CARTER
& ASSOCIATES
Barristers, Solicitors & Trade Mark Agent
Updating
Charities and Not-For-Profit Organizations on recent legal
developments and risk management considerations
Volume 1, Number 4 - December 22nd, 1999
1. INTRODUCTION AND OVERVIEW
The Charity & the Law Update is similar in style and content to
the Church & the Law Update, which the firm publishes for the
religious community. The format of the Charity & the Law Update
has been structured to provide a combination of brief summaries of important
legal developments as well as feature commentaries. Where a more lengthy
article is available on a particular topic, copies can be obtained by referring
to our Web site at www.charitylaw.ca. Although the articles
and information in this Update are available for general information
purposes, they do not constitute legal advice and readers are advised to seek
legal counsel for specific advice as required.
This issue of the Charity & the Law Update provides
information on the following topics:
Federal Legal Update
New Name and Publications by Canada Customs and Revenue Agency (Revenue Canada)
Competition Act Amendments Include Charitable Fundraising
Proposed Civil Penalties for Misrepresentation on Tax Advice under the Income Tax Act
Ontario Legal Update
New Regulations Affecting Charities Expected Soon
Update on Delegation Issues under the Trustee Act of Ontario
Temporary Loss of Corporate Indemnification of Directors and Officers
Update From the Courts
Synopsis of Supreme Court of Canada Decision in Vancouver Society of Immigrant and Visible Minority Women
Intellectual Property Update
The Advantages of Trade-Mark Registration
Extra Protection of Section 9 Official Marks Available for Charities
The Importance of Securing Domain Names on the Internet
Internet Update
Legal Issues in Fundraising on the Internet
Helpful Web Sites on Charitable Issues
General Charitable Update
What's New on our Web Site
2. FEDERAL LEGAL UPDATE
By: Terrance S. Carter
A. New Name and Publications by Canada Customs and Revenue Agency
(Revenue Canada)
The name of Revenue Canada was changed on November 1st, 1999 to Canada
Customs and Revenue Agency. The website address has also been changed from
www.rc.gc.ca to www.ccra-adrc.gc.ca.
Canada Customs and Revenue Agency has recently released a number of helpful
publications, all of which are available at its website at www.ccra-adrc.gc.ca;
·
A pamphlet entitled Gift and Income Tax - P113
that provides a general summary of the tax treatment of donations to charities
that is a helpful resource for board members and prospective donors.
· Registered Charities Newsletter, No. 8, 1999 that provides practical interpretations by Canada Customs and Revenue Agency on various issues involving the issuance of charitable receipts.
B. Competition Act Amendments
Include Charitable Fundraising
On March 11th, 1999, Bill C-20, An Act to Amend the
Competition Act received Royal Assent. On March 18th, 1999, the
provisions relating to deceptive telemarketing and false or misleading
representation were proclaimed in force. These provisions have an important
application for charities in relation to telemarketing, as well as door to door
and other forms of fundraising solicitation. The amendments to the Competitions
Act contained in Bill C-20 will result in liability exposure for both
fundraisers as well as charities, their directors and their officers, where
fundraising activities violate the new provisions of the Competitions Act.
The amendments contained in Bill C-20 that have a direct impact upon
fundraising practices are summarized below:
· The definition of "business"
under Section 2(1) (b) of the Competition Act now specifically
includes "the raising of funds for charitable or other non-profit
purposes".
· More restrictive telemarketing
provisions were included in response to the public perception that there is a
growing problem of deceptive telephone sales and contracts that target
vulnerable groups in society, like the elderly. As a result, the definition of
telemarketing has been expanded under Section 52.(1) of the Competitions
Act to now mean:
...the practice of using interactive telephone communications for
the purpose of promoting, directly or indirectly, the supply or use of a
product or for the purpose of promoting directly or indirectly, any business
interest [Emphasis added]
· Draft Guidelines issued by the
Competition Bureau of Industry Canada on the 7th day of July 1998 in
anticipation of Bill C-20 defined "interactive telephone
communications" as follows:
Interactive telephone communications will be interpreted as live voice
communications between two or more persons. The Director will not consider
"interactive telephone communications" to have occurred with regard
to:
- fax communications,
- internet communications, or
- a customers interaction with automated prerecorded messages.
The exclusion of internet communications from the telemarketing provisions
is an important and welcome concession, since more and more fundraising is
expected to be conducted on the internet.
· Section 52.1(2) prohibits anyone from
being involved in telemarketing unless there has been disclosure;
...in a fair and reasonable manner at the beginning of each telephone
communication, of the identity of the person on behalf of whom the communication
is made, the nature of the product or business interest being promoted and the
purposes of that communication... [as well as] disclosure in a fair,
reasonable and timely manner of the price of any product whose supply or use is
being promoted and any material restrictions, terms or conditions applicable to
its delivery...
· A violation of the telemarketing
provisions in the Competitions Act constitutes a criminal offence with
punishment that may include fines at the discretion of the court, and/or
imprisonment for up to five years.
· Section 52.1(6) provides for a due diligence defense for corporations or individuals with respect to alleged violations of the telemarketing provision where the person is able to establish that there was appropriate due diligence taken to prevent the commission of an offence. However, under Section 52.1(7), a corporation may be convicted of the offence if it is shown that an employee or agent committed the offence, whether or not the employee or agent had been identified, unless due diligence has been established.
· Of more concern, though, is the
potential for personal liability of directors and officers in relation to
telemarketing. In this regard, Section 52.1(8) of Bill 20 states that:
Where a corporation commits an offence... any officer or director
of the corporation who is in a position to direct or influence the policies of
the corporation in respect of conduct prohibited by the Section is a party
to and guilty of the offence and is liable to punishment... whether or
not the corporation has been prosecuted or convicted, unless the officer or
director establishes that the officer or director exercised due diligence to
prevent the commission of the offence. [Emphasis added]
The possibility that directors and officers of a charity may become
personally liable for criminal prosecution from deceptive telemarketing will
necessitate that the board of a charity, as well its officers and senior
management, become actively involved in reviewing and approving procedures
involved in telemarketing and thereafter to regularly ensure that those
procedures are being carefully followed through with.
· Bill C-20 also amends the description
of what constitutes "false or misleading representation involving a "business
interest." The new provision will now have a direct impact on
charitable fundraising because of the expanded definition of "business
interest". In this regard, Section 52.(1) of the Competitions Act
now provides for the following offence:
52.(1) No person shall, for the purpose of promoting, directly or
indirectly, the supply or use of a product or for the purpose of promoting,
directly or indirectly, any business interest, by any means whatsoever,
knowingly or recklessly make a representation to the public that is false or
misleading in a material respect. [Emphasis added]
· 52.(2) states that a false or
misleading representation referred to in Section 52.(1) will be deemed to have
been made to the public where it is;
(a) expressed in an article offered or displayed for sale or on its wrap or containers,
(b) expressed in anything attached to, inserted in or accompanied an article offered or displayed for sale, its wrapper or container, or anything on which the article is mounted for display or sale,
(c) expressed on an in-store or other point-of purchase display, (d) made in a course of in-store, door-to-door or telephone selling to a person as ultimate user, or
(e) contained in or on anything that is sold, sent, delivered,
transmitted, or made available in any other manner to a member of the public,..
[Emphasis added]
The false or misleading representation provisions of Section 52 (2)
therefore apply not only to telemarketing but also to door-to-door
solicitation, and with regard to any materials accompanying items that are
offered for sale by the charity, such as candy-donation boxes that are often
placed by charities on the counters of retail stores.
· A disconcerting aspect of the new
provisions dealing with false or misleading representation is that Section
52.(1.1) states that to establish a false or misleading representation, it is "not
necessary to prove that any person was deceived or mislead". This
means that if the solicitation complained of was made in a reckless manner that
was false or misleading in a material respect, whether or not anyone was
actually mislead or deceived, then the charity and the fundraisers would be
guilty of an offence.
· Where there has been a violation of
either the new deceptive telemarketing provisions or the false or misleading
representation provisions, individuals can receive penalties up to $50,000.00
for a first offence and $100,000.00 for each subsequent offence. A charity
itself can be subject to penalties of up to $100,000.00 for a first time
offence and up to $2,000,000.00 for subsequent offences.
In light of the increased exposure to liability for both charities and
individuals under the new provisions of the Competitions Act, it is essential
that preventative steps be implemented to reduce the exposure to liability as
much as possible. In this regard, Section 74 (5) of the Competitions Act states
that if the offending organization can demonstrate a history of compliance with
the Competitions Act and that it has formal fundraising policies in
place and follows them, penalties may be reduced or waived altogether. As a
result, it is important for charities to adopt fundraising practices to guard
against improper telemarketing and misrepresentation in fundraising, such as
those contained in the recommendations made by the Canadian Centre for
Philanthropy. A summary of those recommendations are set out below:
· Ensure that the fundraising materials
(including scripts) accurately describe the charity, its activities, and the
purposes for which those donations will be used.
· Consider providing written instructions
to telephone solicitors, as well as door to door canvassers advising them that
any misrepresentation could result in a severe penalty for them personally and
for the charity that they are acting on behalf of.
· Ensure that the telephone fundraising
scripts used by employees, volunteers and contract fundraisers disclose at the
outset both the identity of the organization and the purpose for the call.
· Ensure that the contract with telephone
solicitors includes a provision requiring adherence to the disclosure and
misrepresentation provisions of the Competitions Act.
· Ensure that any promotional materials
concerning lotteries, etc., includes the required disclosures, ie, the number
and value of the prizes, and any available information that materially effects
that chances of "winning". Winners should be chosen either randomly
or on the basis of their skill and then ensure that the prizes are distributed
properly.
· Advise the governing board of the
charity concerning the measures that have been taken and the procedures that
are in place to ensure compliance with the new provisions of the Competition
Act.
· Finally, have the board of a charity
adopt a policy committing the organization, its directors, officers, employees,
and volunteers to, at all times, avoid making "false or misleading representations"
on behalf of the charity. Then ensure that such policy is provided to everyone
in the charity, including volunteers as well as employees.
In consideration of the heightened public anxiety that has resulted from
numerous publicized telemarketing scams, it is probable that the Competitions
Bureau will be under pressure to be diligent in enforcing compliance with the
new provisions under the Competitions Act. In this regard, it should
be noted that the Competition Bureau can apply for judicial authorization to
intercept private communications without consent (ie, a wire tap) to
investigate more serious cases.
Bill C-20 constitutes a substantive change in the law with regard to
fundraising in Canada and will therefore need to be carefully studied by
charities and their legal counsel given the substantial penalties that may
result and the possibility of criminal charges being laid.
C. Proposed Civil Penalties for Misrepresentation on Tax Advice
under the Income Tax Act
In accordance with Resolution 12 in the Federal Budget of February 1999, the
Federal Government introduced subsection 163.2 to the Income Tax Act to
provide for civil penalties for misrepresentation of tax matters by third
parties. The proposed amendment is to come into force upon Royal Assent but in
the meantime has become the subject of much debate amongst tax commentators.
Even though the proposed amendment to the Income Tax Act imposing
penalties on tax advisors who make false statements or submissions in relation
to tax matters has been softened somewhat by replacing a "gross
negligence" standard with a more moderate "culpable conduct
test", the extent of the potential liability would not be limited only to
tax professionals or tax advisors. It would also encompass professional
fundraisers, as well as any individuals who were involved in giving tax advice.
This would include individuals who advise on the tax implications of giving a
donation to a charity, whether those individuals are volunteers or professional
fundraisers.
As a result, the proposed Section 163.2 of the ITA will need to be carefully studied by fundraisers, charities, and their board of directors to ensure compliance with the new provisions once they become law.
3. ONTARIO LEGAL UPDATE
By: Terrance S. Carter
A. New Regulations Affecting Charities Expected Soon
As of the date of this Update, the expected regulations under Section 5.1 of
the Charities Accounting Act have not yet been released by the
Government of Ontario. The regulations, when enacted, are expected to determine
under what circumstances directors or trustees of a charity will be exempt from
the common law prohibition on directors of a charity receiving, either directly
or indirectly, remuneration from the charity. In addition, the regulations are
expected to establish permitted guidelines under which a charity can purchase
directors and officers liability insurance and/or adopt an indemnification
by-law. The regulations are also expected to provide parameters for a charity
to co-mingle restricted funds as a statutory exemption to the common law rule
that prohibits the co-mingling of restricted trust funds without first
obtaining court authorization.
B. Update on Delegation Issues under the Trustee Act
of Ontario
In earlier issues of Charity & the Law Update (see Volume 1,
Number 2, January 21st, 1999 and Volume 1, Number 3, April 30th,
1999), it was explained that there was consideration that charities would need
to address in Ontario in the event that the board of directors of those charities
were continuing to delegate investment decision making to a discretionary
investment fund manager.
While it is conceivable that a court might be persuaded that there is or
should be authority at common law to delegate investment decision making, it is
now clear that the Attorney General of Ontario has made a deliberate decision
in passing Bill 25 not to provide a statutory right to delegate investment
decision making, presumably upon the government's understanding of the common
law. This position was evident from the comments contained in a recent letter
sent by the Attorney General of Ontario to the Canadian Bankers Association
dated October 15th, 1999, in which the Attorney General stated as
follows:
Thank you for your letter of September 14, 1999, regarding the recent
changes to the Trustee Act which came into force on July 1, 1999.
As you are aware, the government is committed to- continuing its process
of eliminating red tape. However, the recent amendments to the Trustee Act
did not include the ability of trustees to delegate investment decisions to
others, as it was our view that this step requires extensive policy review.
Since the Act is a statute of general application to all trustees, it raises
complex issues for accountability of trustees, the regulations of investment
professionals and the impact on beneficiaries.
I have noted your comments and appreciate your concerns. I will take
these into account when developing our policy agenda.
The position of the Attorney General on the delegation issue is also evident
from the specific wording contained in Bill 25. In providing for the statutory
right to invest in mutual funds in Section 27 subsection (3), Bill 25 states
that such statutory authority is given "notwithstanding any rule of law
to the contrary". Such a statement is arguably a statutory
recognition, rightly or wrongly, that there is a common law prohibition against
delegation of investment decision making by trustees.
From a practical standpoint though, since many large charities, as well as
some smaller charities regularly retain investment fund managers to operate
discretionary investment accounts, the rule against delegation of investment
decision making is honoured more in the breach. As a result, charities that
have decided to utilize discretionary investment accounts, notwithstanding the
lack of statutory power to delegate investment decision making, should adopt a
carefully worded investment policy to provide limits on the choice of
investments that the investment fund manager can invest in, together with other
reasonable terms of reference. This would assist in arguing that the investment
fund manager is more an agent of the charity instead of an independent
investment dealer who had received an unrestricted delegation of investment
decision making from the board of directors of the charity.
The practicality of this approach was recognized by the Public Guardian and
Trustee of Ontario in a letter sent to the Charity and Not-For-Profit Law
Section of the Canadian Bar Association of Ontario dated September 1st,
1999, an except from which is set out below:
"...Trustees of charities have an overriding duty to act prudently
and reasonably. Each charity should have an investment plan in place...
However, the charity must maintain authority, and responsibility, for the
overall investment plan and must ensure that the investment plan is followed
and revised as necessary...
The Public Guardian and Trustee agrees that in many cases it is prudent
for charities to seek the advice of an investment advisor. The charity may even
choose, if appropriate, to have day to day investment decisions made by that
investment advisor. For example, if the charity has planned to place a certain
proportion of its investments in Canadian bank stocks, the investment manager
may chose which particular stocks to buy...
Clearly it will not be enough for a charity only to have a plan in
place. The way in which the advisor is chosen and plan created, carried out and
monitored will also be important...
As stated in your letter, the legislature in amending the Trustee Act,
did not address the power of trustees to delegate with the exception of
clarifying that investment in mutual funds in not prohibited. The extent of a
trustee's power to delegate investment decisions is a matter for the courts to
decide. While I have provided some guidelines on the view of the Public
Guardian and Trustee, I cannot state with any certainty how the courts will
view this matter. If the case law changes, or new legislation affecting
delegation of investment decisions comes into effect, it will be necessary to
revisit the issue..."
Although the said letter does not sanction delegation of investment decision making, it does indicate that if a carefully considered investment policy is developed and implemented, it is unlikely that the Public Guardian and Trustee of Ontario would take issue with a charity retaining an investment fund manager pursuant to the terms of a prudent investment policy.
Notwithstanding the practical approach taken by the Public Guardian and
Trustee, given the position taken by the Attorney General of Ontario as
described earlier, it would appear that amending legislation will still need to
be sought to provide directors and trustees of charitable funds with clear
statutory authority to delegate investment decision making in order to overcome
the uncertainty that has resulted from Bill 25.
C. Temporary Loss of Corporate Indemnification of Directors and
Officers
When the new regulations under the Charities Accounting Act are released, it is expected that the regulation will set out the terms under which a charitable corporation will be able to adopt an indemnification by-law for directors and officers. However, recent amendments to the Corporations Act contained in Bill 25 proclaimed in force on July 1st, 1999 appear to have inadvertently precluded a charitable corporation from having the corporate authority to pass an indemnification by-law at all.
Specifically, Bill 25 amends Section 133 of the Corporations Act by
stating that Section 80 of the Corporations Act, which authorizes the
adoption of an indemnification by-law for directors and officers, no longer
applies to a charitable corporation that is referred to under Section 1 (2)
of the Charities Accounting Act. What was likely intended was the
inclusion in Section 133.2 of an exemption to the prohibition on charitable
corporations adopting an indemnification by-law in circumstances where the
charity complied with regulations that authorized an indemnification by-law
pursuant to Section 12 of the Charities Accounting Act. However, such
exemption was not included in Bill 25. As a result, it would appear that a
charitable corporation incorporated in Ontario does not at present have the
corporate authority to adopt an indemnification by-law.
From speaking with the Office of the Public Guardian of Ontario, it would
appear that an amendment will likely be passed to correct this oversight so
that charitable corporations that comply with regulations under the Charities
Accounting Act in relation to adopting an indemnification by-law will
regain the corporate authority to pass such a by-law. Hopefully, the amendment
will be made retroactive to July 1st, 1999 and will ensure that Bill
25 will not have created a situation where there is a period of time in which
an indemnification by-law for a charity will not be in effect. Otherwise
insurance companies providing coverage for charities might be tempted to argue
that the lack of an indemnification by-law may limit the exposure of an
insurance company under third party liability coverage in the event that a
third party claim was made against a director or officer of the charity.
3. UPDATE FROM THE COURTS
By: Adam Parachin (Osgoode Hall 3rd Year Law Student)
A. Synopsis of Supreme Court of Canada Decision in Vancouver
Society of Immigrant and Visible Minority Women
1. Introduction
On June 28th, 1999, the Supreme Court of Canada in Vancouver
Society of Immigrant and Visible Minority Women v. Canada (Minister of
National Revenue - M.N.R.) (1999), S.C.J. No. 5 upheld the decision of
Revenue Canada in denying charitable registration to the Vancouver Society of
Immigrant and Visible Minority Women ("Society"). This was the first
decision concerning the law of charities to come from the Supreme Court of
Canada in a few decades. It therefore is of significant importance for
organizations wanting to obtain registered charity status in Canada.
2. Factual Background
In pursuit of charitable registration, the Society had made several
unsuccessful applications to Revenue Canada. All of the Society's applications
were rejected. The Society made attempts, including amending its constitution,
to respond to the concerns expressed by Revenue Canada. In its final application,
the Society's constitution described its proposed charitable purposes as
follows:
(a) to provide educational forums, classes, workshops and seminars to immigrant women in order that they may be able to find or obtain employment or self employment;
(b) to carry on political activities provided that such activities are
incidental and ancillary to the above purposes and provided such activities do
not include direct or indirect support, or opposition to, any political party
or candidate for public office;
(c) to raise funds in order to carry out the above purposes by means of
solicitations of funds from governments, corporations and individuals; and
[(d) detected by the Society]
(e) to provide services and to do
all such things that are incidental or conducive to the attainment of the above
stated objects, including the seeking of funds from governments and/or other
sources for the implementation of the aforementioned objectives.
The Society described its activities as including career and vocational
counselling service, networking, soliciting job opportunities, maintaining a
job skills directory, liaising for accreditation of foreign credentials and
offering referral services.
Revenue Canada rejected the Society's applications because it was not convinced
that the Society was constituted exclusively for charitable purposes.
The Federal Court of Appeal dismissed the Society's appeal of Revenue Canada's
decision. On appeal to the Supreme Court of Canada, the Society argued that it
was constituted for charitable purposes, namely the advancement of education
and other purposes beneficial to the community. (Note: There are four
"heads" of charity recognized under Canadian law: the advancement of
education, the advancement of religion, the relief of poverty, and other
purposes beneficial to the community.)
3. Decision of the Supreme Court
In dismissing the Society's appeal, the Supreme Court made the following
determinations concerning the purposes of the society:
Purpose (a) did not qualify as charitable under the traditional head of
"advancement of education". However, the purpose was found to be
charitable under a broader concept of education that the court adopted, which
is discussed below. The Court stated that purpose (a) did not qualify as charitable
under the fourth head of charitable purposes, ie., "other purposes
beneficial to the community", because the court found that there was no
trend discernable in previous decisions which would indicate that helping
immigrant women find and obtain employment was charitable.
The Court found that purposes (b) and (c) complied with s. 149.1(6.2) of the
Income Tax Act, that provides that a registered charity may devote
resources to political activities, where those activities are incidental and
ancillary to that organization's charitable activities. While purposes (b) and
(c), were political in nature, they did not disqualify the Society from
charitable status because those purposes were considered by the Court to be
incidental and ancillary to purpose (a), which was found to be a valid
educational purpose.
The Court found, though, that purpose (e) disqualified the Society from
charitable registration because it failed to meet the requirement in s.
149.1(1) of the Income Tax Act, R.S.C., 1985, c. 1, ie., that a
charitable organization be constituted exclusively to further charitable
purposes. Purpose (e) was found to be problematic because it authorized the
Society to do all things that were "incidental or conducive" to the
attainment of its charitable purposes. The Court found that authorizing the
Society to do all things "conducive" to the attainment of its
charitable purposes allowed the Society to engage in activities which might
constitute both a means for the attainment of its legislative charitable purposes
but also independent, non-charitable ends in and of themselves. The use of the
words "or conducive" in the phrase "all such things that are
incidental or conducive to the attainment of the above stated objects" was
determined by the Court to be non-charitable because it meant that the purpose
was capable of accommodating activities that were non-charitable as well as
charitable.
4. Significance of Decision
The significance of the Vancouver Society decision is threefold:
First, the Supreme Court broadened the advancement of education
"head" of charity. Prior to the Vancouver Society decision,
organizations seeking charitable registration under the head of education had
to demonstrate that their purpose was to provide "formal training of the
mind" or the "improvement of a useful branch of human
knowledge". Pursuant to Vancouver Society, the advancement of
education head merely requires that information or training be provided in a
structured manner and for a genuinely educational purpose, i.e. to advance the
knowledge or abilities of the recipients. This broader interpretation of the
advancement of education encompasses informal activities, such as workshops and
seminars which were previously not considered to be charitable. The Supreme
Court, however did delineate the outer limits of this "head" of
charity by stipulating that to fall under the advancement of education, an
activity must not promote a particular political orientation and must entail
more than simply providing people an opportunity to educate themselves by
making available educational materials.
Second, the fact that a majority of the Supreme Court found the inclusion of
the word "conducive" in purpose (e) of the Society's amended
constitution was capable of disqualifying the Society from charitable
registration means that vagueness or ambiguity in an organization's stated
purposes may be a bar to charitable registration where, as a result of that
vagueness or ambiguity, an argument can be made that the organization's
purpose(s) accommodate non-charitable activities. Translated into practical
terms, this means that organizations seeking charitable registration must take
care to ensure that their charitable purposes are stated on the one hand, wide
enough to provide flexibility regarding the activities that such organizations
intend to carry out, and not so as to allow criticism from Revenue Canada that
those purposes accommodate non-charitable activities.
Third, the fact that the Supreme Court declined to reconsider the
traditional definition of charity means that unless Parliament legislates a new
definition of charity, the four traditional heads of charity articulated in Commissioners
for Special Purposes of the Income Tax v. Pemsel, [1891] A.C.
531, i.e. the relief of poverty, the advancement of education, the advancement
of religion and other purposes beneficial to the community, will continue to be
the basic framework by which the courts will determine what is charitable at
law.
4. INTELLECTUAL PROPERTY UPDATE
By: Terrance S. Carter - Trade-Mark Agent
A. The Advantages of Trade-Mark Registration
In Volume 1, Number 2 of Charity & the Law Update, dated January 21st, 1999, a brief summary was given concerning why trade-marks are important for charities. The following article provides a brief explanation of the advantages of obtaining a trade-mark registration instead of relying only on common law rights associated with a trade-mark. The advantages of trade-mark registration are set out below:
1. Trade-Mark Registration Provides A Presumption Of A Valid Trade-Mark
Obtaining a trade-mark registration establishes legal title to a trade-mark,
similar to the registration of a deed for real property. This means that a
court will presume that the trade-mark in question is a validly registered
trade-mark owned by the registered owner. In contrast, at common law the
validity of a trade-mark must be established before a court will be able to
enforce a common law "passing off" action, and even at that, the
"passing off" action is a lengthy, expensive and difficult remedy to
pursue.
2. Trade-Mark Registration Is Effective Throughout Canada
At common law, an unregistered trade-mark can only be enforced within the
local geographic area in which the trade-mark is known. This means that a charity
that carries on operations in Ontario will generally not be able to pursue a
common law "passing off" action to restrain unauthorized use of the
trade-mark by another charity or an organization in British Columbia for
example. However, registration of a trade-mark under the Trade-marks Act
is effective throughout Canada even if the trade-mark is only used in one
geographic area of the country.
3. Trade-Mark Registration Permits Enforcement Across Canada
A trade-mark infringement action for a registered trade-mark under the Trade-marks
Act can be brought in the Federal Court of Canada and enforced in any
province across Canada. However, the common law "passing off" action
must be brought within the provincial Superior Court where the trade-mark has been
used and cannot, as a matter of right, be enforced throughout the country.
4. Trade-Mark Registration Provides The Exclusive Right To Use The
Trade-Mark With Respect To Its Goods Or Services
Trade-mark registration remains in effect for a period of fifteen years
subject to renewal and gives to the owner the exclusive right to use the
trade-mark throughout Canada in respect of the wares and services for which it
has been registered. As such, the owner of a registered trade-mark has the
exclusive rights to use the trade-mark for the goods and services for which it
has been registered to the exclusion of anyone else.
5. Trade-Mark Registration Gives Public Notice Of The Trade-Mark
One of the more important advantages of a registered trade-mark is that the
trade-mark will be listed in the registered trade-marks index maintained by the
Trade-marks Office in Ottawa and will appear in subsequent trade-mark searches
conducted by trade-mark agents and by the Trade-marks Office itself. This helps
to ensure that no confusing trade-marks are subsequently registered in Canada.
In addition, the NUANS Corporate Name Search system maintained by Industry
Canada will also include the registered trade-mark in its search of similar
names, thereby warning businesses that may be considering adopting a trade name
or unregistered trade-mark similar to that of the trade-mark.
6. A Trade-Mark Registration Can Become Incontestable In Some Situations
A registered trade-mark cannot be contested after five years from its date
of registration based upon a claim of prior usage even if there is an
unregistered trade-mark with an earlier date of first usage. No such similar
benefit extends to an unregistered trade-mark at common law.
7. Failure To Obtain Trade-Mark Registration May Result In A Limitation Of
Trade-Mark Rights
Since a registered trade-mark becomes incontestable after a period of five
years based on a claim of prior usage of a similar trade-mark, if another party
obtains registration of a trade-mark that is the same or similar to the
unregistered trade-mark without knowledge of the prior unregistered trade-mark,
then after a period of five years from registration, the owner of the
unregistered trade-mark who failed to take the initiative and register the trade-mark
may be confronted by a legal challenge from the owner of the registered
trade-mark to an expansion in usage of its unregistered trade-mark.
8. Trade-Mark Registration Can Assist In Protecting A Domain Name On The
Internet
A trade-mark registration can greatly assist in protecting a key domain name
on the Internet. Pursuant to the current Internic Domain Name Dispute Policy
that came into effect on September 9th, 1996, a second level domain name on the
Internet used in conjunction with a first level generic domain of .com, .org,
.edu, .gov, and .net, which is supported by an identical trade-mark
registration cannot be successfully challenged notwithstanding that the
complainant may have an earlier unregistered or registered trade-mark, unless
the complainant incurs the expense of obtaining an order in a U.S. court having
competent jurisdiction over Internic Network Solutions, Inc., the body that
presently regulates top level generic domain names.
Similarly, without a trade-mark registration, a domain name remains
vulnerable pursuant to the provisions of the current Internic Domain Name
Dispute Policy to a successful challenge by any party that has obtained a
trade-mark registration for the identical second level domain name anywhere in
the world. This is so even if the trade-mark registration was obtained after
the domain name became activated, provided that the trade-mark registration
shows a date of first usage which is prior to the activation date of the domain
name in question.
9. Trade-Mark Application in Canada Permits "Convention" Filing In
Other "Convention" Countries
The filing date for a trade-mark application in Canada will permit the same
filing date to be used for a trade-mark application filed in another
"Convention" country (i.e, another country that has entered into the
"Paris Convention" of 1883), provided that the trade-mark application
in the other jurisdiction is filed within six months of the filing date in
Canada. This entitlement can provide a significant advantage to a charity that
wishes to establish a priority claim to a trade-mark in another country based
upon the earlier date of filing in Canada.
B. Extra Protection of Section 9 Official Marks Available for
Charities
There is an important opportunity that is currently available for registered
charities to obtain enhanced protection for a trade-mark by applying for a
Section 9 Official Mark registration. This protection, though, may not be
available in the future, which should be obtained now instead of later. The
following is a brief summary of what a Section 9 Official Mark is and why it is
important for charities to consider obtaining the protection that it affords.
1. What Is A Section 9 Official Mark?
An Official Mark under Section 9(1)(n)(iii) of the Trade-marks Act
prohibits anyone from using the Official Mark in association with any wares or
services in Canada for which a notice has been given by the Registrar of
Trade-marks. The relevant wording of Section 9(1)(n)(iii) of the Trade-marks
Act provides as follows:
"No person shall adopt in connection with a business, as a trade-mark or otherwise, any mark consisting of, or so nearly resembling as to be likely to be mistaken for... any badge, crest, emblem or mark adopted and used by any public authority, in Canada as an official mark for wares and services in respect of which the Registrar has, at the request of... the public authority... given public notice of its adoption and use..."
The public notice contemplated by Section 9(1)(n)(iii) of the Trade-marks
Act is accomplished by a "public authority" making a request to
the Trade-marks Office to publish notice of the Official Mark in the
Trade-marks Journal. Some examples of organizations that in the last few years
have had notice published of Official Marks include the following:
(a) The Ontario Minor Hockey Association;
(b) The Alzheimer's Society of Canada;
(c) Canadian Baptist Ministries;
(d) The Governing Council of The Salvation Army in Canada
(e) The Anne of Green Gables Licensing Authority for a list of names from the Anne of Green Gable series of books, such as "Gilbert Blythe", "Anne Shirley" and "Matthew Cuthbert", to name a few;
(f) The Heart and Stroke Foundation of Canada;
(g) The Ontario Society for Crippled Children;
(h) The Hutterian Bretheran Church;
(i) The Canadian Cancer Society; and
(j) The Canadian Canoe Museum.
as well as various governments and crown corporations.
2. The Advantages Of A Section 9 Official Mark
The advantages of a Section 9 Official Mark can be summarized as follows:
(a) The test of confusion under Section 9 of the Trade-marks Act
does not necessitate a comparison of wares and services as is required with the
test of confusion for regular trade-marks under Section 6 of the Trade-marks
Act. The test under Section 9, although narrowly applied, involves only a
comparison of the prohibited Official Mark with that of the mark used by
another. If the mark on its face is obviously confusing with the prohibited
Official Mark, even if it is being used in conjunction with different wares or
services than that of the owner of the Official Mark, then Section 9 may result
in the other party being prohibited from using the mark in question. In
contrast, the test for confusion under Section 6 of the Trade-marks Act
for regular trade-marks, although more broadly applied, takes into
consideration not only whether the mark on its face is confusing but also the
nature of the wares or services and the circumstances of adopting the mark.
None of these factors are relevant to a Section 9 Official Mark. Instead, only
a bare comparison is made of the marks to determine whether the mark might be
mistaken for the Section 9 Official Mark.
(b) The comprehensive prohibition of a Section 9 Official Mark means that a
charity can totally "occupy the field" and ensure that the Official
Mark cannot be used by anyone else for any application whatsoever. This is
particularly important where a charity wants to ensure that other organizations
or businesses do not use a trade-mark to embarrass the charity in an
application that would otherwise fall outside the wares and services in a
regular trade-mark registration.
As such, the impact of a Section 9 Official Mark has very broad application
and extends to the barring of a pending trade-mark application by another
person from proceeding to registration if it is found to be confusing. Although
common law trade-mark rights and existing trade-mark registrations persist,
arguably the owners of the common law trade-mark would have no right to extend
the use of those trade-marks to other wares and services. This means that a
Section 9 Official Mark has the effect of prohibiting the owner of an existing
trade-mark registration from extending its registration to any further wares
and services. However, the remedies associated with a Section 9 Official Mark
publication is limited to obtaining an order prohibiting the unauthorized use
of the Official Mark but does not extend to a claim for damages.
(c) Although the filing fee for an Official Mark is $300.00 compared to
$150.00 for a regular trade-mark application, the legal fees for a Section 9
Notice are considerably less than those associated with a regular trade-mark
registration, in part because there is no prosecution or opposition proceedings
associated with an Official Mark application.
(d) A Section 9 Official Mark Notice does not have to be renewed. Regular
registered trade-marks, on the other hand, must be renewed every fifteen years
together with the payment of regular renewal fees.
(e) Regular trade-marks are vulnerable to expungement from the Trade-Mark
Registrar either for abandonment or non-use. The only grounds upon which a
Section 9 Official Mark Notice will be vulnerable is if the notice were to be
challenged in the Federal court on the basis that it had been adopted by a body
that was not a public authority. If true, it is likely that the notice of the
Section 9 Official Mark would be void ab initio, although the
underlining trade-mark rights would still be in existence.
(f) A Section 9 Official Mark can indirectly be licensed, similar to a
registered trade-mark, by virtue of providing a written consent to use the
Official Mark. In this regard, Section 9(2) of the Trade-marks Act
states that Section 9(1) does not prevent the adoption, use or registration or
a trade-mark if there is the consent of the public authority in question. In
addition, as a result of the amendments to section 50 of the Trade-marks
Act in June of 1993 that expanded the ability to license trade-marks, both
registered and unregistered trade-marks can now be licensed without executing
and filing a registered user agreement that had previously been required.
As a result, a charity that has a Section 9 Official Mark could allow other
organizations to use the Official Mark pursuant to an agreement that would both
document a consent under Section 9(2) of the Trade-marks Act as well
as license the unregistered trade-mark rights in the Official Mark pursuant to
Section 50 of the Trade-marks Act. The result is that a Section 9
Official Mark can indirectly be licensed similar to a registered trade-mark,
although it is still advisable to register an Official Mark as a regular
trade-mark and license it in that context as well.
3. What Constitutes A Public Authority
Only a "public authority" is entitled to obtain an Official mark.
A "public authority" is not defined in the Trade-marks Act
and therefore its meaning has to be derived from the statutory purpose of
Section 9. No ridged test has been established. Generally, the case law has
established that a public authority must exhibit the following characteristics:
(a) the entity must be non profit;
(b) there must be a public benefit, instead of a private benefit;
(c) there must be some degree of government control shown;
(d) there must be some degree of government financial support shown.
The most difficult characteristics of a public authority to establish to the
satisfaction of the Trade-Marks Office is that a charity is subject to
government control and that there is a degree of government financial support.
Both of these characteristics can be satisfied by virtue of the considerable
control exercised over a charity both the federal and provincial governments,
as well as the indirect financial support provided by charitable tax receipts
available for donations to charities. However, notwithstanding the obvious
degree of government control and financial support for charities in Canada, it
is still necessary to document how a charity satisfies the requirements for a "public
authority". This is particularly important when the charity applying for
Section 9 Official Mark Status is a charity that is incorporated outside of
Canada. Section 9 Official Mark protection is not limited to only Canadian
charities and will be available for charities incorporated in other
jurisdictions provided that they meet all of the criteria referred to above for
a "public authority".
4. Section 9 Official Mark v. Regular Trade-Mark Application
Ideally more trade-mark protection will be available if a charity applies
for both a regular trade-mark registration and a Section 9 Official Mark. If on
the other hand, the charity has only a limited budget to work with and cannot
afford to do both, it should apply for a Section 9 Official Mark first with a
regular trade-mark application to follow as soon as funds become available. The
only difficulty with this approach is that a charity will often assume that
they have sufficient protection with a Section 9 Official Mark and may find it
difficult to subsequently prioritize the matter or justify the expenditure of
applying for a registered trade-mark at a later time.
For charities that have an internet domain name, it is also important that
the charity understand that a Section 9 Official Mark is not the equivalent of
a registered trade-mark required by the current Internet Domain Name Dispute
Policy, and as such a Section 9 Official Mark cannot be relied upon to
substantiate an Internet domain name from possible challenges. Instead, a
regular registered trade-mark must be obtained to obtain the required
protection in this regard.
In addition, a Section 9 Official Mark is effective only as of the date of
publication and is not retroactive to the date of first usage. A regular
trade-mark registration, on the other hand, is effective as of the date of
first usage in Canada. If the trade-mark maturity has been in existence for a
number of years, it is very important that the trade-mark rights in that
trade-mark be recognized as of the date of first usage instead of only as of
the date of publication with the Section 9 Official Mark.
5. Possible Future Restrictions for Section 9 Official Marks
As a result of the significant benefits associated with a Section 9 Official
Mark and its expanded application over the last fifteen years, it is
conceivable that there may be changes made to restrict the application of
Section 9 under the Trade-marks Act. If Section 9 is amended to
restrict its availability or application, it is uncertain whether such
amendment would have retroactive effect on existing Section 9 Official Marks so
that existing Section 9 Official Marks would be converted into regular
registered trade-marks. Notwithstanding this uncertainty, it would be prudent
to advise charities to err on the side of caution and obtain a Section 9
Official Mark now while they are still able to do so instead of waiting to see
what may transpire in the future concerning legislative changes.
For more information on the advantages of Section 9 Official Marks,
reference can be made to an article by the writer entitled Avoiding Wasting
Assets Trade-Mark Protection for Charities found at our web page at www.wardlaw.on.ca.
The article also contains more information on the process of obtaining Section
9 Official Marks Registration for those charities that are interested.
C. The Importance of Securing Domain Names on the Internet
The next issue of the Charity & the Law Update will include an
article explaining the importance for charities to obtain domain names on the
internet that utilize the trade-marks of the charity. In the meantime, since
domain names are issued on a "first come first serve basis", it is
extremely important that charities be vigilant in securing internet domain
names that include both their corporate names and trade-marks, as well as any
variation that might be potentially confusing with the trade-marks of the
charity, in conjunction with the first level URL's of ".org",
".com", ".net" and ".ca". This should be done as
soon as possible.
Even though a charity will not likely utilize multiple domain names that it
may register, by securing multiple domain names, the charity will at least
ensure that other organizations are not able to start using a domain name that
could be potentially confusing with that of the charity. It is also important
for a charity that is utilizing a domain name to obtain registered trade-mark
protection for the domain name that it is using, in Canada, and in the United
States.
5. INTERNET UPDATE
A. Legal Issues in Fundraising on the Internet
By: Mervyn F. White
Recent surveys show that Canadians remain highly concerned over their
privacy on the internet. Charities wishing to fundraise on the internet need to
address these concerns in order to instill confidence in donors and reduce
their own liability for misuse of private information. Failure to do so may
limit any advantage that fundraising on the internet offers, as potential
donors shy away from on-line giving.
The Federal Government of Canada has tabled legislation to regulate the
collection, retention and use of personal information by private organizations,
including charities and private fundraisers. Bill C-6 The Personal
Information and Electronic Documents Act (the "Privacy Act") is
intended to bring Canada in line with privacy legislation enacted in the
European Union in 1995.
In substance, the Privacy Act incorporates the principles of the Canadian
Standards Association Model Code for the Protection of Personal Information.
The principles include:
·
Accountability: An organization is responsible for
personal information under its control and should designate an individual or
individuals in the organization who will be accountable for the organizations
compliance with the applicable principles;
·
Identifying Purposes: The purposes for which
information is collected should be identified and disclosed at or before the
information is collected;
·
Consent: The knowledge and consent of the individual
providing the information should be required for its collection, use and
retention;
·
Limited Collection: The collection of personal
information should be limited to that which is necessary for the purposes
identified by the organization, and shall be collected by fair and lawful means
only;
·
Limited Use, Disclosure, and Retention: Personal
information should not be used or disclosed for purposes other than those for
which it was collected, except with the consent of the individual or as
required by law, and personal information shall be retained only as long as
necessary for fulfilment of those purposes;
·
Accuracy: Personal information should be accurate,
complete, and up-to-date as is necessary for the purposes for which it is to be
used;
·
Safeguards: Personal information should be protected by
security safeguards appropriate to the sensitivity of the information;
·
Openness: An organization should make readily available
to individuals specific information about its policies and practices related to
the management of collected information;
·
Individual Access: Upon request, an individual should
be informed of the existence, use and disclosure of his or her personal
information and shall be given access to that information, and shall be given
the opportunity to challenge the accuracy of that information and have it
amended where appropriate;
· Challenging Compliance: An individual should be able to address a challenge concerning compliance with the above noted principles to the designated individual or individuals in the organization.
Once enacted, the Privacy Act will impose a high legal burden upon organizations with respect to the collection, retention and use of private information. In the interim, it should be the goal of all organizations doing business on the internet - and especially charities which rely on the goodwill of their donors - to ensure the continuing privacy of information collected from Canadians over the internet. Charities should consider establishing a written privacy policy which incorporates the principles of the Canadian Standards Association model noted above. The written privacy policy should be incorporated into the charity's web site and should be voluntarily complied with when fundraising on the internet.
Charities employing private fundraisers should also determine whether private fundraisers have policies on privacy and should consider incorporating a privacy policy into any contract for fundraising services. Private fundraisers hold themselves out to the Canadian public as agents for the charity. How they use the private information that they collect on behalf of a charity may expose the charity to vicarious liability. As a result, charities should take all reasonable steps to ensure that the private information that private fundraisers collect remains the property of the charity and is not used by the fundraiser for its own benefit. Fundraisers should not be allowed to sell such information, or use the information on behalf of other unrelated charities or businesses.
In conclusion, the internet provides new and exiting opportunities for
fundraising. The advantages to be gained by charities should not be limited or
lost through the inappropriate use of private information collected from
donors. Charities should take all reasonable steps to ensure that private
information is properly retained and used. By doing so, charities will help to
instill in Canadians a greater sense of confidence in gift giving over the
internet.
B. Helpful Web Sites on Charitable Issues
The following are a list of a few web sites providing resource materials on
charitable issues that was originally published in Charitable Thoughts a
publication of the Charity and Not-for-Profit Law Section of the Canadian Bar
Association of Ontario.
Canadian Association of Gift Planners - www.cam.org/-cagp/
Canadian Centre for Business in the Community - www.conferenceboard.ca/ccbc/
Canadian Centre for Philanthropy - www.ccp.ca
Canadian Policy Research Network - www.cpm.ca
Charity Village - www.charityvillage.com
Charities Division, Canada Customs and Revenue Agency (Revenue Canada) - www.ccra-adrc.gc.ca
CultureNet - www.culturenet.ca
National Society of Fund Raising Executives (Greater Toronto Area) www.nsfre.toronto.org
Voluntary Sector Rountable - www.web.net/vsr-trsb
Public Guardian and Trustee of Ontario - www.attorneygeneral.jus.gov.on.ca/pgt
.
DISCLAIMER: This Charity & the Law Update is distributed with the understanding that it does not constitute legal advice or establish the solicitor/client relationship by way of any information contained herein. The contents are intended for general information purposes only and under no circumstances can be relied upon for legal decision making without first consulting with a lawyer and obtaining a written opinion concerning the specifics of your particular situation.
CARTER
& ASSOCIATES
BARRISTERS,
SOLICITORS & TRADE-MARK AGENT
211 BROADWAY
P.O. BOX 440
ORANGEVILLE,
ONTARIO
L9W 5G2
PHONE: (519)
942-0001 FAX:
(519) 942-0001
WEB - www.carterslawfirm.com
www.charitylaw.ca