Highlights

• March 2004 Federal Budget Rewrites Tax Rules For Charities
• February 27, 2004, Revised Draft Amendments to the Income Tax Act Affecting Charities
• Criminal Code Amendments Bill C-250 (Hate Propaganda)
• New Appointments and Rankings
• Launch of www.churchlaw.ca
• Upcoming Seminar (April 14, 2004) - 2nd National Symposium on Charity Law
  (see below for more details)

Printer friendly version at www.carters.ca/pub/update/charity/march04.pdf

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New Publications

"March 2004 Federal Budget Rewrites Tax Rules For Charities" by Terrance S. Carter and Theresa L.M. Man (Charity Law Bulletin No.41 March 30, 2004).
     [PDF] http://www.carters.ca/pub/bulletin/charity/2004/chylb41.pdf
     [WEB] http://www.carters.ca/pub/bulletin/charity/2004/chylb41.htm

"February 27, 2004, Revised Draft Amendments to the Income Tax Act Affecting Charities" by Theresa L.M. Man and Terrance S. Carter (Charity Law Bulletin No.40 March 29, 2004).
     [PDF] http://www.carters.ca/pub/bulletin/charity/2004/chylb40.pdf
     [WEB] http://www.carters.ca/pub/bulletin/charity/2004/chylb40.htm

"Criminal Code Amendments Bill C-250 (Hate Propaganda)" by Bruce W. Long (Counsel) (Church Law Bulletin No. 2, March 11, 2004).
     [PDF] http://www.carters.ca/pub/bulletin/church/2004/chchlb02.pdf
     [WEB] http://www.carters.ca/pub/bulletin/church/2004/chchlb02.htm

"Recent Changes to the Income Tax Act and Policies Relating to Charities and Charitable Gifts" presented by Terrance S. Carter for the Society of Trust and Estate Practitioners (STEPS) in Toronto (March 4, 2004).
     [Paper] http://www.carters.ca/pub/article/charity/2004/tsc0304.pdf

Part II of "Donor-Restricted Charitable Gifts: A Practical Overview Revisited II" by Terrance S. Carter now available on our site (The Philanthropist Vol 18 No. 2 December 2003).
     [PDF] http://www.carters.ca/news/2003/Philanth/vol18no2.pdf

Chapter 2 of The Law of Charitable and Not-for-Profit Organizations: Third Edition by Donald J. Bourgeois now available.
     [PDF] http://www.carters.ca/pub/book/2002/LCNPOch2.pdf

In the Press

Mervyn F. White appeared on Listen Up TV to discuss the issues surrounding Bill C-250 (Hate Propaganda) and religious freedom of speech Thursday March 11, 2004.

Corporate Brief, a legalworks publication of CCH reproduced Charity Law Bulletin No. 34 titled "Policy Based Governance - What Works and What Doesn't" by Donald J. Bourgeois (No. 115, March 2004).
     [PDF] http://www.carters.ca/news/2004/cch/djbmar04.pdf

Canadian Fundraiser eNews included a link to Charity Law Bulletin No. 35 by Mervyn F. White, Bruce W. Long and Shen Goh calling it "13 due diligence tips to avoid criminal negligence charges under the government's new Bill C-45" (Vol. 14 No. 5, March 16, 2004).
     [Link] http://www.canadianfundraiser.com/newsletter/current_Issue.cfm?IssueID=99

"Policies permit board to delegate operations, retain control" by Donald J. Bourgeois was published in Canadian Fundraiser eNews (Vol. 14 No. 5, March 16, 2004).
     [Link] http://www.canadianfundraiser.com/newsletter/article.cfm?ArticleID=1047

CharityVillage.com reproduces Charity Law Bulletin No. 34 titled "Policy Based Governance - What Works and What Doesn't" by Donald J. Bourgeois (March 2004).
     [Link] http://www.charityvillage.com/cv/research/rbod12.html

Recent Events and Presentation Materials

Jane Burke-Roberston recently appointed as agent of the Attorney General of Canada and outside counsel to the Corporate Law Policy Directorate of Industry Canada to provide legal advice on the reform of the Canada Corporations Act effective March 12, 2004. Ms. Burke-Roberston is in practice in Ottawa and acts as counsel to Carter & Associates.

Terrance S. Carter recently appointed by the Minister of National Revenue, for a four year term, to the Charities Advisory Committee, established in March 2004 as a vehicle through which the charitable sector can provide advice, assistance, and feedback to the Canada Revenue Agency (CRA) on matters related to the regulation and administration of charities under the Income Tax Act.
     [Link] http://www.ccra-adrc.gc.ca/tax/charities/cac/members-e.html

Terrance S. Carter and M. Elena Hoffstein from our affiliated firm, Fasken Martineau DuMoulin, ranked as two of the most frequently recommended practitioners in the field of charities and not-for-profits across Canada by LEXPERT.
     [Link] http://www.lexpert.ca/directory/ratings.php?area=B4

Terrance S. Carter has also been recently appointed by the Canadian Bar Association to the Technical Issues Committee of the Charities Directorate, Canada Revenue Agency, to provide a forum for discussion on technical issues pertaining to charities and the Income Tax Act.

Terrance S. Carter has been asked to serve on the Uniform Law Conference of Canada - Working Group on Charitable Fundraising studying the possibility of uniform fundraising legislation in Canada.

"Recent Changes to the Income Tax Act and Policies Relating to Charities and Charitable Gifts" presented by Terrance S. Carter for the Society of Trust and Estate Practitioners (STEPS) in Toronto (March 4, 2004).
     [PDF] http://www.carters.ca/pub/seminar/charity/2004/tsc0304.pdf
     [WEB] http://www.carters.ca/pub/seminar/charity/2004/tsc0304.htm
     [Paper] http://www.carters.ca/pub/article/charity/2004/tsc0304.pdf

Churchlaw.ca launched as a new site along with the release of the new Church Law Bulletin newsletter with an issue on Bill C-250 (see above).
     [WEB] http://www.churchlaw.ca

Upcoming Events and Presentations

2nd National Symposium on Charity Law (April 14, 2004) "What's New and What's Coming", being held in Toronto by the Canadian Bar Association (CBA), Ontario Bar Association (OBA) and the Canadian Association of Gift Planners (CAGP), is Co-Chaired by Terrance S. Carter with talks from Carter & Associates lawyers on;
     "Extra Provincial Corporate and Fundraising Compliance for Charities"
     by Jacqueline M. Connor and Esther S.J. Oh,
     "Board Governance - When Does It Become Director’s Negligence"
     by Donald J. Bourgeois (counsel to Carter & Associates),
     "Reform of the Canada Corporations Act"
     by Jane Burke-Roberston (counsel to Carter & Associates), and
     "Avoiding Wasting Assets II - Intellectual Property Protection for Charities"
     by Terrance S. Carter.
     More details at the CBA website.
     [Link] http://www.cba.org/CBA/CLE/cle00/charities.asp

"Looking a Gift Horse in the Mouth: Legal Liabilities in Fundraising" to be presented by Terrance S. Carter at the 11th National CAGP Conference in Toronto (April 15, 2004). More details at the CAGP website.
     [Link] http://www.cagp-acpdp.org/ancon_frame.htm

“Law & Church Leadership”, a one day symposium co-sponsored by The Evangelical Fellowship of Canada and Christian Legal Fellowship to be held in Moncton on May 14, 2004 with Carter & Associates lawyers presenting on the following topics;
     Privacy Legislation by Mervyn F. White,
     Bill C-250 (Hate Propaganda) by Bruce W. Long,
     Same Sex Marriage by Terrance S. Carter and Mervyn F. White,
     Changes under the Income Tax Act by Terrance S. Carter,
     Investigating Sexual Abuse by Bruce W. Long, and
     Bill C-45 by Mervyn F. White and Bruce W. Long.
     More details available on the EFC and CLF websites.
     EFC - http://www.evangelicalfellowship.ca/calendar/event_viewer.asp?Event_ID=172
     CLF - http://www.christianlegalfellowship.org/lawchurchevent.htm

"Fundraising Day 2004" being held in Toronto by the Association of Fundraising Professionals (AFP) on May 26, 2004, will feature a presentation by Terrance S. Carter entitled "Looking a Gift Horse in the Mouth: Avoiding Legal Liability in Charitable Fundraising".

Acknowledgements, Errata and Other Miscellaneous Items

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