Special Announcement: Social Impact Group Ranked Band 1 in Chambers for Second Year in a Row!
Miller Thomson’s Social Impact Group is proud to announce that it has received Band 1 (highest) ranking in the 2019 Chambers Canada Guide for the second year in a row in the area of Charities/Non-profits. This is the second year that Chambers has released...
Saskatchewan’s The Informal Public Appeals Act: the Humboldt Broncos Case Study
The Saskatchewan Court of Queen’s Bench has ordered money to be distributed from the Humboldt Broncos Memorial Fund Inc. to the victims and families impacted by the shocking bus crash in which 16 members of the team were killed and...
Registered Charity T3010 Mailing Address Change
To meet their obligations under the Income Tax Act (Canada), all registered charities must file a Registered Charity Information Return (T3010) on an annual basis within six months of their financial year end. Canada Revenue Agency has issued an update...
News Alert – Finance Releases Proposed Legislative Changes to Political Activities Rules
On Sept 14, 2018, the Department of Finance released draft legislation proposing amendments to the provisions in the Income Tax Act (Canada) (the “Act”) that deal with political activities by registered charities and registered Canadian amateur athletic associations (“RCAAAs”). This draft legislation,...
Canada without Poverty Decision Appealed and Federal Government announces changes to the Political Activities Rules in the Income Tax Act
Readers will recall seeing our summary of the recent decision of Justice Morgan in Canada Without Poverty v. AG Canada – a Charter decision in which Canada Without Poverty (“CWP”) argued that the provisions of the Income Tax Act (Canada)(“ITA”)...
Ontario Court Strikes Down Limits on Non-partisan Political Advocacy by Charities
An Ontario court decision rendered on July 16th may completely change the rules about political advocacy by Canadian charities. The decision struck down the law limiting a charity’s non-partisan political activities. This affects every Canadian charity hoping to get public...
Canadian Income Tax on US Charities
How does a US charity make sure that it does not pay Canadian tax? By applying for an exemption letter from the Canada Revenue Agency (CRA). In Canada, only a charity that is a Canadian registered charity is exempt generally...
GDPR Compliance for Canadian Organizations
The European Union’s General Data Protection Regulation (the “GDPR”) came into force on May 25 of this year. While the GDPR has been a hot topic for some time in Europe, it has only recently begun to hit the radar...
Susan Manwaring comments on Ontario court ruling regarding political activities of charities
The Narwhal, "The unmuzzling of Canadian charities"
The article discusses the Canadian Revenue Agency’s longstanding rule that limits the amount a Canadian charity can devote to political activities to 10% of its resources. An Ontario judge recently ruled this was infringement on the constitutional right to free...
30 Months in Jail for Facilitating False Donation Tax Scheme
The Court of Appeal for Ontario has just upheld the conviction and 30-month jail sentence of a tax return preparer who facilitated false charitable donation claims. The Court in R. v. Ajise considered a situation where Mr. Ajise prepared tax...
