CRA Says There’s “Substantial Compliance” As Political Activities Audit Program Winds Down
On January 20, 2016, the Honourable Diane Lebouthilier, Minister of National Revenue (the “Minister”), announced that the Canada Revenue Agency (“CRA”) will commence winding down its review of political activities of registered charities. Minister Flaherty announced in the 2012 Budget...
Going Forward: Annual Reporting after Continuation under the CNCA
It has been over a year since federally incorporated non-share capital corporations were required to continue under the Canada Not-for-profit Corporations Act (“CNCA”). The CNCA, which replaced the Canada Corporations Act, was an overhaul of the legislation governing federally incorporated non-share...
Should Your Organization Stay under the ONCA or Continue to the CNCA?
Recently, the Ontario Ministry of Government and Consumer Services (the “Ministry”) released an update regarding the status of the Ontario Not-for-Profit Corporations Act, 2010 (“ONCA”). The latest news is that the Ministry will give at least 24 months’ notice before...
British Columbia Societies Act in Force
On November 23, 2015, by Order in Council No. 673, the new British Columbia Societies Act was proclaimed as coming into force on November 28, 2016. The new Societies Act replaces the current Society Act and modernizes the rules for...
Disclosure of Remuneration Under the New British Columbia Societies Act
The new British Columbia Societies Act, which will come into force on November 28, 2016, introduces a number of measures aimed at promoting transparency and accountability. While these measures are intended to promote both members’ and donors’ confidence and trust,...
The Corporation was Dissolved – What Can We Do?
Corporations under the Canada Corporations Act were required to continue under the Canada Not-for-profit Corporations Act before October 14, 2014. This process requires corporations to pass articles of continuance and file them with Corporations Canada. Corporations that have not taken...
New Developments Encourage Proactive Tax Planning
Your Guide to Charitable Giving & Estate Planning, November 2015
Charity as a Vehicle for Social Enterprise
The Social Entrepreneur, November 26 2015
Issues with Naming Societies and Not-For-Profits in Canada
One of the first things a not-for-profit is faced with on incorporation is what name it will have. Names are important because they play a role in developing an organization’s reputation. A name can also cause issues for an organization,...
Number of Canadian Non-Profit Management Degrees/Diplomas Growing
This fall, the University of Western Ontario’s (“UWO”) Brescia College welcomed its first class of students who enrolled in its new four-year undergraduate program in non-profit management. According to an article that appeared in The Globe and Mail in July,...
