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Enclosed is the information circular from the CRA regarding record keeping for charities.

Registered charities in Canada enjoy certain privileges under the Income Tax Act, including issuing tax receipts to donors.

Significant changes to the Ontario Business Corporations Act come into force on July 5 making Ontario a more welcoming province for business.

The Liberal Government recently announced that it has withdrawn its appeal of the decision of the Ontario Superior Court in Canada Without Poverty v. Attorney General of Canada,

An M&A Series by Cassels Brock, partner Andrew Reback looks at tax related issues that may arise whenever shares of companies are purchased or disposed of.

The Ontario government confirmed its commitment to ongoing pension reform in the 2011 Ontario budget announced on March 29, 2011.

On June 21, 2018, Bill C-74, the Budget Implementation Act, 2018, No. 1, received Royal Assent. Bill C-74 is omnibus legislation enacting some of the measures outlined in the 2018 Federal Budget.

The federal government and the provinces, except for Quebec and Manitoba, have reached an agreement in principle to a Canada Pension Plan (CPP) enhancement that will be phased in over seven years beginning January 1, 2019.

On April 30, 2021, Bill C-30, the most recent federal budget implementation bill, underwent first reading in the House of Commons.

Effective January 1, 2018, the minimum wage in Ontario increased to $14 per hour, representing a 21 per cent increase ...

If your company sponsors an equity incentive plan under which stock options or stock appreciation rights have been granted with an exercise price that was below fair market value at the time of the grant, or a supplemental employee retirement plan.

The Canadian regulatory landscape presents a dynamic mix of regulatory, policy and governance updates that demand careful attention from Canadian pension plan sponsors and administrators.

Prior to the federal budget of March 22, 2016 (Budget 2016), the tax treatment of emissions allowances was governed by general principles of income tax law.

Canada's 2021 Budget announced funding and initiatives which will have bearing for three areas of the environmental sector: (1) climate change; (2) clean tech; and (3) conservation of land and waters.

On July 14, 2008 the Minister of Finance released draft legislative proposals that implement certain measures from the 2008 federal Budget together with certain previously announced tax changes, including certain proposals to amend the rules relating to specified investment flow-through (SIFT) trusts and partnerships that were announced in December 2007.

On April 7, 2022, Finance Minister (and Deputy Prime Minister) Chrystia Freeland tabled the Liberal Government's federal budget, A Plan to Grow Our Economy and Make Life More Affordable ("Budget 2022").

On January 20, 2005, Finance Minister Colin Hansen and Premier Gordon Campbell announced BC Film tax credit rate increases for foreign and domestic productions.