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Registered charities

By Drache Aptowitzer LLP | 3 Minutes Read April 13, 2015

Charities and related businesses

Registered charities, except charities designated as private foundations, may run related businesses; however, the Income Tax Act does not define what a related business is except to state that a volunteer-run business is to be considered a related business even if there is no link between the business and the objects of a charity.

Article by Drache Aptowitzer LLP / Business, Not for Profit / Canada Revenue Agency, charitable activities, charitable program, commercial activity, CRA, Drache Aptowitzer LLP, Income Tax Act, Policy CPS-019, Registered charities, related businesses, Tanya Carlton, volunteer-run business

By Marie-Yosie Saint-Cyr, LL.B. Managing Editor | 2 Minutes Read December 24, 2014

Top 10 most read Inside Internal Controls posts published in 2014 and Season's Greetings

The holidays are upon us and it is time to take a well deserved break. We are signing off for 2014 with a list of the top 10 most read posts published in 2014. Although Canada's anti-spam legislation dominated the list, accessibility, internal controls and charities were also very topical.

Article by Marie-Yosie Saint-Cyr, LL.B. Managing Editor / Accessibility Standards, Administration, Business, Finance and Accounting, Not for Profit, Payroll, Privacy / accessible buildings standards, AODA, Canada's anti-spam legislation, Employer Health Tax, holiday season, Human Resources, Inside Internal Controls posts, Internal Controls, Registered charities, season's greetings, toxic leadership

By Drache Aptowitzer LLP | 3 Minutes Read October 14, 2014

Not-for-profits should be doing some strategic thinking

Typically, because charities are subject to so much regulation and not-for-profits comparatively little, most focus from the sector tends to fall on the former. However, there are changes both recent and expected that not-for-profits should be planning for.

Article by Drache Aptowitzer LLP / Business, Not for Profit / Canada Revenue Agency, corporate laws, CRA, disclosure obligations, disclosure of financial information, donations or gifts, Drache Aptowitzer LLP, gifts or legacies of money, Registered charities, soliciting corporations

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