Together

Canadian and U.S. Ministries Working Together Canadian and U.S. Ministries Working Together Robert B. Hayhoe, Toronto rhayhoe@millerthomson.com 416.595.8174 Stuart J. Lark HOLME ROBERTS & OWEN LLP, Colorado Springs stuart.lark@hro.com 719.473.3800

More information

MILLER THOMSON LLP. Barristers & Solicitors, Patent & Trade-Mark Agents TAX NOTES THE US OFFERS AN INCENTIVE TO REPATRIATE EARNINGS

MILLER THOMSON LLP. Barristers & Solicitors, Patent & Trade-Mark Agents TAX NOTES THE US OFFERS AN INCENTIVE TO REPATRIATE EARNINGS MILLER THOMSON LLP Barristers & Solicitors, Patent & Trade-Mark Agents TAX NOTES Spring 2005 A publication of Miller Thomson LLP s Tax Group Inside The US Offers an Incentive to Repatriate Earnings Foreign

More information

Nicholas P. Smith Phone: 604-631-1207 Email: nsmith@legacylawyers.ca. Biography:

Nicholas P. Smith Phone: 604-631-1207 Email: nsmith@legacylawyers.ca. Biography: Legacy Advisors Law Corp. PO Box 10326 510-609 Granville Street Vancouver, BC Canada, V7Y 1G5 Tel: (604) 631-1298 Fax: (604) 683-6953 Internet: www.legacylawyers.com Nicholas P. Smith Phone: 604-631-1207

More information

Owen M. Rees. Education and Professional Qualifications. Awards & Scholarships. Experience

Owen M. Rees. Education and Professional Qualifications. Awards & Scholarships. Experience Education and Professional Qualifications 2004 2005 University of Oxford, Oxford, United Kingdom Bachelor of Civil Law (equivalent to a Master of Laws) 2003 Called to the Bar of Ontario 1999 2002 Queen

More information

Doing Business. A Practical Guide. casselsbrock.com. Canada. Dispute Resolution. Foreign Investment. Aboriginal. Securities and Corporate Finance

Doing Business. A Practical Guide. casselsbrock.com. Canada. Dispute Resolution. Foreign Investment. Aboriginal. Securities and Corporate Finance About Canada Dispute Resolution Forms of Business Organization Aboriginal Law Competition Law Real Estate Securities and Corporate Finance Foreign Investment Public- Private Partnerships Restructuring

More information

Donation or Sponsorship? Know the Rules, Reap the Rewards

Donation or Sponsorship? Know the Rules, Reap the Rewards IMAGINE CANADA AND VOLUNTEER CANADA 2011 CANADIAN BUSINESS & COMMUNITY PARTNERSHIP FORUM & AWARDS Montebello June 9, 2011 Donation or Sponsorship? Know the Rules, Reap the Rewards By Terrance S. Carter,

More information

Consultation on proposed policy on fundraising by Registered Charities

Consultation on proposed policy on fundraising by Registered Charities Consultation on proposed policy on fundraising by Registered Charities The material posted below relates to the proposed guidelines of the Charities Directorate, Canada Revenue Agency (CRA) concerning

More information

A Legal Checklist for Not-for-Profit Organizations

A Legal Checklist for Not-for-Profit Organizations A Legal Checklist for Not-for-Profit Organizations This 10-point checklist is written to help busy charitable organizations stay on top of today s regulatory compliance requirements. For further information,

More information

D EBORAH C. A NSCHELL

D EBORAH C. A NSCHELL D EBORAH C. A NSCHELL 128 Ledbury St. Toronto, ON M5M 4H9 Res: 416.322.8066 e-mail: deborah@anschell.com BAR ADMISSIONS Admitted to the Law Society of British Columbia on August 27, 1993 Admitted to the

More information

REPORT ON PROTECTING THE NONPROFIT SECTOR FROM TERRORIST ABUSE

REPORT ON PROTECTING THE NONPROFIT SECTOR FROM TERRORIST ABUSE ANTI-TERRORISM & CHARITY LAW ALERT NO. 33 NOVEMBER 27, 2013 EDITOR: TERRANCE S. CARTER REPORT ON PROTECTING THE NONPROFIT SECTOR FROM TERRORIST ABUSE A. INTRODUCTION By Sean S. Carter & Terrance S. Carter

More information

TAX NOTES. Fall 2006 LOWER TAXES ON DIVIDENDS. Inside. Wendi P. Crowe Edmonton 780.429.9764 wcrowe@millerthomson.com

TAX NOTES. Fall 2006 LOWER TAXES ON DIVIDENDS. Inside. Wendi P. Crowe Edmonton 780.429.9764 wcrowe@millerthomson.com TAX NOTES Fall 2006 A publication of Miller Thomson LLP s Tax Group LOWER TAXES ON DIVIDENDS Wendi P. Crowe Edmonton 780.429.9764 wcrowe@millerthomson.com The federal government has released draft legislation

More information

CURRICULUM VITAE. BRIAN HELLER Certified as a Specialist in Criminal Litigation (Law Society of Upper Canada)

CURRICULUM VITAE. BRIAN HELLER Certified as a Specialist in Criminal Litigation (Law Society of Upper Canada) CURRICULUM VITAE BRIAN HELLER Certified as a Specialist in Criminal Litigation (Law Society of Upper Canada) HELLER, RUBEL Barristers 120 Adelaide Street West Suite 1902 Toronto, Ontario M5H 1T1 business:

More information

Please feel free to contact me if you have any questions or would like further information at cathy@theonn.ca or (416) 642-5786.

Please feel free to contact me if you have any questions or would like further information at cathy@theonn.ca or (416) 642-5786. August 14, 2014 Director General Marketplace Framework Policy Branch Industry Canada 235 Queen Street, 10th Floor Ottawa, Ontario K1A 0H5 Re: Follow up to ONN Submission- The utility of SREs in the Canadian

More information

MILLER THOMSON LLP Barristers & Solicitors, Patent & Trade-Mark Agents

MILLER THOMSON LLP Barristers & Solicitors, Patent & Trade-Mark Agents MILLER THOMSON LLP Barristers & Solicitors, Patent & Trade-Mark Agents CHARITIES & NOT-FOR-PROFIT NEWSLETTER October 2005 The Charities & Not-for-Profit Newsletter is published periodically by Miller Thomson

More information

CHARITY LAW BULLETIN NO. 359

CHARITY LAW BULLETIN NO. 359 CHARITY LAW BULLETIN NO. 359 FEBRUARY 25, 2015 EDITOR: TERRANCE S. CARTER IMPLICATIONS OF THE NEW ESTATE DONATION RULES INTRODUCED BY BUDGET 2014 A. INTRODUCTION By Theresa L.M. Man * Where charitable

More information

GOLDMAN HINE LLP - MEDIA KIT. The Firm

GOLDMAN HINE LLP - MEDIA KIT. The Firm GOLDMAN HINE LLP - MEDIA KIT The Firm Goldman Hine LLP is a commercial litigation law firm in Toronto that specializes in providing its clients with dispute resolution, advocacy and strategic legal advice.

More information

Strategies for Resolving Cross-Border Tax Controversies

Strategies for Resolving Cross-Border Tax Controversies Strategies for Resolving Cross-Border Tax Controversies 11th Annual Conference on Canada-US Cross-Border Tax Strategies Council for International Tax Education (CITE) Toronto, ON October 17-18, 2005 Alan

More information

Nonprofit Legal Audit Checklist: Understanding & Complying with the Law

Nonprofit Legal Audit Checklist: Understanding & Complying with the Law Nonprofit Legal Audit Checklist: Understanding & Complying with the Law Thursday, May 28, 2015, 10:00 a.m. 11:30 a.m. ET The Foundation Center, Washington, D.C. Speaker Carrie Garber Siegrist, Esq., Venable

More information

David A. Bertschi Partner

David A. Bertschi Partner Call to the Bar: Ontario 1985 Languages: English French Education LL.B., University of Windsor, Windsor, Ontario (1983) B.A., Carleton University, Ottawa, Ontario (1980) Areas of Practice Insurance litigation

More information

STANDARDS PROGRAM For Canada s Charities & Nonprofits

STANDARDS PROGRAM For Canada s Charities & Nonprofits STANDARDS PROGRAM For Canada s Charities & Nonprofits Released April 2012 Lions Foundation of Canada Dog Guides SickKids Foundation World Vision Enhancing governance and effectiveness Founding and presenting

More information

UNPRECEDENTED ANTI-TERRORISM DUE DILIGENCE STANDARDS EMERGE FOR CHARITIES INTERNATIONALLY

UNPRECEDENTED ANTI-TERRORISM DUE DILIGENCE STANDARDS EMERGE FOR CHARITIES INTERNATIONALLY ANTI-TERRORISM AND CHARITY LAW ALERT NO. 9 Barristers, Solicitors & Trade-mark Agents / Avocats et agents de marques de commerce Affiliated with Fasken Martineau DuMoulin LLP / Affilié avec Fasken Martineau

More information

Law Society of Saskatchewan Queen s Bench Rules of Court webinars Part 1: Overview

Law Society of Saskatchewan Queen s Bench Rules of Court webinars Part 1: Overview Law Society of Saskatchewan Queen s Bench Rules of Court webinars Part 1: Overview Reché McKeague Director of Research, Law Reform Commission of Saskatchewan January 28, 2013 Table of Contents 1. Introduction...

More information

CURRICULUM VITAE MARY MARGARET SALIGA FOX. 800 University Avenue West Windsor, Ontario N9A 5R9

CURRICULUM VITAE MARY MARGARET SALIGA FOX. 800 University Avenue West Windsor, Ontario N9A 5R9 CURRICULUM VITAE MARY MARGARET SALIGA FOX BUSINESS ADDRESS: Ducharme Fox LLP Lawyers 800 University Avenue West Windsor, Ontario N9A 5R9 (519) 259-1804 (phone) (519) 259-1834 (fax) mfox@ducharmefox.com

More information

Registration Reform IN CANADA

Registration Reform IN CANADA Registration Reform IN CANADA The Finish Line is Here Section K of Stikeman Elliott s Report on Canada s New Registration Regime JULY 2009 Impact on Non-Canadian Investment Funds Privately Placing Securities

More information

Organizing Your Corporate Documents

Organizing Your Corporate Documents Organizing Your Corporate Documents Board Development Workbook Series Legal and Ethical Duties of Directors of Not-for-Profit Organizations 2014 The Muttart Foundation Organizing Your Corporate Documents

More information

Bankruptcy and Restructuring

Bankruptcy and Restructuring doing business in Canada 102 p Bankruptcy and Restructuring 1. Legislation and Court System The Canadian bankruptcy and insolvency regime is divided between the federal and provincial levels of government

More information

Philanthropic Freedom Pilot Study: Mexico Country Report Overall Philanthropic Freedom Score: 4.07

Philanthropic Freedom Pilot Study: Mexico Country Report Overall Philanthropic Freedom Score: 4.07 Philanthropic Freedom Pilot Study: Mexico Country Report Overall Philanthropic Freedom Score: 4.07 General Background Information on Mexico GDP per capita: $ 10,047 1 Population: 115 million 2 Percent

More information

Robert J. Robson, MDCM, MSc., FRCP(C) 116 York Street East, Elora, Ontario, Canada N0B 1S0 Phone 519-846-2601 Fax 519-846-9843 email: rrobson@hssa.

Robert J. Robson, MDCM, MSc., FRCP(C) 116 York Street East, Elora, Ontario, Canada N0B 1S0 Phone 519-846-2601 Fax 519-846-9843 email: rrobson@hssa. Robert J. Robson, MDCM, MSc., FRCP(C) 116 York Street East, Elora, Ontario, Canada N0B 1S0 Phone 519-846-2601 Fax 519-846-9843 email: rrobson@hssa.ca Profile A fluently bilingual senior executive, system

More information

Yes. Although incorporation is often associated with a formal business enterprise, Not-For- Profit organizations also can incorporate.

Yes. Although incorporation is often associated with a formal business enterprise, Not-For- Profit organizations also can incorporate. NOT-FOR-PROFIT ORGANIZATIONS A LEGAL GUIDE The purpose of this booklet is to provide information to community groups and organizations, which may be considering incorporating as Not-For-Profit, organizations.

More information

THE PHONE RINGS FROM DOWN SOUTH: WHAT ISSUES SHOULD I CONSIDER FOR EXPANDING MY U.S. FRANCHISE INTO CANADA?

THE PHONE RINGS FROM DOWN SOUTH: WHAT ISSUES SHOULD I CONSIDER FOR EXPANDING MY U.S. FRANCHISE INTO CANADA? THE PHONE RINGS FROM DOWN SOUTH: WHAT ISSUES SHOULD I CONSIDER FOR EXPANDING MY U.S. FRANCHISE INTO CANADA? By Leonard H. Polsky Gowling Lafleur Henderson LLP Vancouver, British Columbia SYNOPSIS Canadian

More information

NIMALI D. GAMAGE. Curriculum Vitae

NIMALI D. GAMAGE. Curriculum Vitae NIMALI D. GAMAGE Curriculum Vitae Nimali Gamage has been a lawyer at Goddard Gamage Stephens LLP in Toronto, Ontario, since October 2002. For three consecutive times, in the years 2011, 2013, and 2015,

More information

Curriculum Vitae Christopher J. Giaschi

Curriculum Vitae Christopher J. Giaschi 401-815 Hornby Street V6Z 2E6 CANADA Telephone (604) 681-2866 Facsimile (604) 681-4260 Email: giaschi@admiraltylaw.com Internet: www.admiraltylaw.com SUMMARY Curriculum Vitae Christopher J. Giaschi Christopher

More information

MEXICO S FLAT TAX (IETU) AND HOW IT AFFECTS U.S. INVESTORS IN MEXICAN REAL ESTATE PROJECTS. By Enrique Hernandez-Pulido 1

MEXICO S FLAT TAX (IETU) AND HOW IT AFFECTS U.S. INVESTORS IN MEXICAN REAL ESTATE PROJECTS. By Enrique Hernandez-Pulido 1 MEXICO S FLAT TAX (IETU) AND HOW IT AFFECTS U.S. INVESTORS IN MEXICAN REAL ESTATE PROJECTS Introduction. By Enrique Hernandez-Pulido 1 As of January 1, 2008, a new Flat Tax know as IETU 2 came into effect

More information

Compliance with IRS-Encouraged Nonprofit Policies and Other Best Practices Updates

Compliance with IRS-Encouraged Nonprofit Policies and Other Best Practices Updates Compliance with IRS-Encouraged Nonprofit Policies and Other Best Practices Updates Nishka Chandrasoma April 18, 2013 New York City Bar Association 1 st Annual Institute on Not-for-Profit Law pbwt.com Why

More information

Individual Donors to Arts and Culture Organizations in Canada in 2007

Individual Donors to Arts and Culture Organizations in Canada in 2007 Individual Donors to Arts and Culture Organizations in Canada in 2007 www.hillstrategies.com info@hillstrategies.com Statistical insights on the arts, Vol. 8 No. 3 Hill Strategies Research Inc., February

More information

insurance bulletin unlicensed insurance in Canada

insurance bulletin unlicensed insurance in Canada September 2013 insurance bulletin unlicensed insurance in Canada This article addresses certain issues relating to foreign insurers conducting unlicensed insurance in Canada, a few years after the federal

More information

Registration Reform IN CANADA

Registration Reform IN CANADA Registration Reform IN CANADA The Finish Line is Here Section C of Stikeman Elliott s Report on Canada s New Registration Regime JULY 2009 Impact on Investment Fund Managers C Impact on Investment Fund

More information

Changes to Not-for-Profit Incorporation. Charitable Gaming Conference Canadian Gaming Summit June 24, 2014

Changes to Not-for-Profit Incorporation. Charitable Gaming Conference Canadian Gaming Summit June 24, 2014 Changes to Not-for-Profit Incorporation Charitable Gaming Conference Canadian Gaming Summit June 24, 2014 Presented by Robert B. Hayhoe / Danielle Bush NEW FEDERAL LEGISLATION Canada Not-for-Profit Corporations

More information

Common issues surrounding non-cash contributions

Common issues surrounding non-cash contributions Accepting Unique or Unusual Contributions By Laura J. Kenney and Nancy Murphy * It is not easy to say "thanks, but no thanks" to a donor. In some cases, however, "no thanks" may be the wisest answer for

More information

LEGAL RISK MANAGEMENT CHECKLIST 2013 CARTERS PROFESSIONAL CORPORATION

LEGAL RISK MANAGEMENT CHECKLIST 2013 CARTERS PROFESSIONAL CORPORATION LEGAL RISK MANAGEMENT CHECKLIST 2013 CARTERS PROFESSIONAL CORPORATION NOVEMBER 2013 EDITOR: TERRANCE S. CARTER LEGAL RISK MANAGEMENT CHECKLIST FOR NOT-FOR-PROFIT ORGANIZATIONS By Terrance S. Carter and

More information

501 (c)(3) TAX EXEMPTION

501 (c)(3) TAX EXEMPTION 501 (c)(3) TAX EXEMPTION 501(c) Tax Exemption What is 501 (c)(3)? Should we be a 501 (c)(3)? How do we get 501 (c)(3) status? Who is eligible under 501(c)(3)? By-Laws Requirements How to Apply Responding

More information

SUPPORTING INNOVATION AND RESILIENCY IN THE CHARITABLE AND NON-PROFIT SECTOR

SUPPORTING INNOVATION AND RESILIENCY IN THE CHARITABLE AND NON-PROFIT SECTOR SUPPORTING INNOVATION AND RESILIENCY IN THE CHARITABLE AND NON-PROFIT SECTOR Pre-budget brief submitted by Imagine Canada to the House of Commons Standing Committee on Finance August 2010 Imagine Canada,

More information

NOT-FOR-PROFIT ORGANIZATIONS: NEW DIRECTIONS

NOT-FOR-PROFIT ORGANIZATIONS: NEW DIRECTIONS DECEMBER 2010 WWW.BDO.CA ASSURANCE AND ACCOUNTING NOT-FOR-PROFIT ORGANIZATIONS: NEW DIRECTIONS In December 2010, the Accounting Standards Board (AcSB) and the Public Sector Accounting Board (PSAB) each

More information

IN THE SUPREME COURT OF BRITISH COLUMBIA DOROTHY YOUNG SHELL CANADA LIMITED. Brought under the Class Proceedings Act, R.S.B.C. 1996, c.

IN THE SUPREME COURT OF BRITISH COLUMBIA DOROTHY YOUNG SHELL CANADA LIMITED. Brought under the Class Proceedings Act, R.S.B.C. 1996, c. IN THE SUPREME COURT OF BRITISH COLUMBIA No. L021060 Vancouver Registry Between: And: DOROTHY YOUNG SHELL CANADA LIMITED Brought under the Class Proceedings Act, R.S.B.C. 1996, c. 50 Plaintiff Defendant

More information

OBA INSTITUTE CHARITY AND NOT-FOR-PROFIT LAW

OBA INSTITUTE CHARITY AND NOT-FOR-PROFIT LAW OBA INSTITUTE CHARITY AND NOT-FOR-PROFIT LAW Toronto February 5, 2016 Critical Issues for Investment by Charities By Terrance S. Carter, B.A., LL.B., TEP, Trade-mark Agent tcarter@carters.ca 1-877-942-0001

More information

FIRST AMENDED AND RESTATED ARTICLES OF ACCEPTANCE OF TAYLOR UNIVERSITY

FIRST AMENDED AND RESTATED ARTICLES OF ACCEPTANCE OF TAYLOR UNIVERSITY FIRST AMENDED AND RESTATED ARTICLES OF ACCEPTANCE OF TAYLOR UNIVERSITY The undersigned officer of Taylor University, Inc. (the "Corporation"), existing pursuant to the Indiana Nonprofit Corporation Act

More information

Considerations in Cross-Border Giving Between Canada and The U.S.

Considerations in Cross-Border Giving Between Canada and The U.S. CAGP-ACPDP CONFERENCE Vancouver April 25, 2008 Considerations in Cross-Border Giving Between Canada and The U.S. By Theresa Man, Carters Professional Corporation And Dennis Waller, Director, Prospect Strategy,

More information

WIPO LIST OF NEUTRALS BIOGRAPHICAL DATA. Telephone: +1 250 537 2639 Fax: +1 250 357 2639 E-mail: codbqc@saltspring.com

WIPO LIST OF NEUTRALS BIOGRAPHICAL DATA. Telephone: +1 250 537 2639 Fax: +1 250 357 2639 E-mail: codbqc@saltspring.com ARBITRATION AND MEDIATION CENTER WIPO LIST OF NEUTRALS BIOGRAPHICAL DATA Cecil O.D. BRANSON, Q.C. 886 Walker s Hook Road Salt Spring Island, BC V8K 1B6 Canada Telephone: +1 250 537 2639 Fax: +1 250 357

More information

Taxation. Events. Sales Tax on Computer Software and Cloud Computing 2015 WMC Tax Seminar Seminar, Speaking Engagement.

Taxation. Events. Sales Tax on Computer Software and Cloud Computing 2015 WMC Tax Seminar Seminar, Speaking Engagement. Taxation Events Sales Tax on Computer Software and Cloud Computing 2015 WMC Tax Seminar Seminar, May 6, 2015 2014 Wisconsin Tax Update - Cases and Rulings October/November 2014 Tax and Practical Aspects

More information

CHARITABLE FOUNDATIONS: ANOTHER OPTION TO HELP FINANCE SCHOOL ACTIVITIES. Fall 1999

CHARITABLE FOUNDATIONS: ANOTHER OPTION TO HELP FINANCE SCHOOL ACTIVITIES. Fall 1999 CHARITABLE FOUNDATIONS: ANOTHER OPTION TO HELP FINANCE SCHOOL ACTIVITIES Fall 1999 Written for WASB's Legal Services Membership by Lathrop & Clark LLP School districts continue to be faced with the challenge

More information

NIMALI D. GAMAGE. Curriculum Vitae

NIMALI D. GAMAGE. Curriculum Vitae NIMALI D. GAMAGE Curriculum Vitae Nimali Gamage has been a lawyer at Goddard Gamage Stephens LLP in Toronto, Ontario, since October 2002. For three consecutive times, in the years 2011, 2013, and 2015,

More information

Curriculum Vitae of L. Michael Shannon

Curriculum Vitae of L. Michael Shannon Curriculum Vitae of L. Michael Shannon Contact Information mshannon@casselsbrock.com Telephone: 416 869 5357 Fax: 416 640 3015 Cassels Brock & Blackwell LLP 2100 Scotia Plaza 40 King Street West Toronto,

More information

Canada-U.S. Estate Planning for the Cross-Border Executive

Canada-U.S. Estate Planning for the Cross-Border Executive February 16, 2010 Canada-U.S. Estate Planning for the Cross-Border Executive Beth Webel (Toronto) Nadja Ibrahim (Calgary) Agenda Canadian death tax regime US estate tax regime US citizens moving to Canada

More information

Co-founder and co-chair of The Advocates Society s Securities Litigation Practice Group 2011-2012

Co-founder and co-chair of The Advocates Society s Securities Litigation Practice Group 2011-2012 Joel Wiesenfeld Mediator Professional Experience and Education Partner at Torys LLP, 2001-2012 Co-founder and co-chair of The Advocates Society s Securities Litigation Practice Group 2011-2012 Editorial

More information

Strategic Management and Organization 438/B1, 637/B1 Managing Not for Profit Organizations

Strategic Management and Organization 438/B1, 637/B1 Managing Not for Profit Organizations University of Alberta School of Business Department of Strategic Management and Organization Strategic Management and Organization 438/B1, 637/B1 Managing Not for Profit Organizations Winter Term 2015

More information

2001 SUPPLEMENT ATTORNEY GENERAL'S GUIDE FOR CHARITIES

2001 SUPPLEMENT ATTORNEY GENERAL'S GUIDE FOR CHARITIES BILL LOCKYER Attorney General State of California DEPARTMENT OF JUSTICE 1300 I STREET, SUITE 1130 SACRAMENTO, CA 95814 Telephone: (916)445-2021 Facsimile: (916)444-3651 2001 SUPPLEMENT ATTORNEY GENERAL'S

More information

Mark L. Silow Firmwide Managing Partner

Mark L. Silow Firmwide Managing Partner Mark L. Silow Firmwide Managing Partner Philadelphia, PA Tel: 215.299.2099 Fax: 215.299.2150 msilow@foxrothschild.com Mark s practice involves a broad range of commercial and tax matters, including: business

More information

Gary Lanham Special Counsel

Gary Lanham Special Counsel Gary prepares more than 100 wills annually (including tailored provisions relating to complex testamentary trusts, effective dealings with superannuation death benefits, and other testamentary provisions

More information

CROSS-BORDER GRANT MAKING BY PRIVATE FOUNDATIONS by JANE PEEBLES

CROSS-BORDER GRANT MAKING BY PRIVATE FOUNDATIONS by JANE PEEBLES CROSS-BORDER GRANT MAKING BY PRIVATE FOUNDATIONS by JANE PEEBLES Charitable gifts by Americans to fund projects abroad have dramatically increased in the past decade, yet many U.S. donors, foundation directors

More information

CURRICULUM VITAE MARK L. HEFTER, JD, CPA, LLM (Taxation)

CURRICULUM VITAE MARK L. HEFTER, JD, CPA, LLM (Taxation) CURRICULUM VITAE MARK L. HEFTER, JD, CPA, LLM (Taxation) Mark L. Hefter is a Vice President of the American Technion Society (ATS). Mr. Hefter s principal responsibility is to work directly with prospects,

More information

CHARITIES & NOT-FOR-PROFIT

CHARITIES & NOT-FOR-PROFIT CHARITIES & NOT-FOR-PROFIT NEWSLETTER September 2008 The Charities & Not-for- Profit Newsletter is published monthly by Miller Thomson LLP's Charities & Not-for-Profit Group as a service to our clients

More information

Income Tax Issues Affecting Small Nonprofit Organizations

Income Tax Issues Affecting Small Nonprofit Organizations Income Tax Issues Affecting Small Nonprofit Organizations A free resource provided by the Virginia Society of Certified Public Accountants 2 Income Tax Issues Affecting Small Nonprofit Organizations A

More information

Excess Benefit Transactions Under Section 4958 And Revocation Of Tax-Exempt Status

Excess Benefit Transactions Under Section 4958 And Revocation Of Tax-Exempt Status Excess Benefit Transactions Under Section 4958 And Revocation Of Tax-Exempt Status Originally published in the Spring 2009 issue of The Practical Tax Lawyer, published by ALI-ABA in cooperation with the

More information

Ohio Tax. Workshop KK. Canadian Commodity Tax Update for U.S.-Based Companies. Wednesday, January 29, 2014 2:00 p.m. to 3:00 p.m.

Ohio Tax. Workshop KK. Canadian Commodity Tax Update for U.S.-Based Companies. Wednesday, January 29, 2014 2:00 p.m. to 3:00 p.m. Ohio Tax Workshop KK Canadian Commodity Tax Update for U.S.-Based Companies Wednesday, January 29, 2014 2:00 p.m. to 3:00 p.m. Biographical Information Darryl Rankin, Director, Commodity Tax, DuCharme,

More information

Charitable Planned Giving

Charitable Planned Giving ` Insuring the Future In this Newsletter: Charitable Planned Giving Legislative Changes John Jordan, CFP CERTIFIED FINANCIAL PLANNER Phone: (519) 272-3112 Toll Free: (866) 272-3112 Fax: (519) 662-6414

More information

Best Practices module

Best Practices module Best Practices module FINANCIAL MANAGEMENT Prepared By: David Hall (Economic Planning Group) and Rick Duckles (BC Forest Discovery Centre) Content BCMA / Best Practices Modules Page 1. Introduction Page

More information

So you re thinking of forming a nonprofit organization?

So you re thinking of forming a nonprofit organization? A C O M M U N I T Y G U I D E So you re thinking of forming a nonprofit organization? NEW YORK LAWYERS FOR THE PUBLIC INTEREST THE FORMATION AND QUALIFICATION OF A NONPROFIT ORGANIZATION 1 Table of Contents

More information

PRIVATE AND PUBLIC FOUNDATIONS

PRIVATE AND PUBLIC FOUNDATIONS PRIVATE AND PUBLIC FOUNDATIONS REFERENCE GUIDE Charitable Foundations, which can be either private or public, can be effective vehicles for charitable giving. This Reference Guide provides an overview

More information

Understanding Co-operative and Non-Profit Law. By Robert Dobrohoczki

Understanding Co-operative and Non-Profit Law. By Robert Dobrohoczki Understanding Co-operative and Non-Profit Law By Robert Dobrohoczki The following is a commissioned work by Saskatchewan Co-operative Association and Le Conseil de la coopération de la Saskatchewan to

More information

CANADA S NEW ESTATE DONATION RULES UNDERSTAND; GET READY

CANADA S NEW ESTATE DONATION RULES UNDERSTAND; GET READY CANADA S NEW ESTATE DONATION RULES UNDERSTAND; GET READY A special webinar presentation by Canadian Association of Gift Planners Sponsored by: Today s webinar will begin at 1:00 p.m. EDT. #CAGPWeb 1 MEET

More information

What to do in the Event of a Death? Surviving Person s / Executor s Checklist

What to do in the Event of a Death? Surviving Person s / Executor s Checklist What to do in the Event of a Death? Surviving Person s / Executor s Checklist The following is meant to aid in the event of the passing of a spouse, family member or friend and outlines the general steps

More information

Shari A. Levitan. Boston T 617.854.1405 F 617.523.6850 shari.levitan@hklaw.com

Shari A. Levitan. Boston T 617.854.1405 F 617.523.6850 shari.levitan@hklaw.com Shari A. Levitan Partner Boston T 617.854.1405 F 617.523.6850 shari.levitan@hklaw.com Related Practices: Wealth Planning and Preservation Private Companies Private Wealth Services Trusts, Estates and Fiduciary

More information

IAN J. HOUSTON. T 416.367.6111 F 416.361.2742 Toronto; IJHouston@blg.com http://ca.linkedin.com/pub/ianhouston/6/a2/10a EXECUTIVE SUMMARY

IAN J. HOUSTON. T 416.367.6111 F 416.361.2742 Toronto; IJHouston@blg.com http://ca.linkedin.com/pub/ianhouston/6/a2/10a EXECUTIVE SUMMARY IAN J. HOUSTON Partner T 416.367.6111 F 416.361.2742 Toronto; IJHouston@blg.com http://ca.linkedin.com/pub/ianhouston/6/a2/10a Infrastructure Construction Procurement Energy Mining Healthcare Capital Redevelopment,

More information

INVEST CROWDFUND CANADA

INVEST CROWDFUND CANADA INVEST CROWDFUND CANADA A Technical Legal Perspective by Andrea Johnson, Partner FMC What is crowdfunding? Crowdfunding is the innovative use of technology and social media to raise small amounts of money

More information

Canada s Anti-Spam Law ( CASL ): It s the Law on July 1, 2014 questions for directors to ask

Canada s Anti-Spam Law ( CASL ): It s the Law on July 1, 2014 questions for directors to ask Canada s Anti-Spam Law ( CASL ): It s the Law on July 1, 2014 questions for directors to ask Author: Jennifer Babe, LL.M, ICD.D Why Should I Read This Alert? a) despite its name, this Act covers much more

More information

The Wood s Homes Foundation. Financial Statements December 31, 2014

The Wood s Homes Foundation. Financial Statements December 31, 2014 Financial Statements April 22, 2015 Independent Auditor s Report To the Board of Directors of Wood s Homes Foundation We have audited the accompanying financial statements of Wood s Homes Foundation, which

More information

Gifting and Receipting The Basics

Gifting and Receipting The Basics http://www.charitycentral.ca/site/node/48 1 of 6 Published on Charity Central (www.charitycentral.ca) Learning Module Introduction (Slide 1) This module covers the basic information you need to know to

More information

U.S. House of Representatives Committee on Oversight and Government Reform January 17, 2008-10:00 a.m. 2154 Rayburn House Office Building

U.S. House of Representatives Committee on Oversight and Government Reform January 17, 2008-10:00 a.m. 2154 Rayburn House Office Building U.S. House of Representatives Committee on Oversight and Government Reform January 17, 2008-10:00 a.m. 2154 Rayburn House Office Building Testimony of Belinda J. Johns Senior Assistant Attorney General

More information

2012 NATIONAL CHARITY LAW SYMPOSIUM TIMELY NEW TAX TOPICS TO CONSIDER

2012 NATIONAL CHARITY LAW SYMPOSIUM TIMELY NEW TAX TOPICS TO CONSIDER MATERIALS 2012 NATIONAL CHARITY LAW SYMPOSIUM TIMELY NEW TAX TOPICS TO CONSIDER New Ineligibility Requirements for Directors, Officers and Staff of Registered Charities Karen Cooper Carters Professional

More information

BARRISTER SOLICITOR MEDIATOR PARENTING COORDINATOR

BARRISTER SOLICITOR MEDIATOR PARENTING COORDINATOR JOHN PAUL BOYD BARRISTER SOLICITOR MEDIATOR PARENTING COORDINATOR AARON GORDON DAYKIN NORDLINGER 1100.777 HORNBY STREET VANCOUVER BRITISH COLUMBIA V6Z 1S4 604.689.7571 JPBOYD@AGDNLAW.CA EDUCATION 1996

More information

TAX SERVICES. Maximizing benefi ts. Minimizing risk.

TAX SERVICES. Maximizing benefi ts. Minimizing risk. TAX SERVICES Maximizing benefi ts. Minimizing risk. The right tax strategy can make a big difference in your bottom line results. CohnReznick s tax professionals can help you capitalize on applicable tax

More information

Tim Horton Children s Foundation, Inc.

Tim Horton Children s Foundation, Inc. Tim Horton Children s Foundation, Inc. Combined Financial Statements March 26, 2014 Independent Auditor s Report To the Directors of Tim Horton Children s Foundation, Inc. We have audited the accompanying

More information

BRIEF TO THE STANDING COMMITTEE ON FINANCE

BRIEF TO THE STANDING COMMITTEE ON FINANCE BRIEF TO THE STANDING COMMITTEE ON FINANCE By Terrance S. Carter (co-authored with Nancy Claridge and Sean Carter) Carters Professional Corporation April 20, 2015 It is a pleasure to receive the invitation

More information

Issues in this series: OCTOBER 2002

Issues in this series: OCTOBER 2002 PROFESSIONAL Tax & Estate Planning NOTES The New York Community Trust Issues in this series: OCTOBER 2002 1 2 MARCH 2002 Grants by Private Foundations JUNE 2002 Grants by Public Charities OCTOBER 2002

More information

Directors and Officers Liability Indemnification and Insurance. Richard Berrow, LL.B. Brian Rosenbaum, LL.B.

Directors and Officers Liability Indemnification and Insurance. Richard Berrow, LL.B. Brian Rosenbaum, LL.B. Directors and Officers Liability Indemnification and Insurance Richard Berrow, LL.B. Brian Rosenbaum, LL.B. Introduction Richard Berrow, LL.B. Partner, Fasken Martineau DuMoulin LLP Brian Rosenbaum, LL.B.

More information