Social Impact Newsletter

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January 2013

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CRA Unveils New T3010 E(13)

Susan M. Manwaring

In the March issue of this newsletter we described the proposals for change announced in the 2012 Federal Government Budget relevant to registered charities and political activities.  In general, we commented that the changes proposed would require grants to qualified...

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Ontario Not-For-Profit Corporation Act, 2010 – An Overview of the Transition

Kate Lazier

Non-share corporations incorporated under the Corporations Act (Ontario)(“OCA”) should be preparing for the transition under the new Not-for-Profit Corporations Act (Ontario)(“ONCA”). As we have reported previously, the Ontario government has announced that the ONCA will likely come into force on...

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Tax Treatment of the Provision of Rent-Free Leases to Charity

Andrew Valentine

Charities are occasionally offered the opportunity to use the property of another person free of charge.  This may include the provision of rent-free office or parking space, or the use of physical resources such as cars or equipment.  In some...

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Clergy Residence Deduction – CRA Revises Form T1223

Amanda J. Stacey

The Canada Revenue Agency has released a revised T1223 form applicable for clergy residence deduction claims for the 2012 taxation year.  In particular, the CRA has added requirements to Part B of the form, which is the employer certification portion...

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Property Tax Relief Available to Registered Charities

It is that time of year again. Registered charities in Ontario should take note of a time-limited opportunity to obtain a rebate on property taxes paid in the previous year. Pursuant to provincial legislation, a registered charity that occupies property...

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