Social Impact Newsletter

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January 23, 2019

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BC Employer Health Tax Issues for Charities and Not-for-Profits

Mary Childs

The employer health tax (EHT) is a new employer tax on the remuneration paid to employees and former employees residing in British Columbia.  All employers are subject to the tax, but special rules apply to employers that are charities or...

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CRA Releases Draft Guidance on New Rules Permitting Charities to Engage in ‘Public Policy Dialogue and Development Activities’

Natasha Smith

Over the past couple of years, we have been following the issues that have arisen with the provisions in the Income Tax Act (Canada) (“ITA”) concerning the rules that govern the form of advocacy or “political activities” that a charity...

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