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Charities Legislation & Commentary, 2026 Edition + E-Book
This unique charity law publication provides a useful reference for anyone researching key federal and Ontario statutes governing charitable organizations. This edition compiles, describes or otherwise takes account of approximately 145 statutes and 75 regulations.
Langue de publication: English
Publié: 15 décembre 2025
Éditeur: LexisNexis Canada
In Canada, there is no single statute that sets out all of the legislative requirements applicable to charities. Rather, the relevant statutory provisions are found in multiple federal and provincial statutes. In addition, extensive legislative changes each year make it increasingly difficult to cope with the law. Having a concise guide to the law governing charities is a must.
Selected and prepared by charity law experts, Terrance Carter, Maria Elena Hoffstein and Professor Adam Parachin, Charities Legislation & Commentary, 2026 Edition provides a useful reference for anyone researching key federal and Ontario statutes governing registered charities in Canada. This edition compiles, describes or otherwise takes account of, approximately 145 statutes and 75 regulations.
Highlights of the 2026 Edition
- Discussion of recent and upcoming amendments to the Income Tax Act, including the recent cancellation of the proposed increase to the capital gains inclusion rate
- Review of recent border control initiatives and new and proposed changes to Canada’s anti-money laundering regime contained in omnibus Bill C-2, Strong Borders Act, such as proposed restrictions to cash donations, with consideration to their implications for charities operating internationally
- New commentary on trust reporting concerning filing exemptions for the T3, Trust Income Tax and Information Return
- Updated guidance on forced and child labour in supply chains
Who Should Buy
- Charity law practitioners who need to advise charities, their directors and officers on myriad compliance matters
- Lawyers who are retained to set up not-for-profit corporations
- Accountants who must stay abreast of recent and anticipated changes to income tax legislation pertaining to registered charities
- Executives and officers of charitable organizations who want to understand the complex statutory regime governing registered charities and their statutory duties and liabilities
Commentary
Federal Legislation:
Anti-Terrorism Act
Canada Business Corporations Act
Canada Not-For-Profit Corporations Act & Regulations
Canada-United States Tax Convention Act, 1984
Charities Registration (Security Information) Act
Civil Marriage Act
Competition Act
Conflict of Interest Act
Constitution Act, 1867
Corruption of Foreign Public Officials Act
Criminal Code
Cultural Property Export and Import Act & Regulations
Income Tax Act & Regulations
Lobbying Act
Proceeds of Crime (Money Laundering) and Terrorist Financing Act
Tax Court of Canada Act
Ontario Statutes:
Accumulations Act
Assessment Act & Regulation
Charities Accounting Act & Regulation
City of Toronto Act, 2006 & Regulation
Corporations Act & Regulation
Corporations Tax Act & Regulation
Donation of Food Act, 1994
Education Act & Regulation
Election Finances Act
Employer Health Tax Act & Regulation
Employment Standards Act, 2000
Estates Act
Forfeited Corporate Property Act, 2015
Hospitals and Charitable Institutions Inquiries Act
Human Rights Code
Income Tax Act
Land Transfer Tax Act & Regulations
Lobbyists Registration Act, 1998
Ministry of Community and Social Services Act & Regulation
Municipal Act, 2001 & Regulation
Not-for-Profit Corporations Act, 2010 & Regulations
Perpetuities Act
Provincial Land Tax Act, 2006
Public Guardian and Trustee Act
Religious Organizations' Lands Act
Retail Sales Tax Act & Regulations
Rules of Civil Procedure (Rules. 74, 75.1, and 75.2)
Substitute Decisions Act, 1992
Taxation Act, 2007
Trustee Act
University Foundations Act, 1992
