As we reported earlier this month, the Ontario government recently announced that the in force date for the Not-for-Profit Corporations Act, 2010 (the “ONCA”) will be no sooner than January 1, 2014. Previously, the government had target dates of January...
In late March, CRA released a number of new resources to assist charities in understanding CRA’s interpretation of the rules related to political activities by registered charities. CRA’s main official policy statement on political activities, CPS-022, was published in 2003....
Over the past several months, CRA has released two technical interpretations commenting on aspects of the tax exemption for non-profit organizations under paragraph 149(1)(l) of the Income Tax Act (Canada). In order to maintain status as a tax exempt NPO,...
The regulations allowing for the creation of a new category of share capital corporation in British Columbia, known as a “Community Contribution Company” (“C3” or “CCC” for short), were approved on February 27, 2013. This new structure will be available...
Gillian Tuck Kutarna and Robin-Lee A. Norris presented “Not-for-Profits – Is your Organization Ready?” at the Guelph Chamber of Commerce Lunch and Learn on May 8, 2013 in Guelph, ON. Amanda Stacey and Rachel Blumenfeld presented “Receipting Challenges: How to...