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A Year In Review: Key Canadian Charity And Non-profit Developments From 2025

Before we shift our focus to the outlook for 2026, it is important to reflect on key developments from the past year.

Canada Commercial

MT

McCarthy Tétrault LLP

What do private capital stakeholders expect to see in 2026? Torys' Private Equity Practice talks with industry leaders in our annual outlook on deal activity, attractive sectors, challenges ahead...

Canada Commercial

TL

Torys LLP

Waiver By Election? Not Unless You Know You Have The Right To Elect

The Court of Appeal has upheld the High Court decision in URE Energy Ltd v Notting Hill Genesis [2025] EWCA Civ 1407, confirming that a party cannot be...

Canada Commercial

GW

Gowling WLG

From Excess To Discipline To Scarcity: What Allied Gold's 27% Premium Tells Us About The Next Phase Of Gold M&A

After a decade defined first by excess and then by discipline, gold M&A is entering a more selective phase. The premium paid in the Zijin–Allied transaction offers a measured signal of how scarcity...

Canada Commercial

GW

Gowling WLG

Securities Litigation In 2025: Private And Public Enforcement Developments

Canada Commercial

TL

Torys LLP

When Is Time Really "Of The Essence"? The Supreme Court Of Canada Reconsiders Delay, Termination And Contractual Certainty

Canada Commercial

GW

Gowling WLG

Is 2026 The Year Of Canadian Infrastructure And Energy M&A?

Canada Commercial

TL

Torys LLP

Co‑investing In A Retail Age: Allocation, Economics And Alignment

Canada Commercial

TL

Torys LLP

Secondaries In 2026: Continued Growth On The Horizon

Canada Commercial

TL

Torys LLP

Canadian M&A Outlook For 2026

Canada Commercial

TL

Torys LLP

The Mining Capital Market Re-Awakening: How Issuers Should Structure Financing In 2026 Without Triggering Regulatory Landmines

Canada Commercial

OL

Origin Law

Proxy Battles And Oppression: Lessons From Skychain For Boards And Activists At Contested AGMs

Canada Commercial

F

Fasken

2026 Shareholder Activism In Canada: The Legal Framework

Canada Commercial

F

Fasken

Lochan v. Binance Holdings Limited

Canada Commercial

GW

Gowling WLG

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Webinars

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Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 23 Oct 2025 | 2:00 PM

The End of the Billable Hour? Building Cost Certainty with Procido’s Fixed Annual Fee Model

PL

Procido LLP

Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Related Country Guides

Mergers & Acquisitions

Venture Capital

Trusts

Estate Planning: When Health Practitioners Should Consider A Professional Will

When health professionals in Manitoba think about estate planning, the conversation usually revolves around a personal will, power of attorney and health care directive.

MA

MLT Aikins LLP

The Hidden Legal Risks Behind Restricted Donations: What Every Non-profit Needs To Know

Many non-profits and charities rely on donations to achieve their mission, but what happens when a donor specifies how their gift must be used? At first glance, such "restricted gifts" seem straightforward.

Canada Commercial

MT

Miller Thomson LLP

Constructive And Resulting Trusts: What They Are And Why They Matter

When most people hear the word trust, they picture a financial planning tool catered to the wealthy. However, in Canadian law, two special types of trusts are relevant among a wide array of individuals.

Canada Commercial

DS

Devry Smith Frank LLP

Selected Tax Measures In The 2025 Federal Budget - Canada

F

Fasken

Budget 2025: Building Canada's Strength

C

Cassels

Tax Reporting Rules, Tax Obligations For Regular Trusts And Bare Trusts: What Canadian Taxpayers Need To Know Now

RS

Rotfleisch & Samulovitch P.C.

Employee Ownership Trusts: A Guide To Structuring And Settlement

Canada Employment

L

Linmac

PEI Modernizes Its Trustee Act

CP

Cox & Palmer

Business Succession Planning – Putting The Pieces Together

Canada Commercial

PV

Pallett Valo LLP

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Charities & Non-Profits

A Year In Review: Key Canadian Charity And Non-profit Developments From 2025

Before we shift our focus to the outlook for 2026, it is important to reflect on key developments from the past year.

Canada Commercial

MT

McCarthy Tétrault LLP

Director Compensation For Charities In Canada

The Canada Not-for-profit Corporations Act ("CNCA")[1] sets out the basic rules for director, officer, and member remuneration in federally incorporated non-share capital corporations.

GW

Gowling WLG

Fonds orientés par les donateurs au Canada : l'ACPDP publie un nouveau guide à l'intention des donateurs, organismes de bienfaisance et conseillers

Le 27 octobre 2025, l'Association canadienne des professionnels en dons planifiés (« ACPDP ») a publié un ensemble de nouvelles ressources au sujet des fonds orientés par les donateurs (« FOD »).

Canada Commercial

MT

Miller Thomson LLP

Coram Deo Foundation v MNR (2026 BCSC): When An Interim Injunction Plus Charitable Status Is Revoked And Confront Constitutional Limits On CRA's Authority

RS

Rotfleisch & Samulovitch P.C.

Surge In Federal Lobbying Registrations Projected With Lowered Registration Threshold—effective January 19, 2026

Canada Commercial

GW

Gowling WLG

Quatre mesures touchant les organismes de bienfaisance à surveiller en 2026. Deux d'entre elles sont déjà en cours!

Canada Commercial

MT

Miller Thomson LLP

Four Charities Stories To Watch In 2026, Including Two Happening Now

Canada Commercial

MT

Miller Thomson LLP

Donor-advised Funds In Canada: CAGP Releases New Guide For Donors, Charities, And Advisors

Canada Commercial

MT

Miller Thomson LLP

Comment dissoudre volontairement une organisation à but non lucratif constituée sous le régime fédéral

Canada Commercial

MT

Miller Thomson LLP

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Corporate Governance

Proxy Battles And Oppression: Lessons From Skychain For Boards And Activists At Contested AGMs

What constitutes oppression of a dissident shareholder at a contested AGM? The British Columbia Supreme Court's ruling in Skychain Technologies offers instructive guidance for companies and activists alike.

Canada Commercial

F

Fasken

AI Washing: The New Greenwashing — How The SEC's Emerging Technologies Unit Is Rewriting The Compliance Landscape

The U.S. Securities and Exchange Commission's creation of the Cybersecurity & Emerging Technologies Unit (CETU) marks a decisive shift in how regulators approach artificial intelligence.

Canada Technology

ML

McMillan LLP

Proxy Season Guide 2026

The 2026 edition of our Securities and Corporate Finance group's Proxy Season Guide sets out legislative, regulatory and advisory developments in respect of corporate governance...

Canada Commercial

D

Dentons Canada LLP

New Bootcamp Program Addresses Critical Skills Gap For Canadian In-House Lawyers

Canada Law Performance

TC

CBA In-House Lawyers

Secondary Transactions In Private Equity: Planning, Governance And Exit Readiness

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

Hiding In The Shadows: The Perils Of Shadow AI On Your Organization

Canada Technology

BJ

Bennett Jones LLP

OHA Ten Tips For Hospital Governance Compliance

Canada Commercial

BL

Borden Ladner Gervais LLP

Cleared For Takeover? Canadian Aviation M&A

Canada Commercial

CW

Clark Wilson LLP

Bill S-241 And First Nations Gaming: Reallocating "Conduct And Manage" Authority On-reserve

Canada Commercial

GW

Gowling WLG

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Shareholders

Corporate Revival For Tax Purposes: When Is It Necessary For A Dissolved Corporation?

The dissolution of a corporation creates confusion regarding its tax filing obligations. The question often boils down to: Does a dissolved corporation need to be legally revived to file outstanding tax returns with the Canada Revenue Agency?

RS

Rotfleisch & Samulovitch P.C.

Dix Affaires À Connaître En Matière D'impôt Sur Le Revenu Au Canada En 2025

L'année écoulée a été marquée par un nombre de développements jurisprudentiels importants qui continuent à façonner l'interprétation et l'administration du régime d'imposition du Canada.

MT

McCarthy Tétrault LLP

From Excess To Discipline To Scarcity: What Allied Gold's 27% Premium Tells Us About The Next Phase Of Gold M&A

After a decade defined first by excess and then by discipline, gold M&A is entering a more selective phase. The premium paid in the Zijin–Allied transaction offers a measured signal of how scarcity...

Canada Commercial

GW

Gowling WLG

Canada Fines Cosmetics Company For Violating CEPA, Including Failing To Submit A Significant New Activity Notification

Canada Environment

BC

Bergeson & Campbell

Proxy Battles And Oppression: Lessons From Skychain For Boards And Activists At Contested AGMs

Canada Commercial

F

Fasken

2026 Shareholder Activism In Canada: The Legal Framework

Canada Commercial

F

Fasken

Activisme actionnarial au Canada en 2026: cadre juridique

Canada Commercial

FF

Fasken (French)

Governance Insights: 10 Legal Updates GCs, Boards And Investors Need To Know

Canada Commercial

DW

Davies Ward Phillips & Vineberg

Tax Court Rejects Grossing Up Shareholder Benefits With ITCs

ML

McMillan LLP

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Latest Videos

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Evolving Needs For Emerging And High Growth Companies: Series C And Later Stage (Video)

OH

Osler, Hoskin & Harcourt LLP

Sideline Conversations: Behind The Draw (Video)

GW

Gowling WLG

Episode 89: Empowering Women Through Financial Literacy And Community (Podcast)

D

Dentons Canada LLP

Your First Moves Matter: Navigating Disputes With Strategy (Video)

PB

Prowse Barrette

The Power Of Mentorship (Video)

BD

Burnet, Duckworth & Palmer LLP

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