Impact Social

Mains sur un globe terrestre, ciel en arrière-plan

Avril 2013

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NPO Update

Over the past several months, CRA has released two technical interpretations commenting on aspects of the tax exemption for non-profit organizations under paragraph 149(1)(l) of the Income Tax Act (Canada). In order to maintain status as a tax exempt NPO,...

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British Columbia Community Contribution Company Update

Brendan Burns

The regulations allowing for the creation of a new category of share capital corporation in British Columbia, known as a « Community Contribution Company” (“C3” or “CCC” for short), were approved on February 27, 2013. This new structure will be available...

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What’s Happening

Gillian Tuck Kutarna and Robin-Lee A. Norris presented « Not-for-Profits – Is your Organization Ready?” at the Guelph Chamber of Commerce Lunch and Learn on May 8, 2013 in Guelph, ON. Amanda Stacey and Rachel Blumenfeld presented « Receipting Challenges: How to...

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2013 National Charity Law Symposium

Kate Lazier, Amanda J. Stacey

2013 National Charity Law Symposium The Canadian Bar Association and Ontario Bar Association National Charity Law Symposium will be held in Toronto on Friday, May 10, 2013, at the Westin Harbour Castle in Toronto. It is an annual day-long conference...

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Ontario Not-for-Profit Corporations Act Delayed Until 2014

As we reported earlier this month, the Ontario government recently announced that the in force date for the Not-for-Profit Corporations Act, 2010 (the “ONCA”) will be no sooner than January 1, 2014. Previously, the government had target dates of January...

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CRA Releases New Resources on Political Activities

Robert B. Hayhoe

In late March, CRA released a number of new resources to assist charities in understanding CRA’s interpretation of the rules related to political activities by registered charities. CRA’s main official policy statement on political activities, CPS-022, was published in 2003....

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