*PRE-ORDER, APPROX 4-6 BUSINESS DAYS* Charities Legislation & Commentary 2026 Edition by Terrance S. Carter 9780433538820 *83c [ZZ]

Paperback, Lexis

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