ArticleAmendments To Gifts To Foreign Charitable FoundationsThe Budget proposes an amendment to expand the availability of "qualified donee" status to certain foreign charitable foundations. CanadaCorporate/Commercial LawMiller Thomson
ArticleAnnouncing The Pemsel Case FoundationA new charity, The Pemsel Case Foundation, has been established that will be of interest to charities and practitioners in the sector. CanadaCorporate/Commercial LawMiller Thomson
ArticleCharity Lawyers Publish Open LetterA group of prominent lawyers have published an open letter urging the government to change the rules that govern how Canadian registered charities are permitted to work with third party...CanadaCorporate/Commercial LawMiller Thomson
ArticleCRA Sends CNCA NoticesThe Canada Corporations Act has been repealed and replaced by the Canada Not-for-Profit Corporations Act.CanadaCorporate/Commercial LawMiller Thomson
ArticleDeadline For Proposals To Participate In Social Finance Accelerator Initiative July 17, 2015In the 2015 Federal Budget, the Government of Canada announced its plans to create a "Social Finance Accelerator" initiative ("SFA").CanadaCorporate/Commercial LawMiller Thomson
ArticleDeadline To Register For Funding Competition May 1, 2017The Toronto Enterprise Fund ("TEF") has announced the launch of its final funding competition for non-profit social enterprises that provide transitional or permanent employment for people who...CanadaCorporate/Commercial LawMiller Thomson
ArticleFederal Government To Match Donations To Charities Responding To Syria CrisisThe Federal Government announced on September 12, 2015 that it will match donations by individual Canadians to registered Canadian charities that are responding to the conflict in Syria, up to a total of $100 million.CanadaCorporate/Commercial LawMiller Thomson
ArticleNew CRA View On Whether Condominium Corporations Are Exempt From TaxOn August 18, 2014, CRA issued a new document that deals with the tax implications of a leasing arrangement between a condo corporation (the "Corporation") and a company proposing to install solar panels on several rooftops of the condominium complex. CanadaCorporate/Commercial LawMiller Thomson
ArticleNew Revocation Offence – Accepting Donations from State Supporters of Terrorism The Budget introduces a new revocation offence that is intended to curb abuse by foreign state sponsors of terrorism. CanadaCorporate/Commercial LawMiller Thomson
ArticleNew Year, New Disbursement QuotaSince Federal Budget 2022 was released back in April, the charitable sector has been awaiting confirmation that the proposed increase to the disbursement quota ("DQ") will become law.CanadaCorporate/Commercial LawMiller Thomson
ArticleNotice Of Housekeeping Rule Amendments To The TSX Company ManualOn February 11, 2016, the TSX issued a notice of Housekeeping Amendments to Appendix D - Toronto Stock Exchange Evidence of Security Ownership of the TSX Company Manual.CanadaCorporate/Commercial LawMiller Thomson
ArticleONCA Fast FactsIn October 2021, the Not-for-Profit Corporations Act, 2010 ("ONCA") came into force. Ontario not-for-profit corporations have three years to transition their governing documents to conform with the ONCA and,...CanadaCorporate/Commercial LawMiller Thomson
ArticleRansomware Attack On Cloud-services Provider Affects Charities And Not-for-profitsA company that supplies cloud fundraising and accounting software to the charity and not-for-profit sector announced yesterday that it experienced a ransomware attack in May 2020.CanadaCorporate/Commercial LawMiller Thomson
ArticleRegistered Charity T3010 Mailing Address ChangeTo meet their obligations under the Income Tax Act (Canada), all registered charities must file a Registered Charity Information Return (T3010) on an annual basis within six months of their financial year end.CanadaCorporate/Commercial LawMiller Thomson
ArticleRepeal Of Additional Deduction For Gifts Of MedicineThe Budget proposes to repeal a measure introduced in 2007 to encourage corporate donations of medicine out of inventory.CanadaCorporate/Commercial LawMiller Thomson
ArticleSaskatchewan And Alberta Securities Regulators Combine Forces To Increase Financing Opportunities For Small BusinessesStart-up crowdfunding is a form of equity funding for small businesses, like any other form of financing available to small businesses looking to raise capital.CanadaCorporate/Commercial LawMiller Thomson
ArticleShareholder Oppression Requires More Than Poor Record-KeepingThe Ontario Business Corporations Act contains provisions creating what is referred to as an "oppression remedy." Generally speaking, this remedy allows shareholders, officers, and directors ...CanadaCorporate/Commercial LawMiller Thomson
ArticleStraight Talk: Recent Trends In Canadian M&A (Issue 1, 2021)Read about the dynamics that drove the Q4/2020 acceleration in Canadian M&A, including the return of the mega-deal, and a rebound in cross-border transactions, with first hand insights from Miller Thomson partners across the country.CanadaCorporate/Commercial LawMiller Thomson
ArticleStraight Talk: Recent Trends In Canadian M&A (Issue 3, 2020)Issue 3 2020 of this quarterly publication is now available, with commentary from Miller Thomson Partners across Canada, a summary review of Q2 2020 market insights and highlights of our recent work.CanadaCorporate/Commercial LawMiller Thomson
ArticleStraight Talk: Recent Trends In Canadian M&A (Issue 3, 2021)The latest issue of "Straight Talk: Recent Trends in Canadian M&A" is now available, featuring a summary review of Q2 2021 M&A activity and highlights of our recent work.CanadaCorporate/Commercial LawMiller Thomson