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News and discussion on implementing risk management

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Author Archive - Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons)

Apolone Gentles is a CPA,CGA and Ontario lawyer and editor with over 20 years of business experience. She has held senior leadership roles in non-profit organizations, leading finance, human resources, information technology and facilities teams. She has also held senior roles in audit and assurance services at a “Big Four” audit firm. Apolone has also lectured in Auditing, Economics and Business at post-secondary schools. Read more here

CRA’s Report on the Charities Program 2015-16

In January 2017, the CRA released its Report on the Charities Program 2015–2016, which provides interesting insights into Canada’s charitable sector. A common thread weaving through issues related to obtaining and maintaining charitable status is the need to create, maintain, and report/file information required by the Charities Directorate and the Income Tax Act.


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Not–for–profits and charities: 4 New Year’s resolutions

Many people feel that New Year’s resolutions are passé, particularly since so many resolutions go unachieved each year. But, a resolution is essentially a plan to tackle something of importance, and planning is often half the battle. The following are 4 resolutions that can help strengthen charities and other not–for–profits in 2017.


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New Ontario statutes in effect December 10, 2016

The new requirements may be particularly onerous for corporations like home–builders or condominium developers, or any other corporation which may have hundreds or thousands of ownership interests in land.


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Lobbying: Considerations for not-for-profits

There have been many recent changes in lobbying law. Some jurisdictions, like New Brunswick, have passed lobbying legislation, while other jurisdictions, like Ontario, have made significant changes to existing legislation. Here are four things not–for–profits must consider.


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When it’s just not fair: The oppression remedy

While organizations have broad discretion to conduct their affairs as they see fit, courts may intervene if an organization’s conduct is unfair or oppressive. A recent case involving a Saskatchewan non–profit is a brief primer on the statutory oppression remedy, and is reminder that this remedy may be available in both non–profit and for–profit corporate statutes.


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The pitfalls of unwritten contracts – Part 3

Getting your contracts in writing is half the battle. You must also ensure that your contract says what you want it to say, and says it clearly. The main issue in the following case was the interpretation of an employment agreement.


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Ministry of Finance accepting comments on new Employer Health Tax rules for charities

The Ontario Ministry of Finance is proposing a new regulation under the Employer Health Tax Act, to include special Employer Health Tax rules for registered charities. The new regulation could be effective as early as January 1, 2017.


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The pitfalls of unwritten contracts – Part 2

Many employers still do not enter into written contracts with their employees. A recent case from British Columbia illustrates why this is a bad idea. The parties ended up in Court, where a Judge had to piece together testimony and the facts at the time the contract was made, to determine the nature of contract.


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The pitfalls of unwritten contracts – Part 1

This is not to suggest that written contracts provide perfect inoculation against lawsuits—litigants often misunderstand the obvious; written information may be open to multiple interpretations; and people sue even when they have no case. Two important considerations when making an agreement that you wish to be legally binding and enforceable in a court of law, are:


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Prepare for harmonized sales tax (HST) rate changes

HST rates are set to increase in three provinces. Businesses based in, or doing business with these provinces should prepare for the changes.


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Marketing to Canadians – A plethora of regulatory considerations

Businesses marketing to Canadians may be surprised at the number and scope of laws that may impact marketing efforts. Previous Releases provided updated coverage of some of these laws, including privacy and anti-spam laws. This Release updates Policy OP 6.12 – Do Not Call Registry, which includes coverage of the Unsolicited Telecommunications Rules that govern telemarketing activities. Listed below are 7 of the many considerations that businesses marketing to Canadians must consider. Some will be explored in detail in upcoming Releases:


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Fill in the blanks and test your “Do Not Call” skills

Complying with the Unsolicited Telecommunications Rules (UTR) includes the National Do Not Call List (DNCL) Rules, the Telemarketing Rules and the Automatic Dialing-Announcing Devices (ADAD) Rules. Test your knowledge to see if you understand these obligations.


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Non-profit’s funding challenges lead to constructive dismissal

The Ontario Labour Relations Board (ORB) recently held that a non-profit’s non—payment of wages and funding challenges amounted to constructive dismissal of one of its employees. (See Aundrea Di Giuseppe v Hospice Richmond Hill, 2015 CanLII 56255 (ON LRB)). Background The employee was the Executive Director at Hospice Richmond Hill (the “Employer”) for over 8 […]


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Non-profit members and directors must adhere to corporate statutes and by-laws

The relationship between non-profit members and directors is sometimes akin to the relationship between parents and their newly-licensed teen-aged drivers. The key to the family car grants the teenager new freedoms, but sometimes, a parent’s only option is to reclaim the key. Members elect or appoint directors, delegating to them the power to manage the corporation. Corporate statutes and by-laws restrict the ability of members to participate in the management of the corporation once the directors hold the reins. Often, the only way for members to effect changes that the board opposes, is to reclaim the reins, by removing existing directors and appointing more amenable ones.” target=”_blank”>Vaughan Community Health Centre Corporation v Annibale (2015 ONSC 2559 (CanLII)), recently examined the roles of members and directors, and the importance of adhering to corporate by-laws and statutes.


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Recent enforcement activities involving the National Do Not Call Registry

The Canadian Radio-television and Telecommunications Commission (CRTC) has been vigorously pursuing violations of the National Do Not Call (DNCL) Rules, which are a component of the Unsolicited Telecommunications Rules (UTR). The UTRs encompass the National Do Not Call (DNCL) Rules, Telemarketing Rules and Automatic Dialing-Announcing Device (ADAD) Rules.


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