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News and discussion on implementing risk management

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Corporate Administration and Legal Matters

Practical tips for effecting a successful merger

This article sets out the practical benefits and challenges of merging two charities and some post-merger considerations to effect a smooth transition.

 

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Ontario Superior Court comments on director and officer duties

A recent decision of the Ontario Superior Court of Justice addresses directors’ duties towards the corporation and its employees. Specifically, the court addressed whether a director or officer’s fiduciary duties extend to protecting an employee from the consequences of that employee’s own fraudulent acts.

 

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Church and religious organizations: Maybe Adam and Eve could have appealed their sentence

We are often contacted by charities seeking to insulate themselves from potential legal action by disgruntled former members of their organization. This typically results from situations where the individual has been kicked out of the organization for specific misconduct. Although, for the most part, these disputes result in acrimonious name calling from time to time, these matters are litigated. A recent decision of the Alberta Court of Appeal is one circumstance where an irate former member of the Jehovah’s Witnesses took the matter to Court.

 

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Missing comma means millions in overtime pay

The case involved an ambiguity in a Maine statute dealing with overtime pay. Under the statute, employees involved in certain activities were exempt from the overtime provisions, so they were not entitled to overtime pay. A group of drivers in Oakhurst argued that they were entitled to overtime pay.

 

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Federal Budget 2017-18: Impact on businesses

federal budget 2017

On March 22, 2017, Canada’s Finance Minister Bill Morneau tabled the Liberal Government’s Federal Budget 2017, Building a Strong Middle Class, which includes various measures affecting businesses. The federal budget 2017 is modest and is focused on skills training, innovation and how Canada will promote sustainable growth. The government is forecasting a deficit of $28.5-billion, […]

 

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Expanded Employer Health Tax exemption for charities with multiple locations

As of January 1, 2017, the Employer Health Tax rules specific to charities have undergone a significant change that will benefit certain charities with multiple locations: If a registered charity has more than one “qualifying campus”, it can claim an Employer Health Tax exemption amount for each one of them separately.

 

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Volunteer falls off ladder and sues church

If a volunteer falls off a ladder, and there is no one around to see how or why they fell, who is liable? The Court in the following matter addresses this.

 

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Political activities: Consultations may have side effects

As our readers know, the new government has taken steps to revamp the restrictions on political activities by charities, by dismantling the political activities audit program and by promising a new approach following consultation with the public and members of the charities industry. It is important, however, to note that the changes may not only effect the charity realm as Nova Scotia Community Interest Corporations have similar restrictions.

 

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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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Cannabis legislation and regulation

The Liberal Party of Canada made the legalization of marijuana a priority during the 2015 federal election campaign and now the Liberal government has taken a step toward enacting that promise. On June 30, 2016, the Government of Canada launched a Task Force to advise it on the design of a legislative and regulatory framework for legal access to cannabis. The prescribed framework was the Government’s commitment in the 2015 Speech From the Throne to legalize, regulate, and restrict access to cannabis.

 

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Update: Travel to the United States

As per the executive order issued by the President of the United States on Friday, January 27, 2017, a 90–day visa suspension is in place for all travel to the United States (except for those holding diplomatic status) by nationals of the following countries: Iraq, Syria, Iran, Libya, Somalia, Sudan, and Yemen.

 

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New Societies Act now in effect

Effective November 28, 2016, the Societies Act [SBC 2015] Chapter 18 comes into force and governs how societies are formed and operate in British Columbia.

 

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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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CASL and private right of action

Canada has the most onerous anti–spam/anti–malware law (CASL) in the world. In less than a year, July 1, 2017, it is going to become even worse. That’s when the private right of action comes into force.

 

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