Social Impact Newsletter

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February 2013

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Report of the Standing Committee on Finance – Tax Incentives for Charitable Giving in Canada

Susan M. Manwaring

In February 2013, the Standing Committee on Finance released its report on Tax Incentives for Charitable Giving in Canada.  (Read the Committee’s report.)  This report followed the adoption by the House of Commons of a motion, introduced by Mr. Peter...


Can Employers Ban Tattoos and Body Piercings in the Workplace?

Laura Cassiani

A recent labour arbitration decision addressed the question of whether an employer can prohibit employees from having “visible, excessive body piercings” and “large tattoos” while at work. At issue in Ottawa Hospital v. CUPE Local 4000 was whether the employer’s...


Industry Canada Releases New Draft Regulations Under Canada’s Anti-Spam Legislation

Eve C. Munro

As reported in prior issues of this Newsletter, Canada’s anti-spam legislation (“CASL”) was passed by the Canadian Parliament in late 2010.  However, the Canadian government has delayed bringing CASL into force pending the adoption of regulations to clarify certain obligations...


CRA Comments on NPOs and Community Contribution Companies

Andrew Valentine

As reported in previous issues of this Newsletter, Canada is seeing the development of new corporate forms designed specifically to accommodate social enterprise.  Legislation in British Columbia has introduced a new form of corporation called the “Community Contribution Company” (“C3”)...


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