Impact Social

Mains sur un globe terrestre, ciel en arrière-plan

Décembre 2012

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Tax Court of Canada Decides Third-Party Civil Penalty Assessments Come With Charter Protections

Amanda J. Stacey

The Tax Court of Canada’s recent decision in Guindon v. R. concerned an assessment of third-party civil penalties pursuant to section 163.2 of the Income Tax Act (the “Act”).  For a primer on this type of penalty, please see a...

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Nova Scotia Introduces the Community Interest Company

Kate Lazier

The Nova Scotia Legislative Assembly has recently passed the Community Interest Companies Act. This Act allows for a new category of share capital company known as a “Community Interest Company” or “CIC”.  Earlier this year, British Columbia passed similar legislation...

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CRA Releases Guidance on Arts Activities and Charitable Registration

Andrew Valentine

On December 14, 2012, CRA released Guidance CG-018 Arts Activities and Charitable Registration.  The Guidance replaces CRA’s former published policy statements on arts and charitable registration, which were quite limited in scope.  The Guidance provides a thorough summary of CRA’s...

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Department of Finance Comments on Penny Fundraising

Andrew Valentine

As announced in the 2012 Federal Budget, the Government of Canada will be phasing out the penny.  The Department of Finance has recently released a short document addressing Frequently Asked Questions from charities relating to the discontinuance of the penny....

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