Impact Social

Mains sur un globe terrestre, ciel en arrière-plan

10 janvier 2018

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The Facilitation Payment Exemption is Gone – It’s Time to Revisit Your Anti-Corruption Compliance Program

James M. Klotz, Derek Hoffman

Finally, with elimination of the “facilitation payment” exemption, a little-known loophole in Canada’s foreign anti-corruption law has been closed.  However, there is now a need for extra-careful consideration of international business behaviours that may have previously been taken for granted....

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Amended Bill 148 Passed Into Law

Elliot P. Saccucci

Introduction On June 1, 2017, the Ontario government introduced its Fair Workplaces, Better Jobs Act, 2017 (the “Act”). On November 22, the Act was passed in the Legislature and received Royal Assent on November 27. Headlining the Ontario government’s legislative changes is a hike...

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Tax Court Confirms Interpretation of Clergy Residence Deduction

Robert B. Hayhoe

The Tax Court of Canada has decided a recent trio of cases, each involving the entitlement to the clergy residence deduction by rabbis teaching at religious day schools. The Court, consistent with prior decisions, confirmed that these teachers were not entitled...

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The ONCA – Projected Proclamation Date Announced!

Natasha Smith

The Ontario Government has announced that it plans to proclaim the Ontario Not-for-profit Corporations Act (“ONCA”) into force in early 2020.  Once in force, the ONCA will replace the Corporations Act (Ontario) – the statute currently governing non-profits incorporated in...

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