Impact Social

Mains sur un globe terrestre, ciel en arrière-plan

July 2013

Affichage de 1 à 6 sur 6

( Disponible en anglais seulement )

Miller Thomson Adds New Expertise

Miller Thomson is pleased to announce that Danielle Bush has joined the firm in our Toronto office.  Danielle has expertise working with intellectual property and information technology issues for registered charities, and has expertise on gaming laws and regulation in...

Plus

( Disponible en anglais seulement )

No Charter Protection in Tax Shelter Civil Penalties Case

Robert B. Hayhoe

In our December 2012 issue, we commented on the decision of the Tax Court in Guindon – that third party civil penalties were really criminal and therefore gave rise to Charter protection.  That decision has now been overturned by the Federal...

Plus

( Disponible en anglais seulement )

CRA Announces Application Process for Organizations Wanting to be Recognized as Qualified Donees

Susan M. Manwaring

In Budget 2011, the Federal Government announced a new system of registration which came into force on January 1, 2012 for organizations other than registered charities that are included in the list of entities that are “qualified donees” for the...

Plus

( Disponible en anglais seulement )

Picking a Corporate Jurisdiction

Kate Lazier

In every province non-share corporations have the option to incorporate provincially or federally.  In most jurisdictions in Canada an existing corporation can also apply change jurisdiction.   Thus, corporations often wonder what statute they should choose to govern the corporation. Ontario...

Plus

( Disponible en anglais seulement )

CRA Releases Guidance on Drafting Charitable Purposes

Andrew Valentine

On July 25, 2013, CRA released a new Guidance, CG-019, entitled “How to Draft Purposes for Charitable Registration”.  This Guidance updates previously released policy statements on acceptable charitable purposes (or “objects”) and sets out CRA’s recommended approach to drafting charitable...

Plus

( Disponible en anglais seulement )

What’s Happening

Sandra Enticknap and Angela Ross of PricewaterhouseCoopers spoke on “Giving So It Doesn’t Hurt: Maximizing Credits When Gifting by Wills and Trusts” at the STEP Canada Conference which was held in Toronto, on June 11, 2013. Kate Lazier published “New...

Plus

Affichage de 1 à 6 sur 6