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Commentary on October 24, 2012 Notice of Ways and Means Motion relating to tax matters - charitable foundations

  • Osler, Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • November 1 2012

The Notice of Ways and Means Motion (“NWMM”) proposes amendments to the definitions of “charitable organization” and “public foundation” in section 149.1 of the Act which would add a “control” test to the current “contributions” test, effective January 1, 2000

Not-for-profit law alert

  • Osler, Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • November 11 2011

On October 17, 2011, the long awaited Canada Not-for-Profit Corporations Act (the NFP Act) was proclaimed in force

New act to govern federal non-profit corporations

  • Osler, Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • September 24 2009

After several attempts over the past five years, Canada is finally getting new legislation to govern federal non-profit corporations