Impact Social

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June 2013

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Miller Thomson Foundation Announces Recipients for 2013 National Scholarship Programme

The Miller Thomson Foundation is pleased to announce the recipients for its 2013 National Scholarship Programme.  One-hundred high school students will receive entrance scholarships in the amount of $3,000 each to support their pursuit of secondary education in Canada.  Over 1,600...

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CRA Releases New Guidance on Charitable Purposes and Activities that Benefit Youth

Amanda J. Stacey

CRA has released a new Guidance, CG-020, that sets out the Charities Directorate’s position on when an organization that is established to benefit youth will qualify for registration.  Registered charities that provide services for youth, as well as organizations that...

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Ontario Not-For-Profit Corporations Act Changes

The Ontario Government recently introduced Bill 85, which will amend the Not-For-Profit Corporations Act, 2010 (ONCA).  The bill contains many technical fixes and includes two important changes to the ONCA. As promised by the government in a previous announcement, the...

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Director General of CRA Charities Directorate Discusses Political Activities

Andrew Valentine

CRA has published the text of a recent address by Cathy Hawara, the Director General of the CRA Charities Directorate, that was given at the Canadian Bar Association National Charity Law Symposium on May 10, 2013.  This address has become...

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Maximizing Credits when Gifting by Will and Trusts

Sandra L. Enticknap

At the 2013 Society of Trusts and Estates Practitioners (STEP) Conference, there was a review of the law and the positions of CRA regarding gifts to registered charities by Will or by trusts, and the technical rules and complications that...

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What’s Happening

Robert Hayhoe and Andrew Valentine published “Structural Challenges for Social Enterprise in Canada” in Trusts & Trustees, Vol. 19 Nol. 6 (July 2013) 519-525. Robert Hayhoe co-presented “Governance and Redeveloping By-laws” with Jane Garthson, Garthson Leadership Centre at the EDLink...

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