The Ontario government recently announced that the Not-For-Profit Corporations Act, 2010 (the “ONCA”) will come into force on July 1, 2013. As we have reported previously, the ONCA has been passed by the Ontario Legislature but is not yet in...
Adam Gour stands charged that “…between the 1st day of September in the year 2009 and the 30th day of November in the year 2009, … at the Town of Bradford West Gwillimbury, … and elsewhere in the Province of...
A recent CRA technical interpretation provides a useful review of the rules surrounding donations of depreciable property. CRA was responding to questions from a taxpayer inquiring about the tax treatment of such donations in several different scenarios. Essentially, CRA considered...
This is the third in a series of articles about how to deal with deficiencies in corporate records. In Part 1, we discussed the importance of conducting thorough searches of available records and evidence of past corporate actions and decisions. In...
Corporations Canada has, in the past, required that a corporation provide the residential address of each director when filing information with their office. Examples of documents for not-for-profit corporations and charities on which a director’s address is recorded with Corporations...