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Late last year, the Canada Revenue Agency ("CRA") released a technical interpretation, CRA document no. 2013-0474101E5 -- "NPO wind-up – asset distribution" (November 20, 2014), pertaining to the distribution of assets from a tax-exempt 149(1)(l) not-for-profit organization ("NPO").

Justice Fish, writing for the majority of the Supreme Court of Canada, has held that while an employer's ownership of a laptop, its workplace policies and practices, and technology in place can diminish an employee's reasonable expectation of privacy, they do not eliminate it: R v Cole, 2012 SCC 53.