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  • Article

    2024 Charitable Donation Deadline Extension vs. Abolishing The Religious Charitable Designation In 2025

    On the heels of disquieting news that the House of Commons Finance Committee has recommended the abolishment of the Religious Charitable designation under the Income Tax Act, the Government of Canada.
    CanadaCorporate/Commercial Law
    Mills & Mills
    Mills & Mills
  • Article

    A Deep Dive Into The T3010: Why The T3010 Matters To Gift Planners

    The new version 24 of the CRA's T3010 Registered Charity Information Return was released on January 8, 2024 to be used by registered charities for fiscal year ending on or after December 31, 2023
    CanadaCorporate/Commercial Law
    Carters Professional Corporation
    Carters Professional Corporation
  • Article

    A Deeper Dive Into QDS And DQS: Qualifying Disbursements And Disbursement Quota Regimes

    In a presentation given at the Canadian Association of Gift Planners 30th National Conference on Strategic Philanthropy in Ottawa on April 3, 2024, ...
    CanadaCorporate/Commercial Law
    Carters Professional Corporation
    Carters Professional Corporation
  • Article

    A Report On Our Annual Symposium For The Sector

    Our annual Charities and Not-for-profit law symposium was held in our offices on November 5th. There were talks covering a wide range of issues of interest to the sector.
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Accessibility Compliance Report Deadline Approaching For Ontario Businesses

    Businesses and non-profits with 20 or more employees in Ontario have until December 31, 2023, to file their Accessibility Compliance Report with the Ministry for Seniors and Accessibility (Ministry).
    CanadaCorporate/Commercial Law
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Article

    Age Of Majority Reminder

    From time to time we review legal documents, such as contest rules, releases, and contracts, that refer to one of the parties needing to be "18 years of age or older".
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    All Canadian Registered Charities (And Other Qualified Donees) Must Update Their Donation Receipts By March 31, 2019

    One of the required pieces of information that must be contained on an official donation receipt is the website address of CRA.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Are Canada’s Charity Groups Too Narrow?

    In Canada, to become a registered Canadian charity, a corporation’s objects must fall under one of the following heads of charity...
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    British Columbia's New Societies Act

    The new Societies Act (the "new Act"), which will come into force on November 28, 2016, is now featured on the BC Registry Services website.
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    British Columbia Societies Act Receives Royal Assent

    On May 14, 2015, Bill 24, the new British Columbia Societies Act, received royal assent. Bill 24 repeals and replaces the current Society Act with the Societies Act.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Canada's Anti-Spam Law: In Force Date And Fundraising Exemption

    Today Industry Canada announced that Canada’s anti-spam law ("CASL") will come into force on July 1, 2014.
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Canada Not-For-Profit Corporations Act: October 17, 2014 Is Only A Year Away

    The "Canada Not-for-Profit Corporations Act" has been in force since October 17, 2011.
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Carters Submission To Finance On Trust Reporting

    As reported in Charity & NFP Law Bulletin No. 528, the Department of Finance Canada ("Finance") published draft legislation on August 12, 2024 proposing amendments to the trust reporting provisions under the Income Tax Act, and sought public feedback and comments on the draft legislation.
    CanadaCorporate/Commercial Law
    Carters Professional Corporation
    Carters Professional Corporation
  • Article

    CASL FAQ: What Are The General Requirements To Comply With CASL?

    In our last CASL FAQ asking "Are My Organization’s Emails Spam?", we cautioned that the activities of not-for-profits and charities may be caught under the concept of a "commercial electronic message".
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Changes Afoot For Charities And Also Non-Profits: Qualifying Disbursements And Charitable Partnerships

    Please see at this link my article recently published worldwide in the STEP Journal of October 2022, referring to a new rule passed by Parliament in June 2022 that will allow Canadian...
    CanadaCorporate/Commercial Law
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    Changes To The CNCA Correction And Cancellation Policies

    Corporations Canada has amended two policies applicable to corporations incorporated under the Canada Not-for-profit Corporations Act ("CNCA"): ..
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Charitable Donations Of Equity: A Simple, Cash-free Way For Start-Ups To Give Back

    Recent events have highlighted the opportunity – and need – for businesses of all shapes and sizes to support the communities they operate in.
    CanadaCorporate/Commercial Law
    Fasken
    Fasken
  • Article

    Charitable Donations To Ukraine: Four Problematic Assumptions

    Canadians are concerned about the armed conflict and humanitarian crisis in Ukraine.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Charitable Purposes And Activities That Benefit Youth

    On June 24, 2013, the Canada Revenue Agency released a new Guidance entitled "Charitable Purposes and Activities that Benefit Youth".
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Corporations Canada Is Amending The CNCA, CBCA And CCA

    Corporations Canada has announced that it is making minor changes to the regulations to each of the Canada Not-for-profit Corporations Act, the Canada Business Corporations Act and the Canada Cooperatives Act.
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Showing 121–140 of 1343 results

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