The Income Tax Act confers on the CRA a broad range of powers to audit Canadian taxpayers, including registered charities and not-for-profit organizations (“NPOs”). Some examples of those audit powers that have been conferred on CRA include the power to inspect...
It is well-known that a Canadian registered charity ought not to transfer funds to a foreign or domestic entity that is not a qualified donee. However, it is also important to bear in mind the application of the Income Tax...
Employment and Social Development Canada has aptly summarized the complex topic of social finance as “an approach to managing money that delivers both a social benefit and an economic return for investors”. In recent years, significant attention has been paid...
Bill 18, the Stronger Workplace for a Stronger Economy Act, 2014, which received royal assent on November 20, 2014, introduced significant changes to key provisions of the Employment Standards Act, 2000 (ESA). Bill 18 also introduced amendments to other employment...