In a recent technical interpretation issued on January 27, 2015, CRA commented on the ability of a surviving spouse or common law partner to share donation credits arising from gifts made by the estate of the deceased spouse. CRA commented...
On March 25, 2015, Bill 24, the new Societies Act, was introduced in the British Columbia legislature for its first reading. If passed, Bill 24 will repeal and replace the current Society Act, which was enacted in 1977, with modern...
Robert Hayhoe presented on “CRA Audits: How to Avoid and Handle Them Correctly” at the UJA Federation of Greater Toronto’s 4th Annual Charity Law Seminar on March 2, 2015. Andrew Valentine published a detailed analysis on the legal principles and...
In a judgment rendered by the Supreme Court of British Columbia (the “Court”) on March 12, 2015, entitled Re Vancouver Opera Foundation, the Court held that British Columbia’s Society Act (the “Act”) does not permit societies to amend provisions of...
A new Supreme Court of Canada (“SCC”) decision provides guidance with regard to constructive dismissals and employee suspensions. In particular, it finds that employers must provide a business justification for administrative suspensions with pay or else risk being deemed to...