Draft Regulations Relating to Signage in Quebec and French Language
All entities operating in Quebec, including charities and non-profits, may soon be required to have a sufficient presence of French when a trademark in a language other than French is displayed on signage or posters outside a place of operation....
FCA Decisions on Charities
Canadian Tax Highlights, Volume 24, Number 5, May 2016
Is Medical Marijuana Covered by your Group Health Plan?
The use of marijuana for certain medical purposes has been legal in Canada for approximately 15 years. While the medical uses of marijuana and the regulation of its distribution are similar to the use and regulation of prescription drugs, medical...
Federal and Alberta Governments To Match Red Cross Donations Designated For Fort McMurray
The Alberta Provincial Government announced on May 4th that it will match donations made to The Canadian Red Cross Society (the “Red Cross”) that are designated to support the residents affected by the wildfires currently blazing in the Fort McMurray,...
Courts Raise the Stakes on Tax Filings
The Canada Revenue Agency (“CRA“) and the Federal Court of Appeal have taken surprising positions recently that expose registered charities to revocation risk if they make mistakes on their T3010 – Registered Charity Information Return (“T3010“) and other tax filings....
Varying Charitable Purpose Trusts: Application of Cy-près and Administrative Scheme Making Powers in British Columbia
In The Sidney and North Saanich Memorial Park Society v. British Columbia (Attorney General), 2016 BCSC 589 (“Sidney“), Madam Justice Dardi of the British Columbia Supreme Court clarified when the Court can apply its cy-près and administrative scheme making powers...
Tax Treatment of Charitable Donations from Spousal Trusts
Your Guide to Charitable Giving and Estate Planning, Spring 2016
Understanding recent changes to estate taxation affects the use of spousal trusts Charities and advisors in the area of gift planning must ensure that they fully understand the rules surrounding donations to registered charities from spousal trusts. These rules have...
Quebec 2016 Budget
On March 17, 2016, Quebec released its provincial budget. The budget contained several measures designed to increase the benefit to Quebec resident donors from charitable donations and to facilitate the operations of resident donors in Quebec. Improving the Tax Treatment of...
Summary of CRA Filing Requirements for Tax-Exempt Corporations
There are a number of persons besides Canadian registered charities and non-profit organizations that have special tax-exempt status under the federal Income Tax Act (Canada) (the “Act”). These persons are listed in a section of the Act called “miscellaneous exemptions.” ...
Introduction
On March 22, 2016, Minister of Finance Bill Morneau tabled the highly anticipated 2016 Federal Budget (the “Budget”), the Liberal Government’s first budget, entitled “Growing the Middle Class”. We are pleased to provide our summary of tax measures contained in...
