MAJOR
INFORMATION SOURCES: Continued
Panel on Accountability and Governance in the Voluntary Sector (Final
Report). (1999, February). Building on Strength: Improving Governance
and Accountability in Canada's Voluntary Sector. Retrieved October
4, 2004 from http://www.vsr-trsb.net/pagvs/Book.pdf
The goal of this 144-page report is to enhance the effectiveness
and credibility of the voluntary sector in its ongoing role of strengthening
civil society. In this way, the intent is to help Canadians to continue
helping communities at home and abroad. The proposals found within
the report are far-reaching, and are directed to a variety of audiences,
including voluntary organizations, the sector as a whole, foundations,
corporations, and federal and provincial governments.
The People's Law School. (2000 Revised). Volunteers and the Law:
A guide for volunteers, organizations and boards. Retrieved November
21, 2006 from http://www.publiclegaled.bc.ca/snapfiles/Volunteers__the_Law_book.pdf
Publication states:
Volunteers play an important role in our communities. The range of
activities taken on by volunteers is endless: caring for children,
providing information and support, organizing festivals, rescuing
animals, participating in search and rescue missions. There are as
many kinds of activities as there are volunteers who take them on.
Most volunteer activities pose no legal risk - but some do. And some
volunteer activities may hold a particular level of danger for the
participants or the volunteer. Volunteers and staff of organizations
who agree to engage in these activities take on certain responsibilities.
If these responsibilities are not handled with care, the volunteer
and organization can be held accountable. This book will help volunteers,
staff and board members learn about how the law applies to volunteer
activities and the work you do.
The Philanthropist. A Journal on Canadian Tax Law and Philanthropy.
Retrieved November 5, 2004 from http://www.thephilanthropist.ca/index.html
The Philanthropist is a quarterly journal that publishes articles
and information of interest and assistance to the management and directors
of Canadian foundations and charities and their legal and financial
advisors. It also provides a forum for discussion and informed debate
of controversial issues arising in the philanthropic sector. The journal
is published by the Agora Foundation with the assistance of the Charity
and Not-for-Profit Law Section of the Ontario Bar Association, and
the Canadian Centre for Philanthropy. The Journal's website is available
in French and English.
Phillips, Jim, Chapman, Bruce, & Stevens, David (Ed.). (2001). Between
State and Market: Essays on Charities Law and Policy in Canada.
Retrieved October 4, 2004 from the John Hodgson Library website: http://www.nonprofitscan.ca/pdf/sm-1-8.pdf
Between State and Market is a 299-page book that "surveys
and critiques the existing literature on charities law as well as
the laws themselves. The authors offer policy prescriptions for the
future of an increasingly vital sector of Canadian society. After
an overview of the charitable sector in Canada, the first section
of the book contains a sociological review of altruism in different
societies, a discussion of altruism in various philosophical and religious
traditions, an economic analysis of "rational voluntarism," and an
assessment of the relationship between the charitable sector and the
welfare state. The second section contains five papers on the legal
definition of charity, both general (the jurisprudence of the Federal
Court of Appeal and a proposal for rethinking the concept of "public
benefit") and particular (the political purposes doctrine, religion
as charity, and a commentary on the recent Supreme Court decision
on the meaning of charity). The third section deals with the tax status
of charities: two papers evaluate the current tax credit system, and
one deals with the administration of charities by the Canada Customs
and Revenue Agency. The final section contains essays on charities
and commercial enterprise, on the regulation of fund-raising, and
on needed reforms in non-profit corporation law."
Public Legal Education and Information Service of New Brunswick. (2004,
July). Not-For-Profit Organizations: A Legal Guide. Retrieved
October 25, 2004 from http://www.legal-info-legale.nb.ca/showpub.asp?id=14&langid=1
The purpose of this booklet is to provide information to community
groups and organizations, which may be considering incorporating as
"Not-For-Profit", organizations. It outlines some of the reasons a
group may find it desirable to incorporate. It explains the responsibilities
and obligations that accompany the act of incorporation. It also discusses
income tax and HST.
Public Legal Education Association of Saskatchewan, Inc. (PLEA). (2002).
Non-Profit Corporations. Retrieved November 8, 2004 from http://www.plea.org/freepubs/npc/nonprofit.htm
This booklet has been prepared, published and distributed by the
Public Legal Education Association of Saskatchewan, Inc. (PLEA). The
purpose of this booklet is to provide the public with an introduction
to non-profit corporations. The booklet is available in both PDF and
HTML formats.
Public Safety and Emergency Preparedness Canada. (2002). Charities
Registration (Security Information) Act. Retrieved November 4,
2004 from http://www.psepc-sppcc.gc.ca/national_security/counter-terrorism/Charities_e.asp
This webpage is available in both French and English and provides
information about the Charities Registration (Security Information)
Act. The legislation is designed to support Canada's national
security objectives, and preserve the integrity of Canada's registered
charities system by preventing organizations that support terrorist
activities from obtaining registered charity status. The site also
provides relevant excerpts relating to the Act itself.
Index
Québec Registraire des enterprises. Creating a Non-profit Corporation
or Organization. Retrieved November 8, 2004 from http://www.req.gouv.qc.ca/demarrer/constituer_pmsbl/constituer_pers_morale_eng.htm
This government website is available in French and English. The site
provides information about how to create a non-profit organization
in Québec. The information includes forms to fill out; processing
the application; and a guide to creating a non-profit corporation
(the guide is available in French only).
Index
Revenu Québec. Calculating the net tax of charities. Retrieved
October 25, 2004 from http://www.revenu.gouv.qc.ca/eng/ministere/actualite/nf/nf2000/in-136_50/organisme.asp
The QST system, like the GST system, provides for a simplified method
for calculating the net tax of a registered charity. This article
is available in both French and English.
Revenu Québec. Charitable Donations. Retrieved October 25,
2004 from http://www.revenu.gouv.qc.ca/eng/ministere/actualite/nf/nf2000/in-136_50/charite.asp
Charities sometimes solicit public donations in their fundraising
campaigns by emphasizing the availability of a tax credit for charitable
donations that may be claimed on the income tax return. But do all
charitable donations give entitlement to a tax credit? Can all charities
issue receipts for donations? This article answers a number of questions
concerning charitable donations and entitlement to the tax credit.
This article is available in both French and English.
Revenu Québec. Disbursement Quota info. Retrieved October
25, 2004 from http://www.revenu.gouv.qc.ca/eng/formulaires/tp/tp-985_2_2-v.asp
This form is to be completed by a registered charity that wishes
to have an amount deemed to have been spent during a given taxation
year in the course of carrying on its charitable activities. The form
is available in both French and English.
Revenu Québec. Enregistrement des organismes de bienfaisance auprès
de Revenu Québec. Retrieved November 8, 2004 from http://www.formulaire.gouv.qc.ca/cgi/affiche_doc.cgi?dossier=2505&table=0&
Guide to registering a charity in Québec.(Available in French only).
Revenu Québec. Non-profit organizations. Retrieved November
9, 2004 from http://www.revenu.gouv.qc.ca/eng/entreprise/impot/osbl/index.asp
This webpage from the Government of Québec site contains general
information about non-profit organizations; exemption from income
tax and tax on capital; obligations of tax payers, agents, and employers;
and relevant documents and forms. This site is available in both French
and English.
Revenu Québec. Registered charities and recognized artistic organizations.
Retrieved October 25, 2004 from http://www.revenu.gouv.qc.ca/eng/entreprise/impot/organismes/index.asp
This webpage from the Government of Québec site contains general
information about charities; income of a registered charity; tax benefits;
obligations; list of registered charities; and relevant documents
and forms. This site is available in both French and English.
