Social Impact Newsletter

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March 2014

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CRA Reports on its Non-Profit Organization Risk Identification Project

Natasha Smith

On February 17, 2014, CRA released a report on its Non Profit Organization Risk Identification Project (NPORIP).  The report was the result of a three-year review process in which CRA reviewed the tax compliance of a range of non-profit organizations (NPOs) claiming...


Update on the CNCA Continuance Process

Andrew Valentine

For federally incorporated non-profit corporations (both charities and NPOs), the deadline for completing their continuance under the Canada Not-for-Profit Corporations Act (CNCA) is approaching rapidly.  The continuance must be completed by October 17, 2014.  The consequences of non-filing by this...


Supreme Court to Decide Scope of Charter Protections for Tax Penalties

Robert B. Hayhoe

The Supreme Court of Canada has granted leave in Guindon v. R., an appeal involving the question of whether tax civil penalties are criminal in nature and therefore whether they give rise to Charter protections. As reported on in our...


British Columbia Court considers Conditional Donations

Sandra L. Enticknap

On October 17, 2013, the British Columbia Supreme Court in Norman Estate v. Watch Tower Bible and Tract Society of Canada­­, 2013 BCSC 2099, held that a gift subject to a condition stipulating that the donors could request a refund...


U. K. Government Announces Tax Relief for Social Investment

Susan M. Manwaring

The United Kingdom moved forward with legislative change designed to incent social enterprise – with the introduction of “Community Interest Companies” in 2005 – long before Canada saw similar legislation being introduced in both British Columbia and Nova Scotia. The...


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