Impact social

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Policing fake news and other updates: CRA finalizes CG-027, Public policy dialogue and development activities by charities

On November 27, 2020, Canada Revenue Agency’s (“CRA”) Charities Directorate announced the release of five new and updated administrative guidances. Among these guidances is CG-027, Public policy dialogue and development activities by charities (the “Guidance”), which provides CRA’s interpretation of...

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New CRA guidance on advancement of education and charitable registration

As announced in our recent News Alert, the Canada Revenue Agency’s Charities Directorate announced the release of five new and updated guidance documents on November 27, 2020. This includes CG-030, Advancement of education and charitable registration (the “Guidance”). This new...

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CRA revises guidance on using an intermediary to carry on a charity’s activities within and outside of Canada

On November 27, 2020, the Canada Revenue Agency (“CRA”) released updated versions of CG-004, Guidance on using an intermediary to carry on a charity’s activities within Canada, and CG-002, Guidance on Canadian registered charities carrying on activities outside Canada. While...

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Paths Forward in Financially Troubled Times: A Restructuring and Insolvency Guidebook for Charities and Non-profit Organizations

The Muttart Foundation

Susan Manwaring and Craig Mills are contributors to The Muttart Foundation’s Paths Forward in Financially Troubled Times: A Restructuring and Insolvency Guidebook for Charities and Non-profit Organizations. The resource sets out various options available to organizations experiencing financial hardship. Read...

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News Alert: Canada Revenue Agency releases new and updated guidances for charities

Canada Revenue Agency (“CRA”) has released the following new and updated guidances for registered charities: “CG-030, Advancement of education and charitable registration” which replaces multiple CRA policy statements and commentaries as set out therein; “CG-029, Relief of poverty and charitable...

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News Alert: BC government announces Parliamentary Secretary of Community Development and Non-Profits

On Thursday, November 26, 2020, the new B.C. government announced its cabinet members and parliamentary secretaries. This included the appointment of Niki Sharma as the Parliamentary Secretary – Community Development and Non-Profits. This is the first time charities and non-profit...

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BC introduces benefit companies

On June 30, 2020, British Columbia became the first Canadian jurisdiction to permit corporations to incorporate as benefit companies.  The concept of benefit companies or benefit corporations originated in the U.S. A benefit company is a for-profit corporation with a...

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Reminder: T3010 Registered Charity Information Return filing extension coming to an end!

In light of the COVID-19 pandemic, the Charities Directorate extended the filing deadline to December 31, 2020 for all charities with a Form T3010 Registered Charity Information Return due between March 18, 2020 and December 31, 2020. Normally, charities are...

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What charities and NPOs need to know following the AGA v Ethiopian Orthodox Tewahedo Church of Canada Decision

Introductory Thoughts In January 2020, the Court of Appeal for Ontario released its judgment in Aga v Ethiopian Orthodox Tewahedo Church of Canada (“Aga”). This decision considers whether the written constitution and by-laws of a voluntary religious corporation form the...

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New privacy law could apply to all non-profits – Ontario government launches consultations

On August 13, 2020, the Ontario Government (the “Government”) launched consultations on establishing provincial privacy legislation for the private sector. As one of the stated goals is to expand the scope and application of private sector privacy law to non-commercial organizations such...

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