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  • Article

    Partner Up! - New Rules Allow Registered Charities To Invest In Limited Partnerships

    Registered charities have traditionally been unable to invest in limited partnership units without jeopardizing their tax-exempt status.
    CanadaCorporate/Commercial Law
    Norton Rose Fulbright Canada LLP
    Norton Rose Fulbright Canada LLP
  • Article

    Past Actions Of Directors And Officers May Impact A Registered Charity's Future

    On August 27, 2014, the Canada Revenue Agency published guidelines to the "ineligible individual" rules under the Income Tax Act.
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
Article

Reminder Of Possible T3 Trust Reporting For Charities And NPOs Due April 2, 2024

A new T3 Trust Income Tax and Information Return ("T3") was released by the Canada Revenue Agency (CRA) in December 2023. The updated T3 reflects the expanded...
CanadaCorporate/Commercial Law
Carters Professional Corporation
Carters Professional Corporation
  • Article

    Safeguarding Your Gift: What Property Recipients In Ontario Need To Know

    By 2026, an estimated $1 trillion will be transferred from baby boomers to their heirs.
    CanadaCorporate/Commercial Law
    Gowling WLG
    Gowling WLG
  • Article

    Saskatchewan's The Informal Public Appeals Act: The Humboldt Broncos Case Study

    The Saskatchewan Court of Queen's Bench has ordered money to be distributed from the Humboldt Broncos Memorial Fund Inc. to the victims and families impacted by the shocking bus crash in which 16 members of the team were killed and 13 were injured.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Senate Committee Report On Sealing Recommends Revoking 'Tax-Exempt Status' For Producing Or Promoting 'Misinformation And/Or Disinformation'

    On Friday, May 24, 2024 the Standing Senate Committee on Fisheries and Oceans (the "Committee") released a report (the "Report") titled Sealing the Future: A Call to Action.
    CanadaCorporate/Commercial Law
    Carters Professional Corporation
    Carters Professional Corporation
  • Article

    Share Capital Social Companies Dissolved For Failing To Continue By October 19, 2026

    The deadline for social companies with share capital currently incorporated under the Ontario Corporations Act (the “OCA”) to continue under one of three other acts expires on October 18. A quick search suggests that there are still more than 60 such companies that have failed to do so. In addition, it appears that an additional 154 such companies are listed as “inactive” on the Ontario Business Registry. We are not able to determine the basis on which these companies are so categorized, and if any of them are still in operation and own property.
    CanadaCorporate/Commercial Law
    Gardiner Roberts LLP
    Gardiner Roberts LLP
  • Article

    Statistics Canada Releases Report On NPOs In Rural And Small Town Canada

    Statistics Canada released its report on data relating to non-profit organizations ("NPOs"), which for purposes of its report include both not-for-profits and charities...
    CanadaCorporate/Commercial Law
    Carters Professional Corporation
    Carters Professional Corporation
  • Article

    Supporting Early-Stage Ontario Businesses

    The Ontario Securities Commission (OSC) has announced a number of time-limited exemptions from the dealer registration requirements to support capital raising for early-stage Ontario businesses.
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    The CNCA Is Here: Now What?

    After years of anticipation, the Canada "Not-for-Profit Corporations Act" (the CNCA) was proclaimed in force on October 17, 2011.
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    The New Canada Not-For-Profit Corporations Act

    Existing not-for-profit corporations incorporated under Part II of the Canada Corporations Act will be required to be continued under the new Canada Not for Profit Corporations Act.
    CanadaCorporate/Commercial Law
    Stewart McKelvey
    Stewart McKelvey
  • Article

    UK Charity Commission Rejects An Application To Establish A Charity For The Purposes Of "Advancing The Religion Of Jediism"

    In December, 2016 the Charity Commission for England and Wales published a press release as set out below.
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Updates For Ontario And Federal Not-for-Profits And Charities

    This fall, the Ontario government made several legislative and regulatory changes that directly impact Ontario charities and not-for-profit corporations.
    CanadaCorporate/Commercial Law
    Torkin Manes LLP
    Torkin Manes LLP
  • Article

    When Can Directors Of Charities Be Compensated?

    The holiday season is a time to reconnect with family and friends and reflect on the year that has passed. It is also a time of year that many people make charitable giving a priority.
    CanadaCorporate/Commercial Law
    WeirFoulds LLP
    WeirFoulds LLP
  • Article

    When Good Directors Go Bad: Removing Directors Of Not-For-Profit Corporations

    Getting rid of an absent, undedicated, or counterproductive director is a delicate task, especially when he or she has a number of years left on their term.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Are Random Drug And Alcohol Testing Policies Justified?

    BLG’s Labour & Employment Group held its 16th Annual Symposium on November 20, 2013 in Toronto. The following is a synopsis of a portion of a presentation given by Duncan Marsden and Adam Guy at this symposium:
    CanadaEmployment and HR
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Cynthia Lazar Answers Labour & Employment Questions In The Globe And Mail

    I have been tasked by my supervisor to find volunteers for three-hour shifts greeting guests at a regular monthly event that my company will host. Greeting will only be done by volunteers.
    CanadaEmployment and HR
    Taylor McCaffrey
    Taylor McCaffrey
  • Article

    Ontario, Canada: Impending AODA Compliance Deadlines

    The purpose of the Accessibility for Ontarians with Disabilities Act (AODA) is to develop, implement and enforce accessibility standards to achieve accessibility for Ontarians with disabilities...
    CanadaEmployment and HR
    Littler - Canada
    Littler - Canada
  • Video

    Different Types Of Entities Lenders May Encounter: Charities And Other Not-For-Profits (Video)

    Charities and not-for-profit entities are another category of borrowers requiring special attention, as each situation can be quite unique. As expected, due diligence is required in several areas.
    CanadaFinance and Banking
    Gowling WLG
    Gowling WLG
  • Article

    Canadian Individuals And Corporations May Have An Underused Housing Tax Filing Obligation Even When No Tax Is Owed

    The deadline is fast-approaching for the filing of a return (the "UHT return") under Canada's Underused Housing Tax Act (the "Act"). Very generally, the Act was intended to impose...
    CanadaTax
    Miller Thomson
    Miller Thomson
  • Showing 601–620 of 1343 results

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