2019 Federal Budget Edition
Disponible en français : Édition du budget fédéral de 2019 Introduction The Federal Budget was tabled by Finance Minister Bill Morneau on March 19, 2019 (the “Budget”). The Budget focuses on the government’s spending priorities for 2019 and into the future....
2019 Miller Thomson Federal Budget Review
Disponible en français : Analyse du budget fédéral de 2019 par Miller Thomson With the tabling of its federal Budget (“Budget 2019”), the Federal Government (the “Government”) has renewed its commitment to “investing” in the Canadian middle class (and in...
Ontario Gaming Regulator Launches Phase Two of Electronic Raffles Roll-Out, Offering Increased Fundraising Opportunities for Licensed Non-Profits
On January 18, 2019, the Government of Ontario announced changes to its raffle licensing framework, which provides more options and greater flexibility to Ontario charities and religious organizations wishing to fundraise through online raffles. This is in line with the...
Major Developments In Political Activities Rules For Canadian Charities
The Exempt Organization Tax Review, January 2019, 31-38
Robert Hayhoe and Natasha Smith author an article discussing current law governing Canadian charities’ political activities. Read the article (by subscription only)
From Charity to Social Impact
Lexpert Magazine February 2019 Issue
Canadian society has long viewed charities (and other non-profit) organizations as being a wholly different category from businesses, sometimes called the “third sector” However, recently, we have begun to focus more on social purpose and social impact as goals, and...
Returning Funds to Donor: Doukhobor Heritage Retreat Society #1999 v. Vancouver Foundation
In the case Doukhobor Heritage Retreat Society #1999 v. Vancouver Foundation, the British Columbia Supreme Court considered whether a permanent fund established by a charity, the Doukhobor Heritage Retreat Society #1999 (the “Society”), at the Vancouver Foundation, a community foundation,...
Recent Court Decisions Address Requirement to Provide Membership Lists
Two recent decisions of the Ontario Superior Court of Justice shed light on how courts will interpret the requirement under corporate legislation to furnish members with a membership list upon request. Under the Ontario Corporations Act, any person may request...
BC Employer Health Tax Issues for Charities and Not-for-Profits
The employer health tax (EHT) is a new employer tax on the remuneration paid to employees and former employees residing in British Columbia. All employers are subject to the tax, but special rules apply to employers that are charities or...
CRA Releases Draft Guidance on New Rules Permitting Charities to Engage in ‘Public Policy Dialogue and Development Activities’
Over the past couple of years, we have been following the issues that have arisen with the provisions in the Income Tax Act (Canada) (“ITA”) concerning the rules that govern the form of advocacy or “political activities” that a charity...
Change on the Horizon: Significant Amendments to Canada’s Trademark Laws Take Effect on June 17, 2019: What Charities and Not-for-Profits Can Do Now to Prepare
First tabled in 2014, Canada’s trademark regime changes are finally set to take effect on June 17, 2019. The trademark regime changes represent the most significant changes to Canada’s trademark laws (in both substance and procedure) since 1954 and are...
