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CASL is now in force As of July 1st, individuals and organizations who send or receive commercial electronic messages (CEMs) in Canada must comply with Canada’s Anti-Spam Legislation (CASL)’s anti-spam provisions. With CEMs being broadly defined, many organizations, including registered...
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We are pleased to announce that Nicole D’Aoust has joined Miller Thomson’s Charities and Not-for-Profit Group as an associate. Nicole’s practice will focus on providing advice on taxation and corporate governance to charities and non-profit organizations. Nicole will be practicing...
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On August 27, the Canada Revenue Agency (CRA) released CG-024, a Guidance outlining CRA’s interpretation and intended enforcement approach to the rules in the Income Tax Act (Canada) surrounding ineligible individuals. The ineligible individual rules were introduced in the 2011...
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On August 6, 2014, the Supreme Court of New Zealand allowed an appeal by Greenpeace of New Zealand Inc. (“Greenpeace”), finding generally that an organization cannot be prevented from registering as a charity, or be removed from the register of...
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In early August of 2014, the British Columbia Ministry of Finance released a White Paper containing policy recommendations for a new Society Act to regulate the governance, organization and operation of non-share capital entities incorporated in British Columbia. The White...
