Jordyn Allan

Associate | Saskatoon

306.667.5647

Portrait of Jordyn Allan

Two very welcome Federal Court of Appeal decisions

The Federal Court of Appeal has now overturned two separate decisions of the Minister of National Revenue denying the applications of two sports organizations for registration as registered Canadian amateur athletic associations (“RCAAA”). One decision involved an appeal by an...

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Consenting to proposed budget amendments

Among the few technical tax measures affecting the charitable and non-profit sector proposed in the federal budget tabled on April 19, 2021 (the “2021 Budget”), one of the proposed budget amendments expands the ability for the Minister of National Revenue...

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Federal Budget 2021: Support for seniors

The COVID-19 pandemic has strained our long-term care facilities across the country like never before. As families anxiously await the time when they can once again see their loved ones living in long-term care homes, organizations in the space work...

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New CRA guidance on advancement of education and charitable registration

As announced in our recent News Alert, the Canada Revenue Agency’s Charities Directorate announced the release of five new and updated guidance documents on November 27, 2020. This includes CG-030, Advancement of education and charitable registration (the “Guidance”). This new...

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Reminder: T3010 Registered Charity Information Return filing extension coming to an end!

In light of the COVID-19 pandemic, the Charities Directorate extended the filing deadline to December 31, 2020 for all charities with a Form T3010 Registered Charity Information Return due between March 18, 2020 and December 31, 2020. Normally, charities are...

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Enforceability of e-signatures during COVID-19 pandemic

While the COVID-19 pandemic is having an enormous impact on Canadian organizations, including those within the charitable and non-profit sector, they must continue to operate despite the “physical distancing” measures imposed by the government.  This is especially true given that...

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How to hold members’ and directors’ meetings despite COVID-19: A provincial overview

This article was updated on April 24, 2020 Provinces across Canada have declared states of emergencies or public health emergencies, and issued restrictions on mass gatherings. These restrictions range from banning all gatherings to limiting the number of people who...

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Turning our minds to estate planning and the importance of maintaining an up-to-date estate plan

A number of factors motivate individuals to engage in the estate planning process. Common motivating factors include a change in relationship status, births or deaths in one’s family, a change in net worth and a health diagnosis that turns one’s...

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Ways to Maintain Proper Books and Records

A recent Tax Court of Canada (“TCC”) decision, Promised Land Ministries v. The Queen[1], serves as a reminder to charities of the importance of maintaining proper books and records.  When a charity fails to maintain proper books and records, it...

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What’s Happening

Robert Hayhoe and Jordyn Allan prepared an article entitled:  “Cultural Property Eligibility Clarified by FCA and Parliament”, which was published in the Canadian Tax Highlights, July 2019 issue. Robert Hayhoe and Susan Manwaring were ranked in the L’expert Guide to...

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Federal Court of Appeal Weighs in on Cultural Property: A Win For Canadian Museums and Art Galleries

Both the Federal Court of Appeal and the Federal Government have now weighed in on Canada’s rules for exporting important pieces of art. Most recently, in Canada (Attorney General) v Heffel Gallery Limited, 2019 FCA 82, the Federal Court of...

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Ontario Gaming Regulator Launches Phase Two of Electronic Raffles Roll-Out, Offering Increased Fundraising Opportunities for Licensed Non-Profits

On January 18, 2019, the Government of Ontario announced changes to its raffle licensing framework, which provides more options and greater flexibility to Ontario charities and religious organizations wishing to fundraise through online raffles.  This is in line with the...

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Secured Lenders Beware! Saskatchewan is Proposing to Create a Superpriority for Employer Obligations to Pension Plans

Will this proposal capture unfunded liabilities under defined benefit pension plans? As we summarized in a recent Financial Services & Insolvency Communiqué, Saskatchewan has introduced Bill 151 (the Bill) which amends The Personal Property Security Act, 1993 (Saskatchewan) (the PPSA...

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What’s Happening?

Social Impact group lead Susan Manwaring was invited by the Senate to appear before the Senate Special Committee on the Charitable Sector to present on the impact of federal and provincial laws and policies governing charities, nonprofit organizations, foundations, and other similar...

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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...

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Legal Issues for Charities and NPOs on Social Media Networks

Maintaining a social media presence can be a huge asset for charities and non-profits as they pursue their missions and mandates. These networks are powerful tools that can be used to reach wider audiences, increase brand awareness and outreach and...

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New Opportunities for Investors in the Saskatchewan Technology and Agricultural Sectors Following the Release of Saskatchewan’s 2018-2019 Provincial Budget

On April 10, 2018, Saskatchewan’s Minister of Finance, Donna Harpauer, presented Saskatchewan’s provincial budget for 2018-2019. The budget announces two new incentives for investments in the technology and agricultural sectors: 1. The Saskatchewan Technology Start-up Incentive This two-year pilot program...

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Saskatchewan and Alberta securities regulators combine forces to increase financing opportunities for small businesses

Start-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. It is a process by which small businesses are able to raise funds from the...

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The Winds of Change: How Will the Saskatchewan Government’s New Wind Energy Siting Location Guidelines Impact Wind Energy Developers?

On September 19, 2016, the Saskatchewan Ministry of Environment refused to approve the development of a proposed wind energy project near the Village of Chaplin, Saskatchewan (the “Chaplin Project”). Environmental concerns – predominantly the concern that the proposed location was...

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Navigating Canada’s Federal and Provincial Climate Change Initiatives

November 2, 2016 – Special Edition of Miller Thomson’s EnviroNotes: This publication is intended as an overview of Canadian federal and provincial climate change initiatives and their potential impact on businesses. The laws, regulations and policies discussed in this overview...

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