Google has lots of free tools. Here is one tool that costs money but that google is giving to some Canadian charities for free and it is “Google Adwords” through their google grants program.
You can find the Nantel v. The Queen (TCC) decision in French at http://decision.tcc-cci.gc.ca/fr/2009/2009cci599/2009cci599.html According to the headnote it involved the valuation of a donation to a charity of a number of pieces of art that were bought by the donor about 10 years before the donation to a charity. CRA disputed the donors valuation and ultimately brought in their own valuator. Court had problems with two valuators brought in by the donor and court accepted the valuation by the CRA’s valuator which was approximately 1/6 of the donor’s valuators’ opinion.
An article entitled Jewish Ethical Perspective to American Taxation by Kenneth H. Ryesky provides a Jewish law perspective on the US tax system. Many of the points made here would be equally applicable to the Canadian tax and registered charity system. It is a heavily footnoted and well written article. I like the conclusion “If practiced and applied properly, Jewish law has a very salutary effect upon taxation ethics and the welfare of the nation. But if Jewish children do not learn taxation ethics through the words and actions of their parents, teachers and rabbis, then they may well hear discourses on Jewish taxation ethics from Gentile judges in secular courtrooms.”
After the new Canada Not-for-profit Corporations Act comes into force (probably around 2011) Canadian federal charities under the Canada Corporations Act that wish to continue existing will have a further three years to continue (essentially to covert) under the new Canada Not-for-profit Corporations Act
No. The new Canada Not-for-profit Corporations Act requires that corporations have members however the board of directors and the members can be identical as is often the case with Canadian charities.
If you require legal advice with respect to Canadian or Ontario non-profits or charities please contact Mark Blumberg
