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Greetings!

 

Welcome to the March 2011 edition of the Charity Law Insights. 

In our last newsletter we announced a series of talks for charities by Drache Aptowitzer LLP lawyers taking place in Calgary over breakfast on the morning of March 24, 2011. We are happy to announce that we have now added a lunch and learn session for lawyers and accountants that advise charities (or sit on their boards). This session will also take place on March 24, 2011.
  
For more information and to register for the morning session please click here.
  
To register for the lunch and learn session please click here.
  
As the sessions are taking place two days after the federal budget is released, we expect to have some commentary on the effect of the budget on charities. This is always of great interest to the community so we encourage you to sign up early to ensure that you get your seat!
  
As usual, we look forward to your comments.
  
Yours truly,
Drache Aptowitzer LLP


By: Arthur Drache C.M., Q.C. 

One of the major compliance problems which we have found over the years when dealing with non-profit organizations is their failure to file income tax returns. Over the years we have written about this on a number of occasions but we still find, even amongst professionals, a lack of knowledge about the requirements. This situation is exacerbated in those organizations which "do it themselves" without professional guidance.

Alberta Budget Retains Favourable
Charitable Donation Tax Credit
By: Yvonne Chenier 
 Yvonne Chenier
After Budget 2011 was presented in Alberta on February 24th, the headlines in in the Province were all about spending the Government savings and increasing user fees that Albertans will have to pay.  I was relieved to see that the Alberta non-refundable tax credit for charitable donations and gifts was spared.   Since 2007, tax paying donors in Alberta have received 50 cents in tax credits for every dollar donated over the $200 threshold, when combined with the federal tax credit.  As the Government and others often point out this generous tax treatment is not found in other provinces.
  
Immediate Revocation is an
Access to Justice Issue
By: Adam Aptowitzer 

 

Access to Justice issues rank high on the legal profession's concerns for society as a whole. The term is usually used in reference to those who simply cannot afford to hire a lawyer to defend themselves in court. This is a particular concern in the criminal context, where the state, with its vast resources and infinite sources of funds can basically afford to out litigate an accused. For this reason, the state pays the legal fees for qualifying individuals facing certain legal issues. A qualifying person, accused of even the most heinous crime, can receive legal aid to ensure that the state does not use its resources to simply force the accused into submission.

Fund-Raising Without a Licence
 Yvonne Chenier

When door-to-door canvassers knock on my door or telephone solicitors call on the telephone (usually during mealtime), I often query them about their charitable activities and their objectives.  Furthermore, I always ask them if they are registered or have a licence to fund-raise.   Most of the canvassers who have been armed with official badges or those on the phone with an official script give an answer like "I am sure we are" or "We probably are". I put them on hold for a moment or ask them to wait at the door and I avail myself of some of the numerous web-searching technologies we have at our disposal at home these days to do a search of their organization on a few websites.  I do this to find out if they are registered as a charity authorized to fund-raise by telephone or door-to-door as they are in fact doing.

  
The Artist's Resale Right:
A Latecomer to Bill C-32?
By: Joel Secter
Student - at - Law
 

For the third time in five years, Parliament is considering copyright reform. Ironically, one proposal getting much attention in the mainstream media is not among the amendments in Bill C-32, An Act to amend the Copyright Act, which passed second reading and is now before legislative committee. The Artist Resale Right (ARR), part of a campaign to incorporate a resale royalty into Canadian copyright law, is being spearheaded by the Canadian Artists' Representation/Le Front des artistes canadiens (CARFAC), the national voice of Canada's visual artists.

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Drache Aptowitzer LLP
Ottawa
226 MacLaren Street
Ottawa, Ontario K2P 0L6 
T. 613.237.3300  F. 613.237.2786

Calgary
West Tower - Sun Life Plaza
144 - 4th Ave. S.W.
Suite 1600
Calgary, AB T2P 3N4

T. 403.536.7442  F. 403.800.3094