Social Impact

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Gifts of life insurance in Ontario: MPP introduces bill amending the Insurance Act

An Ontario MPP recently introduced a private Member’s bill that would amend the Ontario Insurance Act[1] (the “Act”). The amendment purports to amend the prohibition on trading and trafficking in insurance policies so that it does not apply if the...

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Donation of ecological or cultural property – timing is everything: Lessons from Yellow Point Lodge Ltd. v. Canada, 2020 FCA 195 (CanLII)

The recent Federal Court of Appeal (FCA)  decision in Yellow Point Lodge Ltd. v. Canada, 2020 FCA 195 (CanLII) (Yellow Point) is a reminder that timing can be everything when making donations of ecologically sensitive land or Canadian cultural property....

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CRA releases guidance on relief of poverty and charitable registration

On November 27, 2020, the Canada Revenue Agency (“CRA”) released CG-029, a new Guidance on relief of poverty and charitable registration. This Guidance, which replaces Summary policy CSP-P03, Poverty, explains CRA’s administrative policy on charity law, including the criteria an...

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Policing fake news and other updates: CRA finalizes CG-027, Public policy dialogue and development activities by charities

On November 27, 2020, Canada Revenue Agency’s (“CRA”) Charities Directorate announced the release of five new and updated administrative guidances. Among these guidances is CG-027, Public policy dialogue and development activities by charities (the “Guidance”), which provides CRA’s interpretation of...

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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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CRA revises guidance on using an intermediary to carry on a charity’s activities within and outside of Canada

On November 27, 2020, the Canada Revenue Agency (“CRA”) released updated versions of CG-004, Guidance on using an intermediary to carry on a charity’s activities within Canada, and CG-002, Guidance on Canadian registered charities carrying on activities outside Canada. While...

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Paths Forward in Financially Troubled Times: A Restructuring and Insolvency Guidebook for Charities and Non-profit Organizations

The Muttart Foundation

Susan Manwaring and Craig Mills are contributors to The Muttart Foundation’s Paths Forward in Financially Troubled Times: A Restructuring and Insolvency Guidebook for Charities and Non-profit Organizations. The resource sets out various options available to organizations experiencing financial hardship. Read...

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News Alert: Canada Revenue Agency releases new and updated guidances for charities

Canada Revenue Agency (“CRA”) has released the following new and updated guidances for registered charities: “CG-030, Advancement of education and charitable registration” which replaces multiple CRA policy statements and commentaries as set out therein; “CG-029, Relief of poverty and charitable...

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News Alert: BC government announces Parliamentary Secretary of Community Development and Non-Profits

On Thursday, November 26, 2020, the new B.C. government announced its cabinet members and parliamentary secretaries. This included the appointment of Niki Sharma as the Parliamentary Secretary – Community Development and Non-Profits. This is the first time charities and non-profit...

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BC introduces benefit companies

On June 30, 2020, British Columbia became the first Canadian jurisdiction to permit corporations to incorporate as benefit companies.  The concept of benefit companies or benefit corporations originated in the U.S. A benefit company is a for-profit corporation with a...

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COVID-19 Resources

We have written on a variety of topics to help identify the pertinent issues, understand the legal implications, minimize risk exposure and manage legal obligations.

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Read the latest issue of Miller Thomson’s Social Impact Newsletter

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