Papers: all

An examination of the law relating to the powers and duties of trustees with a view to preparing an improved and modern Trustee Act.

Explanation of Goodman Report

This article describes the work of the commission, and gives a summary of the main recommendations, which after many hours of, at times, lively argument, were finally agreed. It describes how it chose to define the voluntary sector, and the main differences between the sector in Scotland and the rest of the UK.

The Commission on Private Philanthropy and Public Needs commissioned this study of the present relationships between the federal government and private philanthropy and what changes, if any, might be made.

Examines the current status of Charities Law in Tasmania and its recommendations.

Examines the monitoring and control of charities in England and Wales by considering the work of the Charities Commission, Home Office and Office of the work of Inland Revenue.

Translates the main aims of the Woodfield Report into legislative proposals.

The Commission appointed a Sub-Committee to review existing fiscal legislation affecting Non-Profit Organisations (NPOs), and to advise with reference to possible changes therein with a view to achieving a more supportive fiscal environment.

The Panel on Accountability and Governance in the Voluntary Sector was an initiativeof the sector for the sector to aid in this process of adapting to change.

A report on federal government and the voluntary sector discussions in Canada to foster a more effective and strategic relationship, which would better serve Canadians. Three areas were the subject of exploratory talks: building a new relationship, strengthening capacity, and improving the regulatory framework.

In 1998 NCVO established a Charity Law Reform Advisory Group to assess whether the law on charitable status should be amended to ensure a good fit with today’s circumstances. This report is the result of their work. It has been produced with the benefit of contributions and ideas from a . . .

The structure of regulation and support for the charitable sector in Scotland and the operational effects of Scottish legislation on charities of all types and size.

Freedom of association is effective only where it goes hand-in-hand with legislative measures facilitating its exercise and respecting the value of NGOs’ contribution to society. Although they can be fostered by passingf avourable legislation, awareness of and respect for NGOs’ contribution develop only where NGOs themselves undertake to behave in . . .

This report includes and expands the ideas contained in the Panel’s March 1, 2005, Interim Report, and will intensify this effort. It begins with an overview of the charitable community, including its achievements,scope, and existing programs to improve ethics and accountability. It then describes the Panel on the NonprofitSector, focusing . . .

This policy statement replaces the policy statement “Applicants that are Established to Hold Periodic Fundraisers”, CPS 001, and provides information for registered charities on the treatment of fundraising under the Income Tax Act.

Within the Proposed Guidelines, the CRA sets out its proposed policy pertaining to “the legal and administrative requirements a registered charity is expected to fulfil in order to conduct or fund research as a charitable activity.

An examination of the not-for-profit sector in Australia.

By Peter Broder Notwithstanding his reputation as a lynchpin of conservative economic thought, Adam Smith quietly warned of the danger of ceding to business interests authority over regulation of the public weal.  That warning comes to mind in light of the recent news of the likely termination of Canadian International . . .

By Peter Broder It is now a commonplace that the traditional distinctions between the private, public and voluntary sectors are becoming blurred.  There is undoubtedly an element of truth to that, given the rise of “triple bottom lines”, public-private partnerships and interest in social enterprise in the voluntary sector.  But . . .

By Peter Broder Keynesian economics enjoyed an unexpected resurgence in the wake of the 2008 economic crisis. There was wide consensus that governments should spend to make up for the drop in demand resulting from the stock market and housing price meltdowns.  Politicians’ affinity for ribbon cutting ceremonies being what . . .

By Peter Broder Twenty years or so ago, as a novice international co-operant, I can remember at my in-country orientation, being told of the need to “learn to live with the contradictions”.  Perhaps that was a fitting message for a bunch of gung-ho international development workers itching to change the . . .

By Peter Broder Starting this past January, the House of Commons Standing Committee of Finance began a series of hearings on tax incentives for charitable donations.  Although mandated specifically to deal with donation incentives, the Committee delved into a number of other concerns with charity operations. Among the topics that . . .

By Peter Broder The March 2011 Budget, which is expected to be re-introduced with the Conservative victory in the May 2nd election, featured several important changes to federal regulation of charities and other organizations  eligible to issue tax receipts.  The changes extend the powers of the Canada Revenue Agency (CRA) . . .

By Peter Broder Nearly a half-century ago, Lord Wilberforce considering a House of Lords case which touched on the definition of charity, commented on the imperative “to keep the law as to charities moving according as new social needs arise or old ones become obsolete or satisfied.”   In Canada, the . . .

Noted charity law scholar and retired justice of the Ontario Superior Court, Maurice Cullity, Q.C., has written a discussion paper examining the common law and Income Tax Act considerations relating to Canadian charities undertaking political purposes or activities.

Public Television Association of Quebec v. Canada (National Revenue)  was an appeal of a Canada Revenue Agency decision to revoke the charitable registration of a Montreal-based organization on the basis that it failed to devote all its resources to its own charitable activities, and thus had ceased to comply with the . . .

Pemsel Board member David Stevens and his colleague, Faye Kravetz, have undertaken a comprehensive analysis of the Income Tax Act provision under which non-profit organizations are defined, the case law interpreting its meaning and the Canada Revenue Agency positions on the requirements set out in the provision.

Miller Thomson Partner Andrew Valentine has researched and written a detailed analysis exploring the legal principles and procedures pertaining to interventions in law of charity cases in Canadian courts.

Pemsel Case Foundation Board member Carl Juneau is a former federal government official, who served in an executive role in the Canada Revenue Agency Charities Directorate and as a policy advisor in the Department of Finance. He has been following developments in Canadian charity law for more than four decades.

University of Toronto Law School student Alicia Grant reviewed the treatment of the term “substantially all” in various Income Tax Act and other contexts and reports on her findings.

 Pemsel Case Foundation board member Carl Juneau explores the question of purposes and activities and proposes reform that would simplify both administration of, and compliance with, the regulatory regime under which resisted charities work.  

Australian academic, Natalie Silver, has examined the approaches used by four countries to regulate charities’ conduct abroad and reports on her findings.

A Look at Some Potential Changes:  Former finance official Edward Short suggests how to focus the income tax act meaning of a charity more on the framework provided by the common law, and considers the consequences for other criteria for registration and the related policy issues that would arise.  

University of Toronto Law Student, Leigha Haney, explores the “Incidental and Ancillary” doctrine, and considers how it applies to Federal registered charities in Canada.  

Legal scholar and Pemsel Foundation Board member, Adam Parachin, examines regulation of Canadian registered charities’ political purposes and activities and the policy basis for doing so.

Pemsel Case Foundation former Executive Director Peter Broder has written a paper exploring the various recommendations in the report of the senate special committee on the charitable sector, which was released last summer.

The Pemsel Case Foundation Board Member Bob Wyatt has written a paper discussing the existing process for appealing charity registration refusal or revocation decisions and the increasingly common view amongst sector leaders and their advisors that such appeals should be heard by the Tax Court of Canada and involve a . . .

A Pemsel Case Foundation paper authored by Board Member Bob Wyatt examines transparency in Canada’s charitable sector, focusing on what information about charities and prospective charities is—or ought to be—released and to whom. The analysis explores the Canada Revenue Agency’s (CRA) disclosure practices and restrictions, questioning whether these limitations impede . . .