Social Enterprise in Ontario – New Kid on the Block?

Tuesday, February 24th, 2015

Two interesting developments occurred recently that impact the not-for-profit legal sector in Ontario. Although neither results in immediate alterations to the law, they signal possible changes which may be relevant to donors involved in long term, strategic giving. The first of these developments is the Ontario government’s recently released report on ...

Gifts from RRIFs in Life

Tuesday, September 2nd, 2014

I get a steady flow of inquiries about donating funds from registered retirement income funds or RRIFs. The value of RRIFs has grown through careful saving and market gains, and occasionally these funds represent surplus wealth. Some RRIF holders resent the requirement to take steadily increasing annual withdrawals ...

A different kind of trust, a different set of rules

Monday, July 28th, 2014

In 21 x 3, I wrote about three, sometimes tricky, trust rules:  the 21-year deemed dispositon rule; the rule against accumulations; and, the rule against perpetuities.  Following the post, I realized I had not been specific enough when a reader - esteemed charitable foundation advisor and former colleague, David Windeyer - ...