Charities and Non-Profits

Charitable and not-for-profit organizations and corporate foundations risk losing their tax-exempt status if they do not adhere to demanding regulations and governance requirements. Canada Revenue Agency obligations and multiple levels of provincial and federal oversight demand coordinated precision and experience. We understand what’s at stake. With distinguished expertise, our national, top-ranked team of advisors provides sector-specific, full-service guidance, from establishment to execution.

Your full-service counsel

With deep experience advising local, national and some of the world’s largest international foundations, our lawyers are established leaders in this field.

• Tailored, practical advice for all actors in the space. We guide charities, foundations, not-for-profits and other tax-exempt entities (along with their officers, directors, members, and trustees) through incorporation, amalgamations and mergers, governance, funding, charitable registration, and matters unique to their operations.
• Experienced in advising domestic and international institutions. We provide Canadian and foreign-registered entities (including major institutions with philanthropic arms) with comprehensive, practical counsel on complex structural, operational and compliance issues. Our advice spans risk management and tax strategies that maximize operational efficiency, long-term sustainability and resourceful planning.
• Representing all types of charitable and not-for-profit organizations. Clients turn to our team to remain compliant, organized, and effective in advancing their mandates. We represent a broad range of organizations, including charities, professional and industry associations, foundations, service clubs, sanctioning bodies, and other special interest groups affecting areas such as healthcare, social services, religion, education, athletics and social justice.
• Fully integrated end-to-end legal offering. Clients receive the full range of our firm's expertise across all areas central to sector participants. Our services span corporate and commercial law, real estate, labour and employment, health law, private wealth, trusts, wills and estates, private equity, gaming, technology, privacy, tax, insurance, intellectual property, and all forms of dispute resolution.

Industry leaders

McCarthy Tétrault is the only Canadian law firm with lawyers ranked Band 1 in both Tax and Charities/Non-profits by Chambers and Partners. With the largest tax law team in Canada, our nationally integrated platform ensures clients benefit from seamless collaboration across practice areas and regions. Our team is also actively engaged in government relations and contributes to shaping how governance, tax and regulatory frameworks are interpreted and applied in practice. Clients in the charitable and not-for-profit sector receive access to unparalleled bench strength on tax-exempt structuring, compliance, and audits, as well as streamlined service on complex cross-border issues.

Through practical insights and sector engagement, we help organizations anticipate emerging challenges and respond with clarity and confidence. Clients know they can rely on our expertise and responsiveness to receive the support they need to navigate regulations, tax controversies, audits and corporate governance matters, so they can focus on delivering lasting impact.

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Tax Perspectives: Review of 2024 and 2025 Outlook

This article provides an overview of the important Canadian legislative and judicial tax developments of 2024, and looks ahead to potential significant Canadian tax changes in 2025

Download a copy