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Recent Development in Charities/Not-for-Profit-Law
Prepared by
Phone: (416) 865-4388 Fax: (416) 364-7813
Email: ehoffstein@fasken.com
2400- 333 Bay St, Bay Adelaide Ctr, Box 20
M5H 2T6 Toronto ON Canada
Phone: (519) 942-0001 Fax: (519) 942-0300
Email: tcarter@carters.ca
211 Broadway , Box 440
L9W 1K4 Orangeville ON Canada

CHARITIES/NOT-FOR-PROFIT

Prepared by:
Terrance S. Carter
Tel: (877) 942-0001 Ext. 222 • Fax: (519) 942-0300
E-mail: tcarter@carters.ca
&
M. Elena Hoffstein
Tel: (416) 865-4388 • Fax: (416) 364-7813
E-mail: ehoffstein@fasken.com
 
Carters Professional Corporation
211 Broadway
Orangeville, ON L9W 1K4
www.charitylaw.ca
 
Fasken Martineau DuMoulin LLP
2400- 333 Bay St, Bay Adelaide Ctr, Box 20
Toronto, ON M5H 2T6
www.fasken.com

In 2011, the charitable sector in Canada experienced a number of important regulatory and common law developments at both the federal and provincial level. This summary is intended to provide a brief overview of some of the more important of these recent developments, including changes to the Income Tax Act1 ("ITA"), new guidance, commentaries and other publications from the Charities Directorate of the Canada Revenue Agency ("CRA") as well as other federal and provincial initiatives affecting charities, including the proclamation of the Canada Not-for-profit Corporations Act2 ("CNCA") and the preparation for proclamation of the Ontario Not-for-profit Corporations Act, 20103 ("ONCA").

RECENT LEGISLATIVE INITIATIVES UNDER THE INCOME TAX ACT

Federal Budget 2011
On June 6, 2011, the Minister of Finance introduced the federal budget, which included measures that affect registered charities, registered Canadian amateur athletic associations ("RCAAA") and other qualified donees. On December 15, 2011, Bill C-13 (an Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures) received Royal Assent4 and came into force on January 1, 2012. These measures are intended to enhance the accountability and transparency of all qualified donees.

1. New Regulatory Regime for Qualified Donees
"Qualified donees"5 are organizations that can issue official donation receipts for gifts received from individuals and corporations. Qualified donees include the following groups of organizations: registered charities, RCAAAs; Her Majesty in right of Canada or a province; the United Nations and its agencies; listed Canadian municipalities; listed municipal and public bodies performing a function of government in Canada; listed prescribed universities outside Canada; listed charitable organizations outside Canada that have received a gift from Her Majesty in right of Canada; and listed low-cost housing corporations for the aged.

In 2000, CRA introduced Charities Listings, which is an online list of all current and previously registered charities that includes all public information submitted in the annual Form T3010-1 Registered Charity Information Return. A new feature that allows the public to view the list of qualified donees maintained by CRA was added. With the exception of Her Majesty in right of Canada or a province and the United Nations and its agencies, all other qualified donees are required under Bill C-13 to be identified on a list maintained by CRA. Each entry, where applicable, shows where the qualified donee is located, its current status and the effective date of its status. Different registration processes will apply depending on the category of the qualified donee. Some types of qualified donees will have to apply to be registered, while others will be registered and listed by CRA without any obligation imposed on the organization.

Additional changes to the rules relating to qualified donees under Bill C-13 impose record-keeping and receipting requirements comparable to the requirements already imposed on registered charities. When a qualified donee fails to keep proper records or if it issues a receipt for property that is not a gift sanctions may be imposed. Receipting privileges may be suspended or the status of a qualified donee may be revoked.

2. Registered Canadian Amateur Athletics Associations

a) Exclusivity of Purpose and Function
New provisions affecting RCAAAs also came into force on January 1, 2012. An RCAAA must now be established for the exclusive purpose and exclusive function of promoting amateur athletics in Canada on a nationwide basis. In addition, many of the existing rules for registered charities now apply to RCAAAs. RCAAAs are now included on a publicly available list maintained by CRA. The public may now request more information about a particular RCAAA, such as a copy of its governing documents, application for registration, notification of registration and the names of its directors. As well, RCAAAs are now subject to regulatory sanctions in the same manner as registered charities.

b) Undue Benefits
If an RCAAA provides an undue benefit to any person (e.g., excessive compensation to staff, professional fundraiser or any individual or company with whom it does business), it may be subject to monetary penalties, suspension of its receipting privileges, or revocation.

c) New Governance Regime for Registered Charities and RCAAAs6
As of January 1, 2012, CRA has been given the discretion to refuse or revoke the registration of a charity or an RCAAA, or to suspend its authority to issue official donation receipts, if a member of the board of directors, a trustee, officer or equivalent official, or any individual who controls or manages the operation of the charity or RCAAA is an "ineligible individual" on the basis that he or she: has been convicted of a criminal offence in Canada or an offence outside of Canada that, if committed in Canada, would constitute a criminal offence under Canadian law, relating to financial dishonesty (including tax evasion, theft or fraud), or any other criminal offence that is relevant to the operation of the organization, for which he or she has not received a pardon ("relevant criminal offence"); has been convicted of an offence in Canada within the past five years, or an offence committed outside Canada within the past five years that, if committed in Canada, would constitute an offence under Canadian law, relating to financial dishonesty (including offences under charitable fundraising legislation, consumer protection legislation or securities legislation) or any other offence that is relevant to the operation of the charity or RCAAA ("relevant offence"); was a director, a trustee, officer or like official of, or an individual who controlled or managed, a charity or RCAAA during a period in which the organization engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under the ITA and for which its registration has been revoked within the past five years; or was a promoter (as defined by section 237.1 of the ITA) of a tax shelter that involved a charity or RCAAA, the registration of which was revoked within the past five years for reasons that included or were related to its participation in the tax shelter.

3. Recovery of Tax Assistance for Returned Gifts
The ITA has been amended by Bill C-13 to permit CRA to reassess a taxpayer outside the normal reassessment period and disallow a taxpayer's claim for a credit or deduction in any situation where the gifted property is returned to a donor in order to ensure that tax assistance is not improperly retained. Where a qualified donee issued an official donation receipt in respect of a gift of property and subsequently returns that property to the donor, if the fair market value of that returned property is greater than $50, the qualified donee must file an information return with CRA (e.g., a letter) with prescribed information and provide a copy to the donor.

With respect to the return of donated property, the amendments address various scenarios and outcomes that could occur on the return of a gift, including when the donor is deemed to have disposed of the property and rules addressing the situation where the returned property either is or is not identical to the original property.

4. Gifts of Non-Qualifying Securities
New rules apply where a qualified donee has received a gift of a non-qualifying security ("NQS"). The tax credit or deduction will be deferred until such time, within five years of the donation of the NQS, the qualified donee disposes of the NQS in exchange for consideration that is not another NQS. If the NQS is not disposed of by the charity within the five-year period following the date of the gift, there will be no tax recognition of the gift.

In addition, new anti-avoidance rules have been introduced to catch situations whereby, through a series of transactions, a donor avoids the application of the above NQS rules, but at the end of the series of transactions the charity receives a NQS.

5. Granting of Options to Qualified Donees
Effective for gifts made on or after March 22, 2011, Bill C-13 delays the recognition of a gift to a qualified donee of an option to acquire property until the option has actually been exercised. The gift will be recognized if (i) the total of any consideration paid for the option and the property by the qualified donee exceeds 80 per cent of the fair market value of the underlying property, or (ii) the donor can establish that the granting of the option and the exercise thereof was made with the intention of making a gift to a qualified donee.

The new provisions also deal with (i) the value of the gift for receipting purposes when the option is exercised, and when the option is disposed of by the qualified donee prior to being exercised, (ii) the proceeds of disposition to the donor and (iii) the value of the gift for receipting purposes.

6. Donations of Publicly Listed Flow-Through Shares
New rules restrict the availability of the exemption from tax on capital gains where flow-through shares ("FTS") are donated to a qualified donee. Effective on or after March 22, 2011, the exemption will only apply to the extent that the cumulative capital gains in respect of the gift exceeds the original cost of the FTS. The effect of these rules is to substantially reduce the tax benefits of a gift of FTS so that they are generally no more attractive an option than any other gift of shares or cash. Anti-avoidance provisions have also been introduced to ensure taxpayers are not able to structure around these changes.

7. Motion 559 Concerning Tax Incentives for Charitable Donations7
The 2011 Budget included Motion 559, a motion sponsored by the Honorable Peter Braid, which called for the Standing Committee on Finance ("SCOF") to study tax incentives for charitable donations. On September 20, 2011, SCOF moved to undertake a comprehensive study of no less than 12 meetings on the current tax incentives for charitable donations with a view to encouraging increased giving, including but not limited to:
  • Changes to the charitable tax credit amount;

    •  
  • Reviewing the possible extension of the capital gains exemption to private company shares and real estate when donated to a charitable organization; and

    •  
  • Considering the feasibility and cost of implementing these and other measures.
NEW GUIDANCE, COMMENTARIES AND OTHER PUBLICATIONS FROM CRA

1. CRA Notice on Disbursement Quota Reform8
On February 2, 2011, CRA released a Charities and Giving Notice on Disbursement Quota Reform. The Notice outlines several disbursement quota changes that affect charities as a result of the 2010 federal budget. Topics include the new requirements under the disbursement quota reform, details surrounding the capital accumulation rule and the anti-avoidance rule, and the repeal of the charitable expenditure rule.

2. CRA Notice on Anti-Avoidance Rules and Designated Gifts9
On March 8, 2011, CRA released a Charities and Giving Notice on Anti-Avoidance Rule and Designated Gifts ("Notice"). In the Notice, CRA reviews anti-avoidance provisions introduced by the 2010 federal budget regarding gifts made between registered charities that are not at arm's length. The Notice also clarifies the concept of a designated gift (a type of gift made between registered charities that are not at arm's length) which was also introduced in the 2010 budget. In order to designate a gift the donor charity must indicate this in its information return for the fiscal period in which the gift is made. The donor charity cannot use the designated gift to satisfy its disbursement quota.

3. IC84-3R – Gifts to Certain Charitable Organizations Outside Canada10
On March 15, 2011, a revised attachment was added to CRA Publication IC84-3R, Gifts to Certain Charitable Organizations Outside of Canada. This attachment lists charitable organizations outside of Canada to which Her Majesty in the right of Canada has made a gift. These organizations are deemed to be qualified donees and are therefore eligible to receive gifts from Canadian registered charities and donors. New organizations were added to the list, such as Christchurch Earthquake Appeal.

4. CRA Guidance: Working with Intermediaries11
On June 20, 2011, CRA released Guidance CG-004, Using an Intermediary to Carry out a Charity's Activities within Canada (the "Guidance"). The Guidance is a modified version of Guidance CG-002, Guidance for Canadian Registered Charities Carrying Out Activities Outside Canada and clarifies that the Guidance provisions relating to charities carrying out charitable activities through intermediaries apply within, as well as outside Canada. An intermediary is an individual or non-qualifying donee. Certain provisions of CG-002 are modified such as the examples with respect to intermediaries, such as agents and contractors, so that they are localized within Canadian borders.

Charities conducting any activities through an intermediary should review the Guidances to ensure that they are able to document the necessary direction and control over their charitable resources.

5. Donation of Gift Certificates or Gift Cards12
On August 15, 2011, CRA updated its policy on donations of gift certificates or gift cards and replaced Policy Statement CPS-018 with CG-007. This policy provides that registered charities can issue official donation receipts for income tax purposes for the eligible amount of gifts of gift certificates and gift cards under specific circumstances. This may be an issue where registered charities accept gift certificates and use them in fundraising events, such as auctions and raffles, or to acquire goods or services for use in their charitable activities.

6. Qualified Donees13
On August 15, 2011, CRA updated its guidance on qualified donees and replaced Summary Policy CSP-Q01 with CG-010.

7. Confidentiality – Public Information14
On August 15, 2011, CRA updated its policy on confidentiality and replaced Summary Policy CSP-C12 with CG-008. Generally, the confidentiality provisions of the ITA prevent the CRA from discussing the affairs of a particular organization without the consent of an authorized representative. There are, however, specific exceptions that allow CRA to make available to the public certain information about registered or previously-registered charities. For instance, general information on a registered or previously registered charity, including its status, as well as the information contained in the public portion of a charity's Registered Charity Information Return (T-3010-1) is available to the public on the Charities Listings website.

8. CRA Guidance: Non-qualified investments15
On August 15, 2011, CRA updated its policy on non-qualified investments and replaced Summary Policy CSP-N04, with Guidance CG-006, Non-Qualified Investment – Tax Liability. This Guidance refers to situations where a registered charity that is designated as a private foundation holds a non-qualified investment.

9. CRA Guidance: Promotion of Animal Welfare and Charitable Registration16
On August 19, 2011, CRA released its new Guidance CG-011 on the "Promotion of Animal Welfare and Charitable Registration17 ("Guidance"). Promoting the welfare of animals falls under one or both of the charitable heads of "advancement of education" (second head) or "other purposes beneficial to the community" (fourth head) and must also provide a benefit to the public. The courts have determined that the promotion of animal welfare provides an intangible moral benefit to humanity. The public benefit test is satisfied by the very acts of showing kindness to animals in need of assistance or care. The Guidance provides a non-exhaustive list of acceptable charitable activities that could promote animal welfare.

10. CRA Draft Guidance: Arts Organizations and Charitable Registration18
On November 1, 2011, CRA released a draft Guidance on Arts Organizations and Charitable Registration (the "Draft Guidance") for public consultation. The Draft Guidance is intended to be an interpretation of the applicable common law and clarifies the position and practice of CRA's Charities Directorate for the purpose of determining whether an arts organization is eligible for initial and on-going registration as a charity.

D. TECHNICAL INTERPRETATIONS INVOLVING NON-PROFIT ORGANIZATIONS ("NPOS")

1. Summary of CRA's view on NPOs
In technical interpretation Document No. 2010-0380581I7, dated April 7, 2011, the issue was whether an unregistered charity can qualify for a tax exemption provided by paragraph 149(1)(l) of the ITA. The CRA confirmed that NPOs must operate "exclusively" for purposes other than a profit. An organization can earn profits, but the profits should be incidental and arise from activities that are undertaken to meet the organization's not-for-profit objectives. Earning profits to fund not-for-profit objectives is not considered to be itself a not-for-profit objective. Capital contributions, gifts and grants, and incidental profits should generally be used to fund capital projects and establish reasonable operating reserves from capital contributed by members, from gifts and grants, or from accumulated, incidental profits. However, they should not be used to establish long-term reserves designed primarily to generate investment income.

Maintaining reasonable operating reserves or bank accounts required for ordinary operations will generally be considered to be an activity undertaken to meet the not-for-profit objectives of an organization. Consequently, incidental income arising from these reserves or accounts will not affect the status of an organization. Limited fundraising activities involving games of chance or sales of donated or inexpensive goods generally do not indicate that the organization as a whole is operating for a profit purpose. In determining whether an organization has any profit purpose, the activities of the organization must be reviewed both independently and in the context of the organization as a whole.

2. Shareholders' cottages built on organization's property
In technical interpretation Document No. 2011-0397881E5, dated June 23, 2011,19 the issue was whether there was a benefit to a shareholder for use of property of a paragraph 149(1)(l) corporation at a cost below fair market value. CRA has previously expressed the view that gains realized from the sale of a particular piece of the property would likely not be taxable to the corporation, which would be able to make payments to its shareholders without jeopardizing its NPO status, as long as those payments were made from the gains realized from the sale. Upon receiving additional information CRA expressed further views that though shareholders may have acquired a right to use the property along with their shares (or as a share right), there may be a shareholder benefit if the shareholders are only paying a cost amount for the use of the property, unless separate fair market value consideration was paid for the use of the property either at the time of purchase or subsequently. The shareholder benefit would be the difference between the current annual cost to the shareholders and the fair market value of the use of the property.

3. Condo renting space to cell tower
In technical interpretation Document No. 2011-0405541I7, dated July 13, 2011,20 the issue was whether a cell tower arrangement would jeopardize the tax-exempt status of a condominium corporation. CRA was of the view that incidental income from the rental of common areas may be treated as income of the condo corporation and generally will not affect the tax-exempt status of the condo. However, where applicable provincial condo legislation supports that the common area rented out does not belong to the condo corporation, but belongs to the condo owners as tenants in common, then the income is not the income of the corporation but is instead the income of the unit owners. In that situation, CRA was of the view that the condo may be better viewed as acting as an agent for the unit owners in entering into any cell tower arrangements. If this is the case, then such arrangements generally would not jeopardize the tax-exempt status of the condo, although the related profit would have to be allocated appropriately among unit owners for tax purposes.

On the other hand, where the relevant provincial law indicates that the income is the income of the condo corporation, and the income generated is not incidental, then the corporation may not qualify as an NPO, since the income from a cell tower arrangement would likely be available for the personal benefit of members of the condo through a material reduction in members' condo fees.

E. CORPORATE UPDATE

1. Canada Not-for-Profit Corporations Act21
The CNCA came into force October 17, 2011, as the law that governs the internal affairs of federal not-for-profit corporations. Corporations incorporated under Part II of the Canada Corporations Act ("CCA") will still continue to be governed by the CCA until they transition to the CNCA. All federal not-for-profit corporations are required to continue under the CNCA before October 17, 2014, and if they fail to do so they will be dissolved. In order to assist in compliance, Corporations Canada has produced a helpful guide to transition.22 Until such time as a corporation transitions to the CNCA, it must continue to fulfil all obligations under the CCA.

2. Ontario Not-For-Profit Corporations Act, 201023
With the anticipated proclamation of the ONCA in late 2012, it is an appropriate time for not-for-profit ("NFP") corporations incorporated under Part III of the Ontario Corporations Act ("OCA") to begin familiarizing themselves with the changes that the ONCA will have on their future corporate structure and governance, and to plan toward continuance under the ONCA.24

F. ANTI-TERRORISM LAW UPDATE

1. Interim Report of Senate Committee on Anti-terrorism25
The Special Senate Committee on Anti-Terrorism ("the Committee") released its Interim Report entitled Security, Freedom and the Complex Terrorist Threat: Positive Steps Ahead in March 2011. The Committee was created and authorized on May 27, 2010, by Order of Reference from the Senate "to examine and report on matters relating to anti-terrorism." In preparing this report the Committee held 11 hearings between May 13, 2010, and February 14, 2011, and heard from 32 witnesses.

2. Bill C-10: Justice for Victims of Terrorism Act
The Conservative government introduced Bill C-10, An Act to enact the Justice for Victims of Terrorism Act etc., which is referred to as the Safe Streets and Communities Act. Bill C-10 received Royal Assent on March 13, 2012.

The stated purpose of this Act is to deter terrorism by establishing a cause of action that allows victims of terrorism to sue perpetrators of terrorism and their supporters. Under subsection 4(1), any person that has suffered loss or damage in or outside Canada on or after January 1, 1985, as a result of an act or omission that is punishable under the Anti-terrorism Act, may bring an action to recover an amount equal to the loss or damage proved to have been suffered.

G. FEDERAL LEGISLATIVE UPDATE

1. Draft Regulations for Anti-Spam Legislation26
Bill C-28 is new legislation that regulates spam and related unsolicited electronic messages (the "Anti-spam Legislation"). According to a press release from the Minister of Industry released on August 1, 2011, the Anti-spam Legislation will likely come into force early in 2012. The Anti-spam Legislation will not apply to electronic messages – i.e., email or other electronically distributed messages – that a charity may send requesting donations or other solicitations for volunteers. However, charities and non-profit organizations which send "commercial electronic messages" as defined in the Anti-spam Legislation (which, for example, may contain offers concerning goods, products or services, or that advertise or promote such opportunities) will need to ensure they are in compliance with the new legislation.

2. Canada Consumer Product Safety Act27
The Canada Consumer Product Safety Act ("CCPSA") received Royal Assent on December 15, 2010, and was proclaimed in force as of June 20, 2011. Among other things, the CCPSA generally requires those who manufacture, import or sell consumer products for commercial purposes to prepare and maintain certain records to ensure that unsafe products can be traced back to their source. Charities and non-profit organizations that sell "for a commercial purpose" consumer products regulated by the CCPSA will be required to maintain records of the name and address of the supplier and purchaser, as well as the location and time period of when that consumer product was sold or transferred, for a minimum of six years.

However, Health Canada is currently developing a regulatory proposal to allow for an exemption from the record keeping requirements for those persons who receive consumer products that are donated by a person other than a person who manufactures, imports, or sells consumer products. This exemption is being prepared in recognition that there may be situations involving certain donated consumer products, where records of the source and date of receipt would do little to support product traceability. This exemption, if adopted, would arguably apply to charities receiving donations of consumer products from individuals, such as used clothing and other household goods.

H. ONTARIO LEGISLATIVE UPDATE

1. Accessibility for Ontarians with Disabilities Act, 200528
January 1, 2012, was the deadline to meet the accessibility standards required by the Accessibility for Ontarians with Disabilities Act, 2005. Part of what this statute requires is that all organizations (public, private and non-profit), that provide goods or services either directly to the public or to other organizations in Ontario and that have one or more employees in Ontario, have accessible customer service. These requirements are detailed in the Regulation 429/07 Accessibility Standards for Customer Service.

I. CONCLUSION
The number of changes that have occurred during 2011 will have a significant impact on the charitable sector in Canada. It is therefore important for those involved in the sector to familiarize themselves with these changes and ensure that they are in compliance with the applicable legislation.

  1. R.S.C., 1985, c. 1 (5th Supp.).
  2. S.C. 2009, c. 23.
  3. S.O. 2010, c. 15.
  4. Available online at http://www.parl.gc.ca/HousePublications/Publicaton.aspx?Language=E&Mode=&DocId=539192. For more information see Theresa L.M. Man, Karen J. Cooper, Terrance S. Carter and Ryan M. Prendergast "Budget 2011 will have Broad Impact on the Charitable Sector" in Charity Law Bulletin No. 245 (March 30, 2011) online: http://www.carters.ca/pub/bulletin/charity/2011/chylb245.htm. See also Theresa L.M. Man, Karen J. Cooper, and Terrance S. Carter "Finance Releases Draft Legislative Proposals for 2011 Federal Budget" in Charity Law Update July/August (August 19, 2011) online: http://www.carters.ca/pub/update/charity/11/jul-aug11.pdf.
  5. A new definition of "qualified donees" has been enacted in subsection 149.1(1) of the ITA.
  6. For more information see Karen J. Cooper, "Ineligible Individuals - New Governance Provisions for Charities" in Charity Law Bulletin No. 269 (December 1, 2011) online: http://www.carters.ca/pub/bulletin/charity/2011/chylb269.pdf.
  7. For more information see Terrance S. Carter, "Update on Motion 559 Concerning Tax Incentives for Charitable Donations" in Charity Law Update July/August (August 19, 2011) online: http://www.carters.ca/pub/update/charity/11/jul-aug11.pdf. See also Terrance S. Carter, "Update on Motion 559 Concerning Tax Incentives for Charitable Donations" in http://www.carters.ca/pub/update/charity/11/oct11.pdf.
  8. For more information on the Notice please visit CRA's website at http://www.cra-arc.gc.ca/gncy/bdgt/2010/chrt-eng.html.
  9. For a more detailed explanation of the provisions, please visit CRA's website at http://www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/gfts/nt-vdnc-eng.html.
  10. The revised attachment is available on the CRA website at http://www.cra-arc.gc.ca/E/pub/tp/ic84-3r-attach/ic84-3r-attach-e.html.
  11. For more information see Terrance S. Carter, "CRA Guidance on Working Through Intermediaries in Canada" in Charity Law Bulletin No. 259 (August 19, 2011) online: http://www.carters.ca/pub/update/charity/11/jul-aug11.pdf.
  12. This new policy is available on the CRA website at http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/gftcrt-eng.html.
  13. This new policy is available on the CRA website at http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/qlfddns-eng.html.
  14. This new policy is available on the CRA website at http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/cnfdntl-eng.html.
  15. Available online at http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/nqfdnvmt-eng.html.
  16. For more information see Terrance S. Carter and Jacqueline M. Demczur, "Draft CRA Guidance on Promotion of Animal Welfare and Charitable Registration" in Charity Law Bulletin No. 243 (February 24, 2011) online: http://www.carters.ca/pub/bulletin/charity/2011/chylb243.pdf. See also Jacqueline M. Demczur, "Promotion of Animal Welfare is Added as New Acceptable Charitable Purpose" in Charity Law Update September (September 29, 2011) online: http://www.carters.ca/pub/update/charity/11/sep11.pdf.
  17. Available online at http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/nmlwlfr-eng.html.
  18. For more information see Theresa L.M. Man, "CRA Draft Guidance on Arts Organizations and Charitable Registration" in Charity Law Bulletin No. 271 (December 1, 2011) online: http://www.carters.ca/pub/bulletin/charity/2011/chylb271.htm.
  19. For more information see http://www.carters.ca/pub/update/charity/11/jul-aug11.pdf.
  20. Ibid.
  21. For more information see http://www.carters.ca/nfp/index.htm.
  22. For more information see http://www.ic.gc.ca/eic/site/cd-dgc.nsf/eng/h_cs04954.html
  23. For more information see Terrance S. Carter and Theresa L.M. Man, "The Nuts And Bolts of the Ontario Not-For-Profit Corporations Act, 2010" in Charity Law Bulletin No. 262 (September 30, 2011) online: http://www.carters.ca/pub/bulletin/charity/2011/chylb262.pdf.
  24. For more information, see Ontario's Ministry of Consumer Services website, http://www.sse.gov.on.ca/mcs/en/Pages/Not_For_Profit.aspx.
  25. For more information see Terrance S. Carter and Nancy E. Claridge, "Interim Report of the Special Senate Committee on Anti-Terrorism" in Anti-terrorism and Charity Law Alert No. 24 (May 26, 2011) online: http://www.carters.ca/pub/alert/ATCLA/ATCLA25.pdf.
  26. See Ryan M. Prendergast "Regulations for Anti-Spam Legislation Released for Consultation" in Charity Law Update July/August (August 18, 2011) online: http://www.carters.ca/pub/bulletin/charity/2011/chylb257.pdf.
  27. S.C. 2010, c. 21.
  28. For more information see Barry W. Kwasniewski, "Ontario Accessibility Standards to be in Place as of January 1, 2012" Charity Law Bulletin No. 263 (October 27, 2011) online: http://www.carters.ca/pub/bulletin/charity/2011/chylb263.pdf.