Impact Social

Mains sur un globe terrestre, ciel en arrière-plan

March 31, 2015

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What’s Happening at Miller Thomson

Robert Hayhoe presented on « CRA Audits: How to Avoid and Handle Them Correctly » at the UJA Federation of Greater Toronto’s 4th Annual Charity Law Seminar on March 2, 2015. Andrew Valentine published a detailed analysis on the legal principles and...

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Court Rules on Whether Unalterable Provisions in a Constitution can be Amended

Nicole K. D’Aoust, Sarah Fitzpatrick

In a judgment rendered by the Supreme Court of British Columbia (the “Court”) on March 12, 2015, entitled Re Vancouver Opera Foundation, the Court held that British Columbia’s Society Act (the “Act”) does not permit societies to amend provisions of...

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SCC Clarifies Constructive Dismissal and Employee Suspensions

A new Supreme Court of Canada (“SCC”) decision provides guidance with regard to constructive dismissals and employee suspensions. In particular, it finds that employers must provide a business justification for administrative suspensions with pay or else risk being deemed to...

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CRA Comments on Spousal Sharing of Estate Donation Tax Credits

Andrew Valentine

In a recent technical interpretation issued on January 27, 2015, CRA commented on the ability of a surviving spouse or common law partner to share donation credits arising from gifts made by the estate of the deceased spouse.  CRA commented...

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New British Columbia Societies Act

Sarah Fitzpatrick

On March 25, 2015, Bill 24, the new Societies Act, was introduced in the British Columbia legislature for its first reading. If passed, Bill 24 will repeal and replace the current Society Act, which was enacted in 1977, with modern...

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