Adam Parachin

Adam Parachin

Adam Parachin joined the Faculty of Law in 2004. After graduating from Osgoode Hall Law School, he was an associate in the estate planning department of Fasken Martineau LLP. He completed his graduate studies at the University of Toronto where his graduate thesis examined the legal definition of charity. His research interests relate to the private law and income tax treatment of wealth succession through wills, trusts and inter vivos gifts. He is especially interested in the way the law treats voluntary wealth transfers in support of philanthropic and charitable works. His recent publications include articles on the meaning of charitable “gift” under income tax law and the use of tax expenditure analysis by courts in cases dealing with the legal meaning of charity. His current research relates to the extent which human rights jurisprudence should inform “public benefit” analysis in charity law.

Email: aparachi@uwo.ca
Phone: 519 661-2111, ext. 81445
Office: LB 115

Refereed Publications

Adam Parachin, “Legal Restrictions on Advocacy by Charities: Sound Regulation or Artificial Constraint?” in N. Mulé and G. DeSantis, eds., The Shifting Terrain: Public Policy Advocacy in Canada, (Montreal, McGill University Press, 2014).

Adam Parachin, “Reflections on the First-Time Donor Credit – The Link Between Donation Incentives and the Regulation of Legal Charity”, Canadian Tax Journal (2013) 61:4, 1.

Adam Parachin, “The Role of Fiscal Considerations in the Judicial Interpretation of Charity”, in M. Harding and M. Stewart, eds., Not-for-Profit Law: Theoretical and Comparative Perspectives (New York, Cambridge University Press, 2014).

Adam Parachin, “Public Benefit, Discrimination and the Definition of Charity”, in K. Barker and D. Jensen, eds., Private Law: Key Encounters with Public Law (New York, Cambridge University Press, 2014).

Adam Parachin, “Funding Charities Through Tax Law: When Should a Donation Qualify for Donation Incentives?” (2012) Canadian Journal of Nonprofit and Social Economy Research, Vol. 3 No. 1, 57.

A. Parachin, “Reforming the Meaning of ‘Charitable Gift’: The Case for an Alternative to Split Receipting” (2009) 57:5 Canadian Tax Journal 787-838.

→ Awarded the Douglas J. Sherbaniuk Distinguished Writing Award.

A. Parachin, “Trusts and Accumulations of Income” (2009) 29:1 Estates, Trusts and Pensions Journal 41-104.

A. Parachin, “Legal Privilege As a Defining Characteristic of Charity”, (2009) 48:1 Canadian Business Law Journal 36-75.

A. Parachin, “Charitable Trusts and Accumulations of Income” (2009) 28:4 Estates, Trusts and Pensions Journal 381-386.

A. Parachin, “Charities and the Rule Against Perpetuities” (2008) 21:3 The Philanthropist 256-289. Reprinted in (2009) 12:1 The Charity Law & Practice Review 1.

A. Parachin, “Split-Receipting and Inter-Charity Gifts” (2008) 27:2 Trusts, Estates and Pensions Journal 197-232.

A. Parachin, “Distinguishing Charity and Politics: The Judicial Thinking Behind the Doctrine of Political Purposes” (2008) 45:4 Alberta Law Review 871-900.

A. Parachin, “Compromising on the Compromise: The Supreme Court and S. 24(2) of the Charter” (March 2000) 10 Windsor Review of Legal and Social Issues, 7-75.

            → awarded the J.S.D. Tory Research and Writing Award and the Stephen George Leggett Q.C. Prize.

Commissioned Research

A. Parachin, “The Charitable Contributions Deduction: A Tax Debate or a Question of Charity versus Government?”, Commissioned by the Urban Institute Center on Nonprofits and Philanthropy, April 15, 2013: http://www.urban.org/taxandcharities/Charity-and-Government-Event.cfm.

Research Reports

A. Parachin, Report on the Charity Law Requirement for Public Benefit (July 2013)

  • Report prepared for, and at the request of, the Charities Directorate of the Canada Revenue Agency
  • Purpose of report was to assist in development of a new CRA policy statement on the meaning of public benefit

A. Parachin, Report on Charity Law for Asia Foundation (September 2013)

  • Report prepared for, and at the request of, the Asia Foundation
  • Purpose of report was to assist delegates from the People’s Republic of China with the development of a charity law regime in China.  

A. Parachin, Reforming Donation Incentives, Report to House of Commons’ Standing Committee on Finance (January 2012).

A. Parachin and R. Graham, Final Report to Law Foundation of Ontario, Courts Disability and Accessibility Education Project, May 2010.

Papers Presented at Scholarly Conferences Based on Peer Reviewed Paper Proposals

Adam Parachin, “The Charitable Contributions Deduction: A Tax Debate or a Question of Charity versus Government?”, Urban Institute Center on Nonprofits and Philanthropy, Washington D.C., April 15, 2013.

Adam Parachin, “The Qualities of a ‘Good’ Donation Incentive”, Association for Research on Nonprofit Organizations and Voluntary Action (“ARNOVA”) Annual Conference, Indianapolis (November 16, 2012).

Adam Parachin, “Common Misconceptions of the Common Law of Charity”, Defining, Taxing and Regulating Not-for-Profits in the 21st Century Conference, Melbourne, Australia, 19-20 July 2012.

Adam Parachin, “Funding the Charitable Sector in Times of Economic Volatility”, Association for Research on Nonprofit Organizations and Voluntary Action (“ARNOVA”) Annual Conference, Toronto (November 2011).

A. Parachin, “The Definition of Charity and Public Law Equality Norms”, Private and Public Law – Intersections in Law and Method, Conference hosted by T.C. Beirne School of Law (July 2011).

A. Parachin, “Human Rights and the Legal Meaning of Charity”, Association for Nonprofit and Social Economy Research (ANSER), Congress of the Humanities and Social Sciences, Annual Conference, Fredericton, New Brunswick (June 2011).

A. Parachin, “Human Rights and the Legal Meaning of Charity”, Association for Research on Nonprofit Organizations and Voluntary Action (“ARNOVA”) Annual Conference, Washington D.C. (November 2010).

A. Parachin, “Tax Expenditure Theory and the Definition of Charity”, Tax Expenditures and Public Policy in Comparative Perspective, Conference Hosted by Osgoode Hall Law School, Toronto, Ontario (September 11-12, 2009).

A. Parachin, “What is a Charitable ‘Gift’?”, Association for Research on Nonprofit Organizations and Voluntary Action (“ARNOVA”) Annual Conference, Cleveland (November 2009).

A. Parachin, “Public Law and Public Benefit in Charity Law”, Association for Nonprofit and Social Economy Research (ANSER), Congress of the Humanities and Social Sciences, Annual Conference, Montreal (June 2010).

A. Parachin, “What is a Charitable Gift?”, Association for Nonprofit and Social Economy Research (ANSER), Congress of the Humanities and Social Sciences, Annual Conference, Ottawa, Ontario (May 2009).

A. Parachin, “The Supreme Court and the Charitability of Amateur Sport”, Association for Nonprofit and Social Economy Research (ANSER), Congress of the Humanities and Social Sciences, Annual Conference, Vancouver (June 2008).

A. Parachin, “Legal Privilege As a Defining Characteristic of Charity”, 38th Annual Workshop on Commercial and Consumer Law (Winnipeg: October 3-4, 2008).

A. Parachin, “Fiscal Dimension to Legal Charity”, Association for Research on Nonprofit Organizations and Voluntary Action (“ARNOVA”) Annual Conference, Philadelphia, PA (November 2008).

A. Parachin, “Charitable Trusts”, South Eastern Association of Law Schools (“SEALS”), Amelia Island, Florida, July 2007.

Internal Faculty Seminars

Presenter, “Abusive Charitable Donation Schemes”, October 2012.

Presenter, “Reforming Tax Treatment of Charitable Donations”, February 2012.

Presenter, “Discriminatory Charitable Trusts”, September 2011.

Presenter, “Fiscal Consequences and Charitable Status”, March 2009.

Book Reviews

Adam Parachin, “Book Review – The Law and Practice Relating to Charities, 4th ed.” (2012) U.B.C. Law Review, Vol. 45, No. 1, 241.

Unpublished Invited Scholarly Presentations

Speaker, “Developments in the Tax Treatment of Gifts-in-Kind”, Noncash Charitable Contributions: Issues of Enforcement, Sponsored by Urban Institute and the National Center on Philanthropy at New York University School of Law, September 27, 2012.

Speaker, Strengthening Charity Finance in Canada, C.D. Howe Institute, March 8, 2011.

Commentator, The Worlds of the Trust, McGill Law School, Sept 23-25, 2010.

Commentator, “Governing Civil Society: NGO Accountability, Legitimacy and Influence”, Brooklyn Law School, Oct. 22, 2010.

Papers Presented at Professional Conferences

Adam Parachin, “Are Charitable Trusts Public?”, 2012 National Charity Law Symposium, Sponsored by Canadian Bar Association and Ontario Bar Association, Toronto, ON, May 4, 2012.

A. Parachin, “Discriminatory Charitable Trusts”, 2011 National Charity Law Symposium, Conference hosted by Canadian Bar Association (May 2011).

A. Parachin, “What is a Charitable Gift?”, 2009 National Charity Law Symposium, Toronto, Ontario (May 2009).

A. Parachin, “Why the U.S. Should Not Adopt a ‘Disbursement Quota’ for Charities” (May 9, 2008), American Bar Association, Section of Taxation, Washington, D.C.

A. Parachin, “Charities and the Rule Against Perpetuities and Accumulations”, Canadian Bar Association, 2007 Charity Law Symposium (Toronto: 2007).

A. Parachin, “Charity, Politics and Public Benefit”, Canadian Bar Association, Fourth National Symposium on Charity Law (Toronto: 2006).

Professional Periodicals

Adam Parachin, “Charity and the Bosma Family Trust”, May 30, 2013, All About Estates.

Adam Parachin, “English Adoption Decision Raises Equality Law Issues”, March 1, 2013, The Lawyers Weekly.

Adam Parachin, “Setback in Battle Against Donation Scams”, October 24, 2012 Charity Law Bulletin No. 291.

Adam Parachin, “Possible Unintended Consequences of Enhanced Donation Incentives” July / August 2012, Charity Law Update.

Adam Parachin, “Trusts for Purposes versus Trust for Persons – Time for a Rethink”, September 2012, Charity Talk, Canadian Bar Association, National Charities and Not-for-Profit Law Section Newsletter.

Adam Parachin, “Till Death Do Us Part: Difficult Questions Arise When Joint Tenants Kill”, April 6, 2012, The Lawyers Weekly.

Adam Parachin, “Standing Committee on Finance Commits to Studying Donation Incentives”, February 2012, Charity Talk, Canadian Bar Association, National Charities and Not-for-Profit Law Section Newsletter.       

Adam Parachin, “Submission to Finance Committee on Charitable Donation Incentives”, Charity Law Update, January 2012.

Adam Parachin, “The Perilous Presumption of Undue Influence”, December 2, 2011, The Lawyers Weekly.

A. Parachin, “Presuming Undue Influence in Estate Litigation”, December 2, 2011, The Lawyers Weekly.

A. Parachin, “Testator’s Discriminatory Trust Conditions” April 8, 2011 The Lawyers Weekly.

A. Parachin, “Disbursement Quota Overhaul”, April 9, 2010, The Lawyers Weekly.

A. Parachin, “Unravelling the Definition of Charity”, March 6, 2009, The Lawyers Weekly.

A. Parachin, “The Trouble With The Doctrine of Political Purposes”, Canadian Fundraiser, September 30, 2006.

Unpublished Presentations at Professional Conferences/Meetings

A. Parachin, “Charities and Not-For-Profit Organizations: A Potpourri of Recent Tax Issues”, Canadian Tax Foundation, December 10, 2012.

A. Parachin, “Why the U.S. Should Not Adopt a ‘Disbursement Quota’ for Charities” (May 9, 2008), American Bar Association, Section of Taxation, Washington, D.C.

A. Parachin, “Split-Receipting and Inter-Charity Gifts” (November 20, 2007) Ontario Bar Association, Charity and Not-for-Profit Law Lecture Series.

A. Parachin, “Understanding Charitable Trusts” (August 2, 2007) South Eastern Association of Law Schools Annual Conference.

Edited Collections with Commentary

Consulting Editor/Author with T. Carter and E. Hoffstein, Charities Legislation & Commentary, 2014 Ed. (LexisNexis, Markham, Ontario, 2013).

Consulting Editor/Author with T. Carter and E. Hoffstein, Charities Legislation & Commentary, 2013 Ed. (LexisNexis, Markham, Ontario, 2012).

Consulting Editor/Author with T. Carter and E. Hoffstein, Charities Legislation & Commentary 2012 (LexisNexis, Markham, Ontario, 2011).

Consulting Editor/Author with T. Carter and E. Hoffstein, Charities Legislation & Commentary 2011 (LexisNexis, Markham, Ontario, 2010).

Consulting Editor/Author with T. Carter and E. Hoffstein, Charities Legislation & Commentary 2010 (LexisNexis, Markham, Ontario, 2009).

Consulting Editor/Author with T. Carter and E. Hoffstein, Charities Legislation & Commentary 2009 (LexisNexis, Markham, Ontario, 2008).

Consulting Editor/Author with T. Carter and E. Hoffstein, Charities Legislation & Commentary 2008 (LexisNexis, Markham, Ontario, 2007).

Consulting Editor/Author with T. Carter and E. Hoffstein, Charities Legislation & Commentary 2007 (LexisNexis, Markham, Ontario, 2006).

Consulting Editor/Author with T. Carter and E. Hoffstein, Charities Legislation & Commentary 2nd ed. (LexisNexis, Markham, Ontario, 2005).

Consulting Editor/Author with T. Carter and E. Hoffstein, Charities Legislation & Commentary (LexisNexis, Markham, Ontario, 2003).

Invited Guest Lectures

“Funding the Arts Through Tax Concessions” (September 25, 2013).  Lecture delivered as part of Arts Management Program at SUNY at University of Buffalo.

“Income Tax Recognition of Charitable Donations” (August 19, 2013).  Lecture delivered as part of Carleton University’s Masters of Philanthropy and Nonprofit Leadership.

“Charitable Trusts” (December 3, 2007).  Lecture delivered to Osgoode LL.M. students.

“Cost of Credit Disclosure Law” (March 2003 / November 2003).  Lecture delivered in LL.B. Commercial Law class at Osgoode Hall Law School.

Miscellaneous Writing and Presentations

Presenter, “Permissible Business Activities for Charitable Foundations”, (February 10, 2004), Hospitals and Foundations Seminar Series, The Estates of Sunnybrook Foundation, Toronto, Ontario.

Presenter, “Charitable Remainder Trusts”, Canadian Association of Gift Planners (March 2002).

Co-author with Elena Hoffstein and Lee-Anne Armstrong, "Alter Ego Trusts and Joint Partner Trusts: Tips & Traps" in Fifth Annual Estates and Trusts Forum (Toronto: Law Society of Upper Canada, Continuing Legal Education, November 2002).

Author, Gagnon et al v. Pritchard: Case Comment, in Deadbeat (Toronto: Ontario Bar Association, November 2002).

Author, "Planning To Avoid Probate Tax and U.S. Estate Tax" in Traveling the TransCanada Highway: Probate and Incapacity Planning from Sea to Sea (Toronto: Ontario Bar Association, Continuing Legal Education, October 2002).

Author, “Post Hunter v. Southam Jurisprudence: The Progressive Gutting of the Warrant Requirement” (2001) Osgoode Hall Student Law Review, Volume 1, Issue 1, 23-85.[1] Co-author with Louise J.A. Greig, “A Donor and Donee Perspective on Key Issues in Charitable Giving” in Estates News: Of Plans, Schemes, Strategies, Plots and Consequences (Toronto: Canadian Bar Association, February 2001).

Co-author with Douglas A. Cannon, “Employment Stock Based Compensation In E-Businesses” in Taxation Of Electronic Business: Tax Efficient Strategies for E-Commerce (Toronto: Insight Information, November 2000).