Social Impact Newsletter

Many hands holding up a globe with a sky background

November 2011

Displaying 1-4 of 4

CRA Releases Draft Guidance on Registration of Arts Organizations

Andrew Valentine

On November 1, the Canada Revenue Agency (“CRA”) released for consultation a draft Guidance on Arts Organizations and Charitable Registration, which outlines CRA’s views on when an arts organization will qualify for registration as a charity.  CRA has invited comments...

More

Charities Directorate Checklist – Continuance Under the Canada Not-for-Profit Corporations Act

Amanda J. Stacey

The CRA Charities Directorate has useful information on its website for charities that are incorporated pursuant to the Canada Corporations Act that will be required to continue under the Canada Not-for-Profit Corporations Act (the “CNCA”).  The CNCA was proclaimed into...

More

Donating Stock to Smaller Charities

It has been more than a decade since the federal government embarked on a course of making it easier to donate significant amounts to charities, with changes ranging from increasing the annual basic limit of donations from 20% to 75%...

More

Charities, Politics and Lobbying

Kate Lazier

In Canada, registered charities can only carry on limited political activities. The Income Tax Act provides that a charity may devote a part of its resources to non-partisan political activities that are ancillary and incidental to its charitable activities.  A...

More

Displaying 1-4 of 4