A step forward for charities: Senator tables Bill to reform restrictive rules
Early last week, Senator Ratna Omidvar tabled Bill S-222, The Effective and Accountable Charities Act (the “Bill”), to break down barriers for Canadian charities working with other organizations, both in Canada and abroad. The Bill, if enacted, will bring age...
Claiming home office expenses due to the COVID-19 pandemic
The Canada Revenue Agency (the “CRA”) announced in December new measures designed to simplify the ability of taxpayers to deduct employment expenses related to remote working. These new measures are a simplified method to calculate the deduction with a flat...
Reminder to file your Federal Annual Return Filings
A lot has happened in the past year and it is easy to forget about maintaining corporate records. This serves as a reminder that non-profits that are subject to the Canada Not-for-profit Corporations Act (the “CNCA”) are required to file an annual...
Gifts of life insurance in Ontario: MPP introduces bill amending the Insurance Act
An Ontario MPP recently introduced a private Member’s bill that would amend the Ontario Insurance Act[1] (the “Act”). The amendment purports to amend the prohibition on trading and trafficking in insurance policies so that it does not apply if the...
Donation of ecological or cultural property – timing is everything: Lessons from Yellow Point Lodge Ltd. v. Canada, 2020 FCA 195 (CanLII)
The recent Federal Court of Appeal (FCA) decision in Yellow Point Lodge Ltd. v. Canada, 2020 FCA 195 (CanLII) (Yellow Point) is a reminder that timing can be everything when making donations of ecologically sensitive land or Canadian cultural property....
CRA releases guidance on relief of poverty and charitable registration
On November 27, 2020, the Canada Revenue Agency (“CRA”) released CG-029, a new Guidance on relief of poverty and charitable registration. This Guidance, which replaces Summary policy CSP-P03, Poverty, explains CRA’s administrative policy on charity law, including the criteria an...
Policing fake news and other updates: CRA finalizes CG-027, Public policy dialogue and development activities by charities
On November 27, 2020, Canada Revenue Agency’s (“CRA”) Charities Directorate announced the release of five new and updated administrative guidances. Among these guidances is CG-027, Public policy dialogue and development activities by charities (the “Guidance”), which provides CRA’s interpretation of...
New CRA guidance on advancement of education and charitable registration
As announced in our recent News Alert, the Canada Revenue Agency’s Charities Directorate announced the release of five new and updated guidance documents on November 27, 2020. This includes CG-030, Advancement of education and charitable registration (the “Guidance”). This new...
CRA revises guidance on using an intermediary to carry on a charity’s activities within and outside of Canada
On November 27, 2020, the Canada Revenue Agency (“CRA”) released updated versions of CG-004, Guidance on using an intermediary to carry on a charity’s activities within Canada, and CG-002, Guidance on Canadian registered charities carrying on activities outside Canada. While...
Paths Forward in Financially Troubled Times: A Restructuring and Insolvency Guidebook for Charities and Non-profit Organizations
The Muttart Foundation
Susan Manwaring and Craig Mills are contributors to The Muttart Foundation’s Paths Forward in Financially Troubled Times: A Restructuring and Insolvency Guidebook for Charities and Non-profit Organizations. The resource sets out various options available to organizations experiencing financial hardship. Read...
