On August 27, the Canada Revenue Agency (CRA) released CG-024, a Guidance outlining CRA’s interpretation and intended enforcement approach to the rules in the Income Tax Act (Canada) surrounding ineligible individuals. The ineligible individual rules were introduced in the 2011...
On August 6, 2014, the Supreme Court of New Zealand allowed an appeal by Greenpeace of New Zealand Inc. (“Greenpeace”), finding generally that an organization cannot be prevented from registering as a charity, or be removed from the register of...
In early August of 2014, the British Columbia Ministry of Finance released a White Paper containing policy recommendations for a new Society Act to regulate the governance, organization and operation of non-share capital entities incorporated in British Columbia. The White...
CASL is now in force As of July 1st, individuals and organizations who send or receive commercial electronic messages (CEMs) in Canada must comply with Canada’s Anti-Spam Legislation (CASL)’s anti-spam provisions. With CEMs being broadly defined, many organizations, including registered...
We are pleased to announce that Nicole D’Aoust has joined Miller Thomson’s Charities and Not-for-Profit Group as an associate. Nicole’s practice will focus on providing advice on taxation and corporate governance to charities and non-profit organizations. Nicole will be practicing...