A conversation in French | simultaneous translation subtitles into English and French subtitles available
Introduction
Aimed at practitioners in the philanthropic sector, non-profit organizations, foundations, organizational leaders, students, and researchers, this webinar aims to demystify often complex fiscal concepts.
Starting with the basics, it will give participants a better understanding of the legal and taxation frameworks that structure their activities, obligations, and room for maneuver.
The three panelists will address 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)
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)
Pour en savoir plus sur les intervenant-e-s
Élisabeth Robinot : Élisabeth is a full professor in the Marketing Department at ESG UQAM. In 2018, she co-founded the Observatoire de la philanthropie with Professor Léo Trespeuch (EGUQTR). Since June 2024, she has co-directed PhiLab alongside Adam Saifer (UBC). Her work focuses on giving practices and their new formats, as well as the transformational dynamics of partnerships between foundations and businesses. She is particularly interested in contemporary social and environmental issues, convinced that grant-making foundations have an essential role to play in the current ecological transition.
Francois Brouard : François is currently a Full Professor in the accounting group (taxation) at the Sprott School of Business, Carleton University. He is the Founding Director of the Sprott Centre for Social Enterprises (SCSE), Founder of the Professional Accounting Research Group (PARG) and Founder of the Research Group on Comedy Industry (GRIH). His research interests include social enterprises, social entrepreneurship, financial management, governance, foundations, philanthropy, nonprofits, arts sector and comedy industry, health sector, strategic intelligence, SME, accounting profession, tax, business transfer, and personal financial planning.
Natalie St-Pierre : Natalie has been working in the field of tax practices and financial governance for over twenty years. She has worked as a tax specialist in customs duties, indirect taxes, tax audit management, and the protection of taxpayers’ rights and their representatives, both for SMEs and large companies. Her career has led her to contribute to operational compliance and regulatory obligations within large organizations, including the Canadian Tax Foundation (CTF), the Tax Executives Institute (TEI), Deloitte, and Bell Canada. Since 2019, she has been leading a technology company dedicated to amplifying the impact and disbursement capacity of the government and philanthropic sectors, mobilizing innovation for the benefit of citizens.
Julie Trottier : While studying economics, Julie worked in a financial institution before becoming co-owner of two companies. She then embarked on a career in finance as a financial security advisor and mutual fund representative. It was in this context that she developed an interest in taxation, which led her to resume her studies full-time to pursue a master’s degree in taxation. She currently works at HNA, where she specializes in estate taxation. As part of her duties, she collaborated with Valérie Ménard and Natatcha Miville on research and writing a text published by the APFF on the tax obligations of non-profit organizations. She also sits on the board of directors of Philanthropie Laurentides, a community organization involved in obtaining government grants for philanthropic projects in the region and managing funds for organizations working in the area.
