Impact Social

Mains sur un globe terrestre, ciel en arrière-plan

Octobre 2012

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Corporations Canada – Change of Policy Regarding Addresses For Directors

Corporations Canada has, in the past, required that a corporation provide the residential address of each director when filing information with their office. Examples of documents for not-for-profit corporations and charities on which a director’s address is recorded with Corporations...

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New Target Date for the Ontario Not-For-Profit Corporations Act

Kate Lazier

The Ontario government recently announced that the Not-For-Profit Corporations Act, 2010 (the “ONCA”) will come into force on July 1, 2013.  As we have reported previously, the ONCA has been passed by the Ontario Legislature but is not yet in...

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Court Finds Fundraiser Guilty of Fraud

Susan M. Manwaring

Adam Gour stands charged that « …between the 1st day of September in the year 2009 and the 30th day of November in the year 2009, … at the Town of Bradford West Gwillimbury, … and elsewhere in the Province of...

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CRA Comments on Donations of Depreciable Property

Andrew Valentine

A recent CRA technical interpretation provides a useful review of the rules surrounding donations of depreciable property.  CRA was responding to questions from a taxpayer inquiring about the tax treatment of such donations in several different scenarios. Essentially, CRA considered...

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The Case of the Missing Records – Part 3

This is the third in a series of articles about how to deal with deficiencies in corporate records. In Part 1, we discussed the importance of conducting thorough searches of available records and evidence of past corporate actions and decisions.  In...

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