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Drache Aptowitzer LLP publishes a monthly newsletter with commentary on developments affecting charities and not for profits in Canada. Individual articles are published here. Below is an archive of our newsletters since August 2010. A description of the articles in the newsletter has been added where the title was not self-explanatory. 
  • Charity Law Insights - May 2012
  • A Canary in the Charity Mineshaft - Comments on the possible effect of a recent Tax Court case.

    Canada's Anti-spam Law - Expected to be in force in 2013

    Fundraising by Registered Charities - CRA'S Updated Guidance - Comments on CRA's updated fundraising guidance.

    Social Assistance Payments - Comments on a recent CRA guidance.

  • Charity Law Insights - April 2012
  • Officers Liability - New CNCA imposes liability on officers.

    Thoughts on Charities Operating Businesses - A summary of thoughts from a recent CD Howe paper.

    Social Enterprise? Are we there yet? - A survey of the progress toward social enterprise.

    Charity Commission Rulings on Loans by Charities - Comments on the British approach.

  • Charity Law Insights - March 2012
  • Is a Member a Shareholder for Income Tax Act Purposes?

    From the Source: Employee Withholdings Can Lead to Personal Problems for Directors: Consequences of improper withholding and remitting practices in charities.

    New Federal Law Governing Not-For-Profits May Lead to Disputes.

    New Accounting Standards - Comments on application of IFRS or GAAP to charities.

  • Charity Law Insights - February 2012
  • RCAAA: Welcome to the Club - Comments on recent CRA guidance on RCAAAs.

    Non Profits in a Nutshell - Comments on the recent CRA summary of Not for Profit definition.

    Approaching Deadline for Property Tax Rebates - Time sensitive piece for charities paying property tax in Ontario.

    Thoughts on Improving the incentives to Give

  • Charity Law Insights - January 2012
  • The By-law Conundrum - Continuing into the CNCA with unapproved bylaws.

    Being a Good Sport: Lessons for the Sporting Not for Profit - CRA comments on not for profit golf course fees

    Cause Related Marketing - Marketing arrangements between charities and non charities.

    A Primer on the Tax Incentives of Charitable Giving.

  • Charity Law Insights - December 2011
  • CRA Provides Guidance to Charities Continuing Under the New Federal Act

    Donating Stock to Smaller Charities

    Old Act to New Act: Transition Guidance for Federal Not-for-profit Corporations

    Guilt By Association and the Related Business Rules

  • Charity Law Insights -- November 2011
  • New Rules for Canadian Municipalities and Foreign Universities

    Contents of Charitable Receipts

    New Beginnings. The Canada Not-For-Profit Corporations Act

    Top Ten Things You Should Know About the New Federal Law

  • Charity Law Insights -- October 2011
  • Life In Interesting Times - Comments on the ineligible director rules.

    Legal Advice for Charities Create Conundrums for Lawyers - International perspectives on difficulties for charity advisors.

    Please Submit Draft Trust Document Says CRA

    Ontario Property Tax Exemption for Charities Not a Fait Accompli

  • Charity Law Insights -- September 2011
  • Beware of Creating Life Tenancies in the Family Home

    Proposed Electronic Commerce Protection Regulations

    Hitting the Reset Button: Interest Relief for Reassessed Donors - Dealing with the interest on the tax resulting from disallowed donation credits.

    The Other New Act in Town - Comments on the Ontarion Not for Profit Corporations Act.

  • Charity Law Insights - August 2011
  • Losses by Charities Create Conundrums - Historical perspective on the policy underlying the related business rules.

    Hidden Implications of Compliance Agreements Revisited

    Do Your Programs Entitle Families to a Tax Credit?

    Written Resolutions in Lieu of Meetings

  • Charity Law Insights - July 2011
  • Schedule VIII Universities and "Friends" - Budget 2011's effect on 'Friends of' organizations.

    The Pandora's Box of Charitable Donation Incentives - Comments on Parliament's decision to explore donation incentives.

    Operating Domestically with an Intermediary - Comments on the CRA's new guidance on charities working with others to accomplish their charitable objectives.

    Bill C-28 Canada's Anti-Spam Law - Coming Soon to a Computer Near You

    New Regime for Federal Not-for-Profits Is Coming Soon

  • Charity Law Insights - April 2011
  • CRA Deals With DQ Examples - CRA's comments on the effect on the disbursement quota from transfers of major gifts between charities.

    Electioneering Again - Political advocacy rules for charities.

    Ding Dong C-470 is Dead - Comments on bill C-470 in light of the election.

    Spring Cleaning - Comments on the new corporate law.

    Two Steps Forward One Step Back
    Implementing the CNFPCA - Effect of election 2011 on the implementation of the new corporate law for charities and not for profits.

  • Charity Law Insights - Special Budget 2011 Edition
  • A Federal Budget Like No Other - Putting Budget 2011 in context.

    Charity Sector is the Focus of Budget 2011 - An overview of all the changes affecting charities in budget 2011.

    A Closer Look at Budget 2011's Effect on RCAAAs

    Children's Arts Tax Credit - Something from Nothing - A review of the tax credit changes promoting children's art in Budget 2011.

    Supporting Social Partnerships in Budget 2011 - A general comment on Budget 2011's comments on social partnerships.

  • Charity Law Insights - March 2011
  • Filing Returns for Non-Profit Organizations

    Alberta Budget Retains Favourable Charitable Donation Tax Credit - Comments from Alberta's 2011 budget.

    Immediate Revocation is an
    Access to Justice Issue - Exploring the CRA's ability to revoke a charity's ability to issue tax receipts while litigating the CRA's actions.

    Fund-Raising Without a Licence - Exploring Alberta's fundraising licensing requirement.

    The Artist's Resale Right: A Latecomer to Bill C-32? - Copyright reform and its effect on artists.

  • Charity Law Insights - December 2010
  • CRA Opines on Technical Problems with Bequests - Exploring a recent CRA letter on some of the technical aspects of leaving money to charity by will.

    The Tax Aspects of Corporate Sponsorships - Examining corporate sponsorship from a tax perspective.

    Starving Artist: Not Just A Figure of Speech - Comments on the Canadian Council of the Arts' Status of the Artist Iniatitive.

  • Charity Law Insights - October 2010
  • Trusts as an Organizational Option - Organizing as a charitable trust rather than a corporation.

    When the CRA Pits the Charity Against the Donor - Lessons derived from Compliance Agreements.

  • Charity Law Insights - September 2010
  • Directing Fees to a Charity - Comments on a CRA ruling letter whereby directors of for profit groups direct their fees to charity.

    Making a Citizen's Arrest - Comments on the Charities Accounting Act provisions allowing any interested party to bring an action against an Ontario charity.

    Fighting it Out - New Fora in the CNCA - A discussion of some of the remedies available to disgruntled members of charities.

  • Charity Law Insights - August 2010
  • Time Marches On - July 2010 - A review of events in the sector from July 2010.

    Not for Profits Can't Even Give It Away - CRA Guidance on NFPs making payments to members.

    Tax Wars: The Client Strikes Back - A case comment where a client sued an accountant for promoting a (disallowed) tax shelter in which the advisor received a fee from the promoter.

Drache Aptowitzer LLP
226 MacLaren St.
Ottawa, Ontario K1P 0G3
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