Social Impact Newsletter

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September 2014

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CRA Sends CNCA Notices

Robert B. Hayhoe

As we hope you know from reading previous issues, the Canada Corporations Act has been repealed and replaced by the Canada Not-for-Profit Corporations Act (CNCA). All organizations incorporated under the Canada Corporations Act need to continue formally into the new...


New OECD Recommendations May Affect Not-for-Profit Organizations

Nicole K. D’Aoust

Over the past few years, the issue of “tax avoidance” has dominated agendas at both Canadian and international tax conferences.  The issue has also received considerable news coverage as a result of the actions of certain large companies with complicated...


Canada weighs in on Social Impact Investing: Highlights from the Report of the National Advisory Committee

Susan M. Manwaring, Natasha Smith

A major outcome of the 2013 G8 summit was the launch of the Social Impact Investment Taskforce (the “Taskforce”).  Comprised of over 200 people from the G8’s member countries, the Taskforce was charged with the daunting task of taking a...


Department of Finance Releases Draft Legislation to Implement Changes to Charitable Bequests

On August 29th, the Department of Finance released draft legislation to implement changes proposed in the 2014 Budget with respect to charitable bequests.  Other changes proposed in the 2014 Budget were introduced in legislation released earlier this year. Current rules...


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