Social Impact Newsletter

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November 2012

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The Case of the Missing Records – Part 4

This is the last in a series of articles about how to deal with deficiencies in corporate records. Part 1 addressed the importance of conducting searches of the available records and evidence of past corporate actions and decisions.  Part 2...


Legislation to Extend the Deadline to Make Charitable Gifts

Kate Lazier

On October 31, 2012, Bill C-458 – the National Charities Week Act received first reading in the House of Commons of Canada.   The Bill proposes to extend the annual deadline for individuals to receive tax recognition for charitable gifts. It...


CRA Releases Guidance on Registration and Information on Failure to File T3010

Andrew Valentine

CRA has released two new items of interest on its website.  The first consists of a new Guidance, CG-017, which sets out the general requirements for charitable registration.  The Guidance provides a summary of the basic requirements under the Income...


CRA News Release on Gifting Tax Shelter Schemes

Amanda J. Stacey

On October 30, 2012, CRA released a news release concerning steps that it is taking to better inform and protect taxpayers from gifting tax shelter schemes. In this release, CRA warns that this is the time of year when tax...


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