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On August 27, 2013 the Canada Revenue Agency (“CRA”) released CG-021, a new Guidance that sets out CRA’s interpretation of the law pertaining to the promotion of health and charitable registration. Both existing health care organizations that are registered as...
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New In Force Date As many of you know, the in-force date of the Ontario Not-For-Profit Corporations Act, 2010 (the “ONCA”) has been a moving target. The last government announcement was that the ONCA would come into effect no sooner...
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We have commented in previous issues of this Newsletter on the CRA’s interpretation of the requirements for tax exempt status as a non-profit organization (NPO) under paragraph 149(1)(l) of the Income Tax Act. In a recent technical interpretation, CRA provided...
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In a recent advanced income tax ruling request, CRA discussed whether the transfer of 100% of the voting common shares of a taxable Canadian corporation to a public foundation resulted in the public foundation acquiring control of the corporation. Under...
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We are pleased to announce that Natasha Smith has joined Miller Thomson’s Charities and Not-for-Profit Group as an associate. Natasha, who was called to the Ontario Bar earlier this year, will be practicing at Miller Thomson’s Toronto office. Natasha can...
