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ARTICLE · 02 JUNE 2023

Alberta's Revised Trustee Act: Implications For Charities And Non-Profits

Miller Thomson
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Alberta's Trustee Act was recently overhauled and revised. Bill 12, which revised the original act, received Royal Assent on April 29, 2022 and came into force on February 1, 2023 (the "Act" or the "New Act").

CanadaCorporate/Commercial Law
Kristina L. Roberts
Kristina L. Roberts
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Alberta's Trustee Act was recently overhauled and revised. Bill 12, which revised the original act, received Royal Assent on April 29, 2022 and came into force on February 1, 2023 (the "Act" or the "New Act"). The Act attempts to clarify the law and reflect modern trust practice in Alberta. The New Act is based on the Uniform Law Conference of Canada's Uniform Trustee Act.

The previous version of the Trustee Act in force in Alberta did not explicitly address charitable trusts, beyond including charitable purposes and charitable institutions in the definition of "beneficiary." The New Act contains several provisions related to charitable trusts, and also allows for the recognition and creation of non-charitable purpose trusts. These new provisions may have a number of implications for charities and non-profits in Alberta (particularly, those that accept restricted gifts) and their donors.

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