As we hope you know from reading previous issues, the Canada Corporations Act has been repealed and replaced by the Canada Not-for-Profit Corporations Act (CNCA).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...
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...
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...
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...