Miller Thomson is pleased to announce that Danielle Bush has joined the firm in our Toronto office. Danielle has expertise working with intellectual property and information technology issues for registered charities, and has expertise on gaming laws and regulation in...
In our December 2012 issue, we commented on the decision of the Tax Court in Guindon – that third party civil penalties were really criminal and therefore gave rise to Charter protection. That decision has now been overturned by the Federal...
In Budget 2011, the Federal Government announced a new system of registration which came into force on January 1, 2012 for organizations other than registered charities that are included in the list of entities that are “qualified donees” for the...
In every province non-share corporations have the option to incorporate provincially or federally. In most jurisdictions in Canada an existing corporation can also apply change jurisdiction. Thus, corporations often wonder what statute they should choose to govern the corporation. Ontario...
On July 25, 2013, CRA released a new Guidance, CG-019, entitled “How to Draft Purposes for Charitable Registration”. This Guidance updates previously released policy statements on acceptable charitable purposes (or “objects”) and sets out CRA’s recommended approach to drafting charitable...