Social Impact Newsletter

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October 2011

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Gifts of Cultural Property

Kate Lazier

Donors can get special tax benefits when they make a gift of cultural property. A gift of cultural property is a gift of property that meets two criteria: the property is of “outstanding significance by reason of its close association...


The English Approach to Payments Made to a Foreign Charity – A Cause for Jealousy?

Robert B. Hayhoe

Canadian charities that spend money outside Canada will be well aware of the restrictive nature of the Canadian rules on foreign charitable expenditure. Interestingly, HMRC, the English tax authority, has just released its new and slightly more restrictive policy on...


Canada Not-for-Profit Corporations Act Proclaimed in Force

The new Canada Not-for-Profit Corporations Act will come into force on October 17, 2011.  All federally incorporated non-share capital corporations will be required to transition under the new legislation within three years of the in-force date, that is, by October...


Deadline Approaching to Block Use of Trademarks by .XXX websites

Eve C. Munro

Organizations that do not wish their name to be associated with a .XXX domain name should consider steps that can be taken to prevent this. In particular, a time-limited opportunity is available to enable organizations to block the use of...



Every jurisdiction in Canada has legislation that governs employment relationships. Generally speaking, individuals who are working pursuant to an internship program are exempt from those regulations. However, there is wide-spread confusion regarding who qualifies as an intern. Some charities and...


CRA Releases Guidance on Charitable Trust Requirements

Amanda J. Stacey

On August 15, 2011, the CRA released Guidance CG-009 concerning the requirements of a charitable trust.  Registered charities (charitable organizations, public and private foundations) can be established as corporations, unincorporated associations and charitable trusts. While a trust can be used...


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