Imagine Canada recently released, in an Early Alert, the answer to a question posed to the Minister of National Revenue in October 2014 on the status of the political activity audits. The information obtained is quite interesting and gives us...
Many Ontario non-share corporations have been waiting on the Not-for-Profit Corporations Act (“ONCA”) to come into force before updating their corporate documents. Should these corporations continue to wait or should they update their corporate documents now? The ONCA was passed...
We are asked from time to time to assist with the dissolution of an existing registered charity. However, often we suggest to our clients that it might be better for them to either amalgamate the existing charity into another charity...
As previously reported in this Newsletter, the British Columbia Ministry of Finance released a White Paper in early August of 2014 containing policy recommendations for a new Society Act to regulate the governance, organization and operation of non-share capital entities...
The Canada Revenue Agency (“CRA”) recently released an updated Form T3010 E(15) – Registered Charity Information Return. This form must be used by registered charities with fiscal periods ending on or after January 1, 2014. Aside from a few updated...
When a charity receives a gift of land, the charity is not necessarily free to sell the land or use it in any manner it desires. For example, if the gifted land has been designated by the federal Minister of...
The Ontario Ministry of Government and Consumer Services has released a long anticipated report on a potential framework for the introduction of a “hybrid” corporate structure in Ontario. Such legislation would be designed to facilitate social enterprise and may be...
Sandra Enticknap was appointed the honour of Queen’s Counsel (Q.C.) in December, 2014. Gillian Tuck Kutarna presented “Board Governance” to the Ontario Rural Institute on January 18, 2015 in Guelph, ON.