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  • Article

    CRA Launches In-Person Education Visits To Charities

    In November 2017, the Canada Revenue Agency ("CRA") launched the "Charities Education Program" ("CEP"), a new program that involves in-person visits to charities by designated CRA staff called CEP Officers.
    CanadaTax
    Miller Thomson
    Miller Thomson
  • Article

    Cross-Border Giving Considerations

    There are a variety of non-tax and tax reasons to support charities. When deciding which charities to benefit, many Canadians have philanthropic objectives that extend beyond the border.
    CanadaTax
    O'Sullivan Estate Lawyers LLP
    O'Sullivan Estate Lawyers LLP
  • Article

    Donating May Hurt

To date, the Canada Revenue Agency (CRA) has denied more than $5.5 billion in donation claims and reassessed over 167,000 taxpayers who participated in gifting tax shelter schemes.
CanadaTax
Crowe Soberman LLP
Crowe Soberman LLP
  • Article

    MT Federal Budget Review - March 22, 2016: Other Measures

    In addition to clarifying some pertinent tax rules relating to charities, the Budget includes some disappointing announcements.
    CanadaTax
    Miller Thomson
    Miller Thomson
  • Article

    NPOs Investing In Taxable Subsidiaries

    The Canada Revenue Agency ("CRA") commented in 2022-0953121E5 dated August 30, 2023 whether an organization ("AbcCo") would continue to qualify as a non-profit organization ...
    CanadaTax
    Carters Professional Corporation
    Carters Professional Corporation
  • Article

    BC Society Alert: New Societies Act Coming!

    The provincial legislation that creates and governs all societies in British Columbia is receiving an overhaul.
    CanadaCorporate/Commercial Law
    Norton Rose Fulbright Canada LLP
    Norton Rose Fulbright Canada LLP
  • Article

    Can Employment Contracts Be Airtight? – Avoiding Common Pitfalls

    There are always new things of interest to the NFP and charities law sector and we report on several in this edition of our newsletter.
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    CRA Releases Guidance On Ineligible Individual Rules

    The CRA released a Guidance outlining CRA’s interpretation and intended enforcement approach to the rules in the Income Tax Act (Canada) surrounding ineligible individuals.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Mergers Of Non-Profit Organizations

    There are an estimated 160,000 non-profit organizations in Canada, of which 86,000 are registered charities.
    CanadaCorporate/Commercial Law
    Norton Rose Fulbright Canada LLP
    Norton Rose Fulbright Canada LLP
  • Article

    Much Ado About Nothing? Why Directors Should Think About Committee Governance

    Most not-for-profit organisations (NPO) establish one or more committees to perform various roles.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    ONCA Fast Facts: Annual Meeting Essentials

    The Ontario Not-for-Profit Corporations Act, 2010 ("ONCA") came into force on October 19, 2021. Not-for-profit corporations incorporated in Ontario will have a three year transition period...
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Proposed Modernization Of Federal Not-For-Profit Legislation

    The “Canada Not-for-Profit Corporations Act” received first reading in the House of Commons on June 13, 2008.
    CanadaCorporate/Commercial Law
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    The Canada Revenue Agency Revokes The Registration Of The ACTLAP Children's Foundation (A.C.F.)

    The notice of revocation has been published in the Canada Gazette.
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Tips For Dealing With CRA Audits

    The Income Tax Act confers on the CRA a broad range of powers to audit Canadian taxpayers, including registered charities and not-for-profit organizations.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Testamentary Powers Of Appointment And Gifts Virtute Officii: Royal Trust Corporation Of Canada v. The Welfare Institution Of The Jews Of Athens, 2022 BCSC 1454

    In Royal Trust Corporation of Canada v. The Welfare Institution of the Jews of Athens, 2022 BCSC 1454 (23 August 2022, Kent J.), the Supreme Court of British Columbia gave directions...
    CanadaFamily and Matrimonial
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Annual Returns Due Date Approaching For Ontario Health Service Providers

    The Annual Return provides an updated slate of Directors and Officers to the Ministry, as well as any changes to the corporation's name or address.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    A Step Forward For Charities: Senator Tables Bill To Reform Restrictive Rules

    Early last week, Senator Ratna Omidvar tabled Bill S-222, The Effective and Accountable Charities Act (the "Bill"), to break down barriers for Canadian charities working with other organization...
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Appeals Of Charity Revocations: What Is The Proper Standard?

    Until recently, when a charity challenged its revocation at the FCA, the charity had to prove that the CRA's decision to revoke was unreasonable.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Breaking News: Government Suspends The Private Right Of Action/Lawsuit Provision Under CASL

    The Government of Canada has issued the following press release:
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    British Columbia Court Considers Conditional Donations

    The BC Supreme Court held that a gift subject to a condition that the donors could request a refund of their donation was still a gift inter vivos.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Showing 621–640 of 1343 results

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