Impact Social

Mains sur un globe terrestre, ciel en arrière-plan

January 30, 2015

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Possible Tax on Gifts of Ecologically Sensitive Land

Nicole K. D’Aoust

When a charity receives a gift of land, the charity is not necessarily free to sell the land or use it in any manner it desires.  For example, if the gifted land has been designated by the federal Minister of...

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Ontario Ministry Releases Report on Potential Dual Purpose Corporate Legislation

Andrew Valentine

The Ontario Ministry of Government and Consumer Services has released a long anticipated report on a potential framework for the introduction of a “hybrid” corporate structure in Ontario.  Such legislation would be designed to facilitate social enterprise and may be...

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What’s Happening at Miller Thomson

Sandra Enticknap was appointed the honour of Queen’s Counsel (Q.C.) in December, 2014. Gillian Tuck Kutarna presented “Board Governance” to the Ontario Rural Institute on January 18, 2015 in Guelph, ON.

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CRA and the Political Activities Audits – An Update

Susan M. Manwaring

Imagine Canada recently released, in an Early Alert, the answer to a question posed to the Minister of National Revenue in October 2014 on the status of the political activity audits. The information obtained is quite interesting and gives us...

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Is it Time to Amend the By-laws of Ontario Not-for-Profit Corporations?

Kate Lazier

Many Ontario non-share corporations have been waiting on the Not-for-Profit Corporations Act (“ONCA”) to come into force before updating their corporate documents.  Should these corporations continue to wait or should they update their corporate documents now? The ONCA was passed...

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Considerations on Winding Up a Charity

Robert B. Hayhoe

We are asked from time to time to assist with the dissolution of an existing registered charity.  However, often we suggest to our clients that it might be better for them to either amalgamate the existing charity into another charity...

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British Columbia Society Act Update

Brendan Burns

As previously reported in this Newsletter, the British Columbia Ministry of Finance released a White Paper in early August of 2014 containing policy recommendations for a new Society Act to regulate the governance, organization and operation of non-share capital entities...

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CRA Releases New T3010 – Registered Charity Information Return

Natasha Smith

The Canada Revenue Agency (“CRA”) recently released an updated Form T3010 E(15) – Registered Charity Information Return.  This form must be used by registered charities with fiscal periods ending on or after January 1, 2014.  Aside from a few updated...

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