Social Impact Newsletter

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May 2010

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Case Law Update

Andrew Valentine

Several court decisions have been released in the past few months which highlight issues of which charities and donors should be aware. Lockie v. The Queen In Lockie v. The Queen, the Tax Court of Canada considered the appropriate determination...


Clergy Residence Deduction for Disabled Clergy

Robert B. Hayhoe

The Income Tax Act provides a tax deduction from the income of a member of the clergy from office or employment equal to the value of the individual’s housing if the individual meets a status and function test.  The deduction...


CRA Update

Kate Lazier

Non-Profit Organizations and Loss of Status CRA released a technical interpretation on the consequences to an organization that no longer qualifies as a non-profit.  First, there is no formal notification process required.  The Income Tax Act deems the organization to...


Gifts by Will – Section 118.1(5)

Gail P. Black

On October 7, 2009, Canada Revenue Agency (“CRA”) issued a technical interpretation on: “Whether a gift by will may be claimed in a particular situation, where an individual died and the individual’s will instructed that the residue of the estate...


HST Special Net Tax Calculation for Charities

Ontario Revenue recently released Prepare for Ontario’s HST Tax Tip #5.  In addition to discussing HST for public service bodies, the tip sheet included the following information for charities: The GST/HST framework provides a separate special net tax calculation for...


Court Orders that Tax Shelter Promoter Return Commissions to Charities

Adam Stephens

A recent decision of the Ontario Superior Court affirms that in matters concerning charities, the Courts will intervene to ensure that the public interest is protected.  In Innovative Gifting Inc. v. House of the Good Shepherd et. al., a fundraiser...


The Ontario Government Steps Up to the Plate: Bill 65 – An Act to Revise the Law in Respect of Not-For-Profit Corporations

Susan M. Manwaring

The Ontario Government has now completed its rewrite of the Corporations Act (Ontario) (the “Old Act”) and introduced a Bill titled the Not-for-Profit Corporations Act, 2010 (the “New Act”) that is intended to govern non-share capital corporations that were originally...


Update on Proposed Wage Restraint Legislation

In Ontario, the Public Sector Compensation Restraint to Protect Public Services Act, 2010, more commonly referred to as the ‘wage restraint legislation’, has now passed second reading in the legislature. The proposed Act applies to every employer that received at...


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