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Understanding Charity and Non-Profit Law

Program Description

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This six-hour online course is for legal professionals, advisors, and non-profit managers who work with charities and non-profit organizations across Canada, or plan to do so. It will be of particular value to lawyers or CPAs who encounter charity or non-profit tax issues in their practice but lack specialized training in this area, as well as professionals seeking a clearer understanding of the legal framework governing the voluntary sector.

Participants will gain a practical overview of the tax and corporate law applicable to registered charities and non-profit organizations, including federal and provincial incorporation, charitable registration, and compliance obligations. The course will examine issues such as charitable purposes, receipting, governance, and the distinction between charitable and non-profit status, along with rules about revenues, fundraising, and related business activities.

The course will also introduce participants to the administration and enforcement side of charity and non-profit law, including audits, sanctions, revocation, and appeal mechanisms. Throughout the sessions, attention will be given to policy considerations underpinning the regulation of the sector, including transparency, equity, and administrative challenges. By the end of the course, participants will be better equipped to identify key legal risks, advise clients on compliance and governance, and know when specialized advice is required.

The course is offered over two afternoons and will be eligible for CPD accreditation.

Meet Your Instructor

samuel singer

Samuel Singer is an Associate Professor at the Faculty of Law at the University of Ottawa.

Professor Singer has published tax research on topics including the principal residence exemption, the modernization of non-profit law in Canada, tax remission orders, evidentiary privilege for tax professionals, directors’ liability in tax law, critical tax theory, the tax treatment of trans medical expenses, and charity law reform.

Before academia, Professor Singer worked as the Legal Information Coordinator at the Centre for Community Organizations in Montreal. He articled with the National Judicial Institute, clerked at the Tax Court of Canada, and practiced as a tax lawyer with Stikeman Elliott LLP in Montreal. Professor Singer went on to establish his own law practice, working in tax law, charity and non-profit law, and on trans legal issues. He is a member of both the Québec and Ontario Bars.

Accreditation

This course is accredited by the Law Society of Ontario and contains 1 hour of Equity, Diversity, and Inclusion (EDI) professionalism content, 1 additional hour of professionalism content, and 4 hours of substantive content.

Future Offerings

Participants who complete this course may wish to enroll in additional advanced offerings focusing on tax administration and litigation, HST and the voluntary sector, or other specialized tax topics.