As foreign interference with the democratic process of nations becomes an increasing concern around the globe, governments are taking steps to curb subversive and clandestine activities by external actors.

As foreign interference with the democratic process of nations becomes an increasing concern around the globe, governments are taking steps to curb subversive and clandestine activities by external actors.

The Apostille Convention, an international treaty intended to simplify the certification of foreign documents, came into effect in Canada on January 11, 2024...

When providing new contracts for their current employees to sign, employers must provide fresh consideration, such as a signing bonus, pay increase, increased paid vacation time, or some other benefit, for the new contract to be valid and its terms legally binding.

Statistics Canada conducted the Canadian Survey on Business Conditions from January 2nd to February 5th, 2024 to collect information on emerging business issues.

The Department of Finance Canada ("Finance") released draft legislation through Legislative Proposals Relating to the Income Tax Act and the Income Tax Regulations (Technical Amendments) (the "Draft Legislation") on August 12, 2024.

FINANCE MINISTER CHRYSTIA FREELAND tabled the eighth budget of the Liberal federal government ("Budget 2024") on April 16, 2024.

The Ontario Business Registry of the Ontario Ministry of Public and Business Service Delivery ("Ministry") released a notice on April 3, 2024 that the Articles of Amalgamation under the Ontario...

Senate Bill S-279, An Act to amend the Income Tax Act (data on registered charities), was introduced by the Honourable Senator Ratna Omidvar on October 4, 2023.

The Canada Revenue Agency (the "CRA") released Document 2024-1005851C6 (the "Document"), addressing three questions concerning trust reporting involving bare trusts posed on May 7, 2024 at the 2024 Conference for Advanced Life Underwriting (CALU) Roundtable.

The deadline for Ontario not-for-profit corporations to transition under the Ontario Not-for-Profit Corporations Act, 2010 ("ONCA") ends on October 18, 2024. This deadline is fast approaching.

The Coalition is composed of over a dozen organizations in the charitable and non-profit sector.

As mentioned in the October 2024 Charity & NFP Law Update, the Department of Finance released a backgrounder titled Protecting reproductive freedom by preventing abuse of charitable status on October 29, 2024.

In a recent update regarding several recommendations made by the Office of the Taxpayers' Ombudsperson (the "Ombudsperson"), the Canada Revenue Agency ("CRA") responded to suggestions...

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...

The anti-terrorist financing provisions of the Criminal Code (the "Code") are the critical elements of Canada's counter-terrorism efforts.

In August 2024, the Canada Revenue Agency (CRA) released a number of updates on its News and events for charities page, including the following, discussed below.

The Ministry of Public and Business Service Delivery and Procurement (the "Ministry") announced updates to the Ontario Business Registry (OBR) service delivery framework, in an email sent to OBR users on November 22, 2024.

On June 19, 2024, the Honourable Dominic LeBlanc, Minister of Public Safety, Democratic Institutions and Intergovernmental Affairs, announced the official listing of the IRGC as a terrorist entity under Canada's Criminal Code, effective immediately.

Bacchus v. The King, decided on May 8, 2024, involved the Appellant, Wayne Bacchus, a lawyer, who was challenging notices of reassessment made by the Minister of National Revenue in the 2005-2007, 2009 and 2012-2014 taxation years.