Here is a short article Leaving a Bequest to a Canadian Charity – using a lawyer to avoid common legal problems with bequests – June 2010, which discusses the value of using an estate lawyer who is knowledgeable about bequests.
Lengthy letter from CRA on “Whether donations to registered charities of shares listed on a designated stock exchange constitute gifts for the purpose of the deduction for gifts under subsection 110.1(1) of ITA?” and the answer is yes. LANGIND E…
The Canadian federal government announced disbursement quota reform in the 2010 Budget to remove the 80/20 expenditure requirement for registered Canadian charities. For many charities this will have no real impact – they were handily satisfying their disbursement quota requirements…
This letter from CRA is a reminder that when leaving funds to a registered charity under a will the drafting is important. LANGIND E DOCNUM 2007-0259841E5 AUTHOR Maley, Robin DESCKEY 25 RATEKEY 2 REFDATE 091007 SUBJECT Gift by Will SECTION…
Here is a free archived webinar entitled “Low Cost Fundraising – Legal Issues with Third Party Events and Bequests”. https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=547307&rKey=d508eba7a71f3dbc&act=pb
[the archived recording of the webinar Haiti – Legal and Ethical Issues for Canadian charities is now available at https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=619547&rKey=680663606ebf9a91&act=pb (It is approx 1h and 10 min)] We are also beta testing some other webinars at: OCIC, myself and…
In Maréchaux, F.M.E. v. The Queen the case revolved around whether F. Max E. Maréchaux, was entitled to a charitable donation tax credit. Maréchaux is a lawyer at the law firm Miller Thomson LLP. http://www.millerthomson.com/index.cfm?cm=Employee&ce=details&primaryKey=16425 CRA had disallowed the…
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA. Prenez note que ce document, bien qu’exact au moment émis, peut ne pas représenter la…
The Canadian legal and philanthropic publication The Philanthropist is now both online and FREE. You just need to register and will find some very good articles on different issues affecting charities and non-profits in Canada. You can reach the website…
Here is a very interesting presentation by Nicholos Offord of the The Offord Group entitled Fund Raising – Key Challenges & Issues for the Future. It is located at Although focused on health care fundraising he brings in…
The Millennium Charitable Foundation Case deals with abusive charitable gifting schemes. The Federal Court of Appeal (FCA) sided with CRA in this matter. It is well worth reading for anyone concerned with the charity sector. The Millennium Charitable Foundation Case…
This short note discusses why a major gift combined with a bequest to a Canadian registered charity may be more tax effective than just a bequest to that same charity. Let’s face it – few people donate to charity to…
Here are some interesting quotes on philanthropy. Every man must decide whether he will walk in the creative light of altruism or the darkness of destructive selfishness. This is the judgement. Life’s persistent and most urgent question is “What are…
Here is a copy of my article ‘Bequests – Avoiding problems with the ultimate planned gift’ which was presented at a recent Ontario Bar Association Conference. Download Article
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. Download Article
I recently delivered a presentation to a number of international development charities in Ottawa entitled “Encouraging Bequests While Avoiding Legal and Ethical Issues”. It covered issues such as the CRA Fundraising Policy and its effect on planned giving and bequests,…
Here is a copy of a paper I wrote a few years ago on Charitable Remainder Trusts (CRT) in Canada. The CRT vehicle is extensively used in the US and less so in Canada. There is a concern that if…
In April 2008, CRA released a Consultation on proposed policy regarding fundraising by Registered Charities (RC4456-e) (“Fundraising Consultation”). This document is a relatively short six page overview, and CRA has recently provided charities with a more detailed document entitled “Background…
Here is a copy of my recent article Global Philanthropy Growing as World Shrinks which appeared in the CAGP Toronto 2008 Supplement Your Guide To Giving Back. View Article
Here is a copy of my powerpoint presentation entitled Bequests in Wills In Canada – Avoiding Legal and Ethical Problems When Supporting Good Causes – Ontario Bar Assocation May 14, 2008.
Planned Giving in a Global World is my presentation at the CAGP national convention about Planned Giving by Canadian charities for projects outside of Canada. The description of the presentation was “In this session, we will discuss basic information that…
Here is a copy of my article discussing the Consultation on proposed policy on fundraising by Registered Charities RC4456 Download Article
Here is a copy of a presentation I recently delivered on promoting bequests to charities. As charities seek to diversify or increase revenue, bequests become an even more important potential source. It covers some of the advantages and disadvantages with…
Many charities involved with international development and humanitarian relief are familiar with CIDA funding, major gifts, and direct mail. Some of these charities may receive in fact the vast majority of their funds from CIDA and other Canadian government sources. …