We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 1,208

Cause-Related Marketing: New CRA Guidance on Receipting
  • Miller Thomson LLP
  • Canada
  • March 15 2017

Recently, Canada Revenue Agency (“CRA”) released guidance on registered charities issuing receipts for cause-related marketing arrangements


Directors and Senior Managers Under the New Societies Act: What Can You Bring to the (Board) Table?
  • Fasken Martineau DuMoulin LLP
  • Canada
  • March 13 2017

British Columbia’s new Societies Act came into force at the end of November 2016. In addition to requiring that all 27,000 or so B.C. societies


Non-profit board members’ duty of confidentiality
  • Borden Ladner Gervais LLP
  • Canada
  • June 20 2012

Like their for-profit counterparts, board members of a non-profit corporation are in a fiduciary relationship with the corporation


First-Time Donor’s Super Credit will Expire after 2017
  • Miller Thomson LLP
  • Canada
  • March 22 2017

The Budget confirms that the so-called first-time donor’s super credit will expire at the end of 2017. The super credit was introduced in the 2013


Last Chance to Transition Under the Canada Not-for-profit Corporations Act
  • Miller Thomson LLP
  • Canada
  • March 15 2017

Innovation, Science and Economic Development Canada (formerly Corporations Canada) has announced that all Federally incorporated non-profits are


Tax treatment of the provision of rent-free leases to charity
  • Miller Thomson LLP
  • Canada
  • January 31 2013

Charities are occasionally offered the opportunity to use the property of another person free of charge. This may include the provision of rent-free


Social Impact Newsletter - Special Budget Edition
  • Miller Thomson LLP
  • Canada
  • March 22 2017

The Federal Government of Canada tabled its 2017 Budget on March 22nd. The Budget was relatively thin compared to the last Federal Budget and did not


Major asset transfers between charities: corporate law considerations
  • Miller Thomson LLP
  • Canada
  • April 30 2011

From time to time registered charities may find themselves in situations, often driven by economic considerations, where they are considering whether to cease carrying on certain elements of their operations


Reference letter liability
  • Miller Thomson LLP
  • Canada
  • August 31 2011

Charities and non-profit organizations that provide reference letters to departing and former employees need to ensure that they are aware of the possible legal implications that such letters entail


The Canada Revenue Agency's views on 149(1)(l) non-profit organizations
  • Miller Thomson LLP
  • Canada
  • December 22 2009

A recently released technical interpretation (document 2009-0337311E5) has given rise to concerns that the Canada Revenue Agency ("CRA") may be altering its administrative policies with respect to how organizations that are established with the intention of qualifying as a 149(1)(l) tax exempt non-profit organization can operate