MAJOR
INFORMATION SOURCES: Continued
Drache, Arthur B.C. with Hunter, Laird W. (1999, December). A Canadian
Charity Tribunal: A Proposal for Implementation. International Journal
of Not-for-Profit Law 2(2). Retrieved November 5, 2004 from http://www.icnl.org/journal/vol2iss2/canada.PDF
This paper is an attempt to focus the ongoing debate in Canada about
the federal regulation of charities. More precisely, the paper examines
the desirability of having an independent federal body assume some
of the key roles which Revenue Canada currently plays in the charity
field, as well as offering ideas about that body's structure and operations.
The paper postulates the creation of an independent body having as
its primary role the right to determine which organizations will be
registered as charities for Income Tax Act purposes only.
As a concomitant, that body would decide which organizations lose
their registered status for failing to continue to meet the statutory
and administrative requirements of the tax system.
Index
Embulideniya, Don, & Lasby, David. (2003). Accountability - how do
Canadian charities perform? Canadian Centre for Philanthropy Research
Bulletin 10(2). [Electronic version]. Retrieved October 4, 2004
from http://www.ccp.ca/files/researchbulletins/rb1002.pdf
This article focuses on the suggestion that there is considerable
public interest in the practices and performance of Canada's nonprofit
and voluntary organizations, particularly registered charities. Since
T3010 information is available on the CCRA's website, the authors
write about the importance for organizations to understand how the
financial information contained in their returns might be used by
the media and the public to evaluate their performance.
Index
Ginsler and Associates Inc. (2000). The donor's guide to Canadian
charities. Retrieved October 6, 2004 from http://www.ginsler.com/documents/The_Donors_Guide.pdf
This 35-page book is designed to help the potential donor make good
decisions about where to put their charitable dollars. It provides
some background about charities in general, to help the reader understand
what charities are all about. It describes the kinds of things one
should know about a charity before making a donation.
Government of Alberta. Charitable Fund-raising Act. Retrieved
November 8, 2004 from http://www.qp.gov.ab.ca/documents/acts/C09.CFM
Government of Alberta. Charitable Fund-raising Regulations.
Retrieved November 8, 2004 from http://www.qp.gov.ab.ca/documents/regs/2000_108.cfm
Government of Alberta. Societies Act and Regulations. Retrieved
November 8, 2004 from http://www.qp.gov.ab.ca/documents/acts/S14.CFM
Government of British Columbia. Changes to the Society Act.
Retrieved November 8, 2004 from http://www.fin.gov.bc.ca/registries/corppg/socchg.htm
Significant amendments to the Society Act were brought into
force on November 1, 2004. This webpage allows you to Review the Society
Amendment Act, 2004 and sections 42 to 44 of the Finance
Statutes Amendment Act, 2004 to ensure you understand and comply
with the changes.
Government of British Columbia. Society Act. Retrieved November
8, 2004 from http://www.qp.gov.bc.ca/statreg/stat/S/96433_01.htm
Note: In October 2004, Attorney General Geoff Plant introduced Bill
63, The Charitable Purposes Preservation Act in the B.C.
Legislative Assembly. The Act is intended to ensure a balance between
the interests of donors and charities, and the interests of those
to whom a charitable organization is indebted or liable.
Government of Canada. Income Tax Act. Retrieved November 15,
2004 from http://laws.justice.gc.ca/en/I-3.3/index.html
Government of Manitoba. The Charities Endorsement Act. Retrieved
October 21, 2004 from http://web2.gov.mb.ca/laws/statutes/ccsm/c060e.php
The Act came into force in 1956 and was last amended in 1996 to address
the City of Winnipeg, Civic Charities Board which was done away with
at that time. It regulates the granting of authorization to solicit
funds or sell items province-wide for a charitable purpose by charitable
organizations or by other agencies. In the granting of the authorization,
the use of promotional agencies, the period and the type of solicitations
are also regulated.
Government of Manitoba. Corporations Act. Retrieved November
8, 2004 from http://web2.gov.mb.ca/laws/statutes/ccsm/c225e.php
Government of New Brunswick. Corporations Act. Retrieved October
25, 2004 from http://www.gnb.ca/acts/acts/c-13.htm
The incorporation of a not-for-profit company can be done under the
Corporations Act of New Brunswick. The complete Act is available
here. The Act is available in both French and English.
Government of Newfoundland and Labrador. Corporations Act.
Retrieved November 8, 2004 from http://www.gov.nl.ca/hoa/statutes/c36.htm
Government of the Northwest Territories. Societies Act. Retrieved
October 25, 2004 from http://www.justice.gov.nt.ca/pdf/ACTS/Societies.pdf
This electronic version of the office consolidation was prepared
by Legislation Division, Department of Justice.
Government of Nova Scotia. (amended 1993). Societies Act.
Retrieved October 25, 2004 from http://www.gov.ns.ca/legi/legc/statutes/societie.htm
This electronic version of An Act to Provide for the Incorporation
of Non-profit Societies, or the Societies Act is provided
by the Office of the Legislative Counsel.
Government of Nunavut. Societies Act. Retrieved November
21, 2006 from http://action.attavik.ca/home/justice-gn/attach-en_conlaw_prediv/Type1841.pdf
Government of Ontario. Charitable Gifts Act. Retrieved November
9, 2004 from http://www.e-laws.gov.on.ca/DBLaws/Archives/20040101/Statutes/English/90c08_e.htm
Government of Ontario. Charities Accounting Act, R.S.O. 1990, c.
C.10. Retrieved November 9, 2004 from http://www.e-laws.gov.on.ca/DBLaws/Archives/20040101/Statutes/English/90c10_e.htm
Government of Ontario. Charitable Institutions Act - R.R.O. 1990,
Reg. 69. Retrieved November 9, 2004 from http://www.e-laws.gov.on.ca/DBLaws/Archives/20040101/Statutes/English/90c09_e.htm
Government of Ontario. Corporations Act, R.S.O. 1990, c. C.38.
Retrieved November 9, 2004 from http://www.e-laws.gov.on.ca/DBLaws/Archives/20040101/Statutes/English/90c38_e.htm
Note: Portions of the Corporations Tax Act and the Corporations
Information Act also apply charities and non-for-profits in Ontario.
Government of Prince Edward Island. Charities Act. Retrieved
November 16, 2004 from http://www.gov.pe.ca/law/statutes/pdf/c-04.pdf
Government of Prince Edward Island. Companies Act. Retrieved
November 8, 2004 from http://www.gov.pe.ca/law/statutes/pdf/c-14.pdf
This document, prepared by the Legislative Counsel Office, is a consolidation
of this statute current to November 1, 2003. It is intended for information
and reference purposes only.
Government of Québec. An Act respecting the legal publicity of
sole proprietorships, partnerships and legal persons R.S.Q., chapter
P-45. Retrieved November 8, 2004 from http://www2.publicationsduquebec.gouv.qc.ca/dynamicSearch/telecharge.php?type=2&file=/P_45/P45_A.html
Government of Saskatchewan. The Charitable Fund-raising Businesses
Act. Retrieved November 8, 2004 from http://www.qp.gov.sk.ca/documents/english/Statutes/Statutes/c6-2.pdf
Government of Saskatchewan. The Charitable Fund-raising Businesses
Regulations. Retrieved November 8, 2004 from http://www.qp.gov.sk.ca/documents/english/Regulations/Regulations/c6-2r1.pdf
Government of Yukon. Societies Act. Retrieved October 25,
2004 from http://www.gov.yk.ca/legislation/acts/societies.pdf
This PDF document provides the complete Societies Act of
the Yukon Territory in both English and French.
Greenberg, Liane, Hall, Michael, & McKeown, Larry. (2000). Talking
about charities: Canadians' opinions on charities and issues affecting
charities. Retrieved October 19, 2004 from the Muttart Foundation
Website: http://www.muttart.org/download/talkingaboutcharities.pdf
The Muttart Foundation, a private foundation based in Edmonton, Alberta,
commissioned the Canadian Centre for Philanthropy to conduct an omnibus
survey on public opinion about charities and issues related to charities.
Between May and July 2000, a total of 3,863 Canadians completed a
telephone survey. The survey focused on seven areas: the perceived
importance of charities; advocacy; funding; business activities by
charities; fundraising practices; trust in charities; and accountability.
This 85 page paper presents the results of the survey in PDF format.
