CRA's Developing Position on Inactive Charities January 29, 2014 Robert B. Hayhoe Among the 80,000 or so Canadian registered charities, there are a number of charities with no assets, liabilities or activities. This article explores CRA's developing position with respect to inactive charities.
CASL Update for Charities and Other Not-for-Profits: Coming into Force July 1, 2014 January 29, 2014 Carol Anne O’Brien The federal government recently released the final regulations to implement Canada’s Anti-Spam Legislation. Most provisions will come into force on July 1, 2014. This article highlights the requirements and exceptions for charities and non-profits in complying with the new legislation.
Municipalities and First Nations - Importance of "Qualified Donee" Registration January 08, 2014 Margaret H. Mason In 2012 the CRA indicated that it would require all “municipal or public bodies performing a function of government in Canada” to register with the CRA to become, or to remain, a qualified donee. The CRA has finally announced details regarding the process for registration.
CRA Releases Political Activities Self-Assessment Tool January 08, 2014 Camille Jordaan The CRA recently released a new political activities self-assessment tool.
What to Do? Commercial Activities Under the ONCA June 21, 2013 Jonah Mayles Subsection 8(3) of the ONCA permits a not-for-profit corporation to have purposes of a commercial nature if its articles state that the commercial purpose is intended only to advance or support one or more of the non-profit purposes of the corporation.
What Does a Tax Shelter Look Like? June 21, 2013 David A. van der Woerd Canada Revenue Agency is scouring the charitable sector to shut down tax shelters which use the taxable benefits available to it for illicit purposes.
Federal Legislation Update June 21, 2013 Terrance S. Carter A number of important Federal government legislative measures over the last month continue to have an impact on the charity and not-for-profit sector.
Budget 2013 - What’s New for Charities and Non-Profits June 21, 2013 Susan Manwaring The Federal Government introduced its 2013 Budget on March 21, 2013. Suffice to say there really wasn’t much new for charities or non-profits.
Update on Ontario's Not-for-Profit Corporations Act, 2010 June 21, 2013 Clifford Goldfarb The Ontario Not-For-Profit Corporations Act, which was passed in 2010, was originally scheduled to come into effect on January 1, 2013...
Chair's Report June 21, 2013 Linda J. Godel All good things must come to an end and so too must my term as chair of the OBA Charity and Not-for-Profit Law Section. As I write my last Chair’s Report, my thoughts turn to my last two (almost) years in office.