Impact Social

Mains sur un globe terrestre, ciel en arrière-plan

17 décembre 2021

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When old bylaws stop you from using BC’s new virtual meeting option: The Farrish 2021 case

Stephen Hsia

As 2021 comes to a close, BC societies should be aware of recent changes in the law that will affect their bylaws and processes. Farrish v. Delta Hospice Society and virtual meetings In May 2021, the BC Government amended the...

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$17 million estate gift to private foundation not eligible for tax credit: Lessons from last-minute tax planning

Troy McEachren

The Tax Court of Canada decision in Odette (Estate) v the Queen[1] demonstrates two equally important principles. The first is the need to carefully review complex provisions of the Income Tax Act (Canada) (the “ITA”) when developing a tax plan....

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More provincial oversight: Recommendations from the Allan Inquiry regarding non-profits and charities

Kristina Roberts

On October 21, 2021, over two years after Steve Allan (« Allan » or the « Commissioner« ), a Calgary-based forensic and restructuring accountant, was appointed as commissioner of the public inquiry into anti-Alberta energy campaigns, the commission’s 657-page Report was released. Mandate of...

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