Budget 2018: Sales and Excise Tax Proposals
The 2018 Federal Budget (“Budget 2018”) contains a number of excise and sales tax (GST/HST) proposals and amendments that may be relevant to registrants and practitioners. Each of the proposals below deals with issues that may require significant planning or...
All Canadian Registered Charities (and other Qualified Donees) Must Update Their Donation Receipts by March 31, 2019
Official donation receipts are required, under the regulations to the Income Tax Act (Canada), to contain certain information. Where a charity (or other qualified donee) issues a donation receipt that does not contain the requisite information, it may be subject...
Federal Budget 2018: Measures Affecting Charities and Non-Profits
Introduction The Federal Government of Canada tabled its 2018 Budget on February 27th. The Budget as a whole contained few measures that will affect charities and non-profits. There are, however, a few helpful changes, as well as indications that further...
2018 Miller Thomson Federal Budget Review
With today’s tabling of the 2018 Federal Budget (the “Budget”), the federal government followed through on its previously expressed commitments to reform the taxation of passive income earned by certain private Canadian corporations. It has also continued to “tighten” the...
Receipting and Donor Relations
Being able to issue donation receipts is one of the most significant benefits of being a registered charity. Donation receipts can provide donors with an incentive to make charitable donations, as they can be used to reduce the amount of...
CRA Launches In-Person Education Visits to Charities
In November 2017, the Canada Revenue Agency (“CRA”) launched the “Charities Education Program” (“CEP”), a new program that involves in-person visits to charities by designated CRA staff called CEP Officers. CRA has stated that the purpose of the visits is...
The Facilitation Payment Exemption is Gone – It’s Time to Revisit Your Anti-Corruption Compliance Program
Finally, with elimination of the “facilitation payment” exemption, a little-known loophole in Canada’s foreign anti-corruption law has been closed. However, there is now a need for extra-careful consideration of international business behaviours that may have previously been taken for granted....
Amended Bill 148 Passed Into Law
Introduction On June 1, 2017, the Ontario government introduced its Fair Workplaces, Better Jobs Act, 2017 (the “Act”). On November 22, the Act was passed in the Legislature and received Royal Assent on November 27. Headlining the Ontario government’s legislative changes is a hike...
Tax Court Confirms Interpretation of Clergy Residence Deduction
The Tax Court of Canada has decided a recent trio of cases, each involving the entitlement to the clergy residence deduction by rabbis teaching at religious day schools. The Court, consistent with prior decisions, confirmed that these teachers were not entitled...
The ONCA – Projected Proclamation Date Announced!
The Ontario Government has announced that it plans to proclaim the Ontario Not-for-profit Corporations Act (“ONCA”) into force in early 2020. Once in force, the ONCA will replace the Corporations Act (Ontario) – the statute currently governing non-profits incorporated in...
