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First-time donor’s “super credit”

Borden Ladner Gervais LLP
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Canada
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March 22 2013

With the tabling of the 2013 Federal Budget yesterday, the federal government announced the introduction of a temporary "First-time Donor's Super

NPOs with 'for-profit' subsidiaries - when is this acceptable?

Borden Ladner Gervais LLP
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Canada
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March 6 2013

The Canada Revenue Agency (the "CRA") recently issued a ruling discussing the ability of a paragraph 149(1)(l) not-for-profit organization to

Budget 2012 and charities

Borden Ladner Gervais LLP
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Canada
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May 1 2012

A foreign charitable organization may currently be registered as a qualified donee where it can demonstrate that: (1) it was the recipient of a gift from the Government of Canada; and (2) except for the residency requirement, it would meet the Canadian common law definition of charitable and would generally be eligible for registration in Canada

The June 2011 federal Budget updates for the not-for-profit and charity sector

Borden Ladner Gervais LLP
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Canada
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June 29 2011

The reality of a majority Conservative government means the measures introduced in Finance Minister Jim Flaherty’s June 2011 Budget are likely to become law

How to survive an audit: tips for NPOs and charities

Borden Ladner Gervais LLP
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Canada
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June 29 2011

Having taken a new administrative position restricting the activities not-for-profit organizations (NPOs) can undertake to earn revenue, the Canada Revenue Agency (the CRA) has now established the NPO Risk Identification Project (the Project

CRA audit project shines spotlight on NPOs

Borden Ladner Gervais LLP
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Canada
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April 29 2011

After signaling a policy shift with the release of two technical interpretations that broaden the circumstances in which not-for-profit organizations (NPOs ) are considered to violate the “purpose” requirement, the Canada Revenue Agency (CRA) has commenced an audit project targeting NPOs whose operations may bring them offside

Ontario HST: what every not-for-profit organization and charity needs to know

Borden Ladner Gervais LLP
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Canada
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March 31 2010

On July 1, 2010, Ontario will join Newfoundland and Labrador, Nova Scotia and New Brunswick in implementing the harmonized sales tax ("HST"