January 2020 Charity & NFP Law Update

Jacqueline M. Demczur

Advisory Committee on the Charitable Sector Holds December Meetings

The Advisory Committee on the Charitable Sector (“ACCS”) met in Ottawa on December 17 and 18, 2019 to identify priority themes to inform its work. As discussed in the August 2019 Charity & NFP Law Update, the ACCS, which was first announced in the federal government’s 2018 Fall Economic Statement, is comprised of members from the charitable sector, the CRA, and the Department of Finance. It was formed to “engage in meaningful dialogue with the charitable sector, to advance emerging issues relating to charities, and to ensure the regulatory environment supports the important work that charities do.” At the December meeting, ACCS members discussed the importance of fostering the charitable sector and the federal government’s relationship. The members recognized that, despite the CRA’s regulatory role, it could also contribute to “a modern vision that supports the important work of the sector.” Considering the diversity of the members’ backgrounds and expertise, the members also identified the following as priority themes to inform the ACCS’ work: (1) evolving the institutional framework to effectively advance public purposes and maximize sector impact; (2) ensuring financial sustainability within the charitable sector; and (3) establishing modern governance for the charitable sector. In arriving at these priority themes, the ACCS had also taken into consideration the recommendations in the Special Senate Committee on the Charitable Sector’s report, as discussed in Charity & NFP Law Bulletin No. 451, as well as a desire to foster accountability and transparency. Looking forward, members of the ACCS also considered how to include other voices through their work. The next ACCS meeting is expected to be held in spring 2020.

Read the January 2020 Issue

The CRA's Guidance on Journalism: Clarifying Tax Credits, QCJOs and RJOs
Advisory Committee on the Charitable Sector Holds December Meetings
Legislation Update
-   Provisions of Budget Implementation Act No. 1, 2019 Now In Force
-   Proposed Changes to Employee Stock Option Regime Delayed
-   2020 Budget Consultations in Ontario
-   Ontario Regulations under the Connecting Care Act, 2019
-   Alberta Senate Election Act
-   Nova Scotia's Plastic Bags Reduction Act
-   Yukon's New Liquor Act
Corporate Update
-   ONCA Coming into Force Delayed
-   Updated Policies on Corrections of Articles or a Certificate for Business and Not-for-Profit Corporations
-   Corporations Canada Makes Changes for Online Services to Not-for-Profits
-   Certain Amendments to Ontario's Co-operative Corporations Act in Force
-   New Brunswick's Cooperatives Act Proclaimed in Force
Voluntary Association's Constitution and By-Laws Found to be Contractual
Tax Court Decision on Split Receipting and Donative Intent Upheld on Appeal
Federal Court of Appeal Holds that Atheism is not a Religion
CRA Technical Interpretation Regarding Loanbacks by a Qualified Donee
CRA Technical Interpretation on Prescribed Rates and Undue Benefits
Termination Clause Found to be Void and Unenforceable by the Court of Appeal
The Federal Court Establishes the Test for a Site-blocking Order
Alberta Court of Appeal Rules that Charter Applies to Freedom of Expression by Students on University Campus
Anti-Terrorism/Money Laundering Update
-   Global Fragility Act of 2019
-   EU Renews its Terrorist List
-   OSFI Ceases Publishing Lists of Designated Persons
Charities Legislation & Commentary, 2020 Edition Now Available