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ARTICLE · 07 MARCH 2017

Charitable Sector Measures

Miller Thomson
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The 2011 Budget proposes numerous changes that will affect charities, qualified donees and other non-profits, and donors.

CanadaCorporate/Commercial Law
Miller Thomson LLP
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Changes Affecting Charities and Non-Profits

The 2011 Budget proposes numerous changes that will affect charities, qualified donees and other non-profits, and donors.  A summary of these changes is below.  For a more detailed review of these changes, see the Budget Edition of the Miller Thomson Charities & Not-for-Profit Newsletter.

Flow-Through Shares

The Budget proposes to limit the availability of the exemption from tax on capital gains where flow-through shares are donated to a qualified donee.  Prior to this change it was possible to combine the charitable donation tax credit or deduction with the flow-through share tax incentives to reduce the cost of charitable giving dramatically.

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