Charity Highlights of Budget 2017

Authored By Philip A.S. Milley Associate Director, Legal Affairs Today the Hon. Bill Morneau tabled Budget 2017 (the “Budget”). Like Budget 2016, which we previously reviewed, Budget 2017 contains only two minor references to charities. Both references appear at pages 207 – 208 and relate to removing minor tax incentives for certain charitable donations. The first… More

Church Successfully Defends Personal Injury Lawsuit from Volunteer

Authored by Philip A.S. Milley, Associate Director, Legal Affairs All churches at some point require renovations and general maintenance. Many churches wishing to spruce up their premises or cover up tired otherwise outdated paint colours enlist volunteer congregants to do the work. Congregants are generally eager to lend a hand… More

The Ontario Human Rights Commission Provides Guidance on Medical Documentation and Accommodation

Authored by Philip A.S. Milley, Associate Director, Legal Affairs  On February 1, 2017 the Ontario Human Rights Commission (the “OHRC”) published guidance for employers on the type and scope of medical documentation needed to support a disability-related accommodation request. The OHRC policy position can be accessed here (the “OHRC Policy”). While employers… More

CRA Publishes New Page on Cause-Related Marketing

Authored by Philip A.S. Milley, Associate Director of Legal Affairs On February 9, 2017 CRA published guidance on the issue of issuing receipts related to cause-related marketing. The new CRA webpage can be accessed here. According to CRA, cause-related marketing is a fundraising activity where a charity promotes the sale of… More

CRA Releases Folio on Split Receipting and Deemed Fair Market Value

Authored by Philip Milley, Associate Director of Legal Affairs The Canada Revenue Agency (“CRA”) recently released a folio on Split-receipting and Deemed Fair Market Value. This folio provides CRA’s technical interpretation of subsections 248(30) to (41) of the Income Tax Act. CRA’s less technical discussion of the split receipting rules which were… More

New Document Retention Requirements for Ontario Not-for-Profits with Ownership Interest in Land

Authored by Philip A.S. Milley, Associate Director, Legal Affairs On December 10, 2016 Bill 144, the Budget Measures Act, 2015 came into force which enacted several new statutes, including the Forfeited Corporate Property Act, 2015 (the “FCPA”). Various provisions of the FCPA came into force on December 10, 2016 that amended several Ontario statues, including… More