Social Impact Newsletter

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May 2012

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Speech by Director General of Charities Directorate Published Online

Andrew Valentine

The text of a recent address given by the Director General of the CRA Charities Directorate, Cathy Hawara, at the Canadian Bar Association National Charity Law Symposium has been published on the CRA website.  Ms. Hawara addressed the changes that have...


Federal Court of Appeal Confirms Public Foundation must have Multiple Trustees/Directors

Amanda J. Stacey

The Federal Court of Appeal recently released its decision in Sheldon Inwentash and Lynn Factor Charitable Foundation v. The Queen.  This case concerns the question of whether a charitable foundation with a single trustee can be designated as a public...


Practical Considerations When Making a Charitable Gift by Will

A legacy can be created by leaving all or a portion of a person’s estate to charity. Such a gift can reflect a testator’s personal values and beliefs while making a difference in the lives of others. However, in order...


CRA Provides Additional Insights into NPO Tax Exemption

Rahul Sharma

In a recent technical interpretation, the Canada Revenue Agency (CRA) addressed several questions relating to the tax exemption for non-profit organizations (NPOs) under paragraph 149(1)(l) of the Income Tax Act (Canada).  Specifically, CRA addressed various circumstances involving loans and other...


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