Impact Social

Mains sur un globe terrestre, ciel en arrière-plan

Avril 2013

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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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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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