Introduction
Following our webinar on taxation of organizations held on February 19, 2026, we invite you to take a look at this infographic, which summarizes the key findings. Starting with the basics, the webinar aimed to provide an understanding of the legal and tax frameworks that shape organizations’ activities, obligations, and scope for action.
The three panelists addressed the following topics, among others:
- The legal and taxation fundamentals of the philanthropic sector in Quebec, clarifying the distinctions between non-profit and charitable organizations, the logic behind them, and their concrete tax implications. The respective roles of the Canada Revenue Agency and Revenu Québec will also be discussed, as well as the effects of these frameworks on governance and organizational practices.
- The disbursement quota, a central but often misunderstood rule. Without getting into technicalities, this section will explain the rationale, general principles, and concrete effects on the strategies and practices of foundations.
- An overview of the concrete tax obligations of organizations, drawing on the expertise of a tax specialist working for a community foundation.
List of speakers
Introduction
Elisabeth Robinot (Co-director PhiLab, UQAM)
Moderator
Diane Alalouf-Hall (Transfer and Training Manager at PhiLab, UQAM)
Panelists
- François Brouard (PhiLab Researcher and Full Professor at the Sprott School of Business – Carleton University)
- Natalie St-Pierre (Humanist tax specialist and governance strategist)
- Julie Trottier (Tax specialist at HNA Law Firm and administrator at the Fondation Philanthropie Laurentides)
