Here is my draft article entitled Mergers and Amalgamations within the Canadian Non-Profit and Charity Sector.  In this article I discuss “Why consider merger?”, problems and issues with mergers and amalgamations, legal mechanics of a merger, and CRA views on merger.  Non-profits and charities are increasingly working together and one of the many options available and most integrated form of cooperation is an amalgamation, merger or a consolidation.  Any comments and thoughts would be appreciated.

This article discusses the T3010 and the importance of filing it accurately and on time.

This article discusses the difference between an acceptable intermediary relationship between a Canadian charity and a foreign charity or NGO (a structured arrangement) and an unacceptable arrangement such as a conduit.

Here is a copy of my presentation to the Canadian Association of Paralegals on Establishing a Canadian Non-Profit or Charity - Avoiding practical, legal and ethical problems.

Here is my updated list of Top Ten Canadian charity law issues.  Although there are many important and interesting legal issues that Canadian charities face these are some the most important issues to focus on before getting lost in the charity law forest. 

This article will discuss the changes in the New 2008 T2050, Application to Register a Charity Under the Income Tax Act, and the guide T4063 Registering a Charity for Income Tax Purposes.

Canadian charities operating in Zimbabwe need to be extremely careful.  It is not the place for a new and inexperienced charity to begin foreign operations.  In fact, only Canadian charities with substantial experience in difficult international operations should even consider operating in Zimbabwe.  It is one of the most difficult countries to carry out charitable operations by virtue of the very difficult political, security, human rights and economic situation and the resultant Canadian and international sanctions.  This article will set out some information on the Zimbabwe Sanctions including the full text of the Act and Regulations governing the sanctions.

This article provides information and suggestions as to how a Canadian charity should, and should not, deal with CRA audits.  It also discusses possible CRA responses and the likelihood of each response. 

CRA has released its guidance “Upholding Human Rights and Charitable Registration”.  Any Canadian charity dealing with human rights issues will want to read this document.