Charity Law Insights - August 2006    Introduction    Anonymous Gifts May Get Tax Relief    Les formalités d’enregistrement au Québec    The Employer Health Tax and Charities    To be (corporate) or not to be (corporate)?    Charities at the Appeals Level Introduction - Adam Aptowitzer In this issue of Charity Law Insights we are proud to present our first article by Arthur Drache C.M. Q.C., our first article in French by Sebastien Desmarais, and our first article by Victor Au. Biographies on all the authors are available at www.drache.com. As usual, your questions and comments are welcome. Yours Truly, Adam More... Anonymous Gifts May Get Tax Relief - Arthur Drache There is a tradition which goes at least as far back as Maimonides that a gift made anonymously is preferable to one given where the benefactor is known. In times where charity was often on a person to person basis, the anonymous gift was preferable because there would be no embarrassment to the recipient of charity. Of course, in Maimonides' time, the issue of getting tax relief for a charitable gift was not an issue. More... Les formalités d’enregistrement au Québec - Sebastien Desmarais Dans la région d’Ottawa-Gatineau, il n’est pas anormal pour un organisme de bienfaisance d’opérer sur les deux rives de la rivière des Outaouais. Cette implication interprovinciale requiert aussi une conformité aux différentes lois et exigences provinciales. Au Québec, l’organisme de bienfaisance doit composer avec les exigences établies par Revenu Québec. Ces formalités d’enregistrement et ces exigences après l’enregistrement sont l’objet du présent article? More... The Employer Health Tax and Charities - Adam Aptowitzer It should not astonish any reader that the imposition of the Employer Health Tax (the “EHT”) in Ontario is fraught with complexities. However, it may come as somewhat of a surprise that the Ontario Ministry of Finance has taken a liberal position in applying the EHT to registered charities – more surprising is that this position has seemingly no basis in law. More... To be (corporate) or not to be (corporate)? - Victor Au Many are unaware that their church, synagogue, or other favourite registered charity is a non-share corporation. For most donors, there is almost no distinction between a charity that is a non-share corporation, a trust or an unincorporated association because in most circumstances the two key factors for deciding on which charity to donate to is its: (1) charitable activities and ability to fulfill them and (2) ability to issue tax-deductible receipts. More... Charities at the Appeals Level - Adam Aptowitzer This article continues our series on a charity’s dispute with the Canada Revenue Agency (“CRA”). In our last article we dealt with the first formal stage of a dispute, the audit process, culminating when the charity receives a notice of assessment or reassessment for a fine or penalty or an administrative fairness letter (an “AFL”) notifying the charity of the Minister’s intention to revoke, annul or suspend the charity’s registration. In either case the next stage is the “appeals stage”. More... You are receiving this e-mail because you have subscribed to one of our Drache LLP newsletters. You have complete control to review, update your newsletter options or unsubscribe at your discretion. If this email was forwarded to you, we invite you to subscribe to this newsletter or others that appeal to you. Your subscription information is private, please feel free to review our privacy policy. © Drache LLP Barristers & Solicitors, 222 Somerset St. W., 2nd Floor, Ottawa, Ontario K2P 2G3 Phone: (613) 233-2675 Facsimile: (613) 233-6752 Email: crotenberg@drache.com