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NPO Tax Returns - Late Filing
  • Miller Thomson LLP
  • Canada
  • January 11 2017

Incorporated non-charitable not-for-profit organizations (“NPOs”) must file a T2 tax return with the Canada Revenue Agency (“CRA”) just like a


CRA Publishes First Ever Report on the Charities Program 2015-2016 - Summary and Commentary
  • Miller Thomson LLP
  • Canada
  • January 11 2017

On December 30, 2016, the Canada Revenue Agency ("CRA") published its Report on the Charities Program 2015-2016 (the "Report"). Referred to by Bob


CRA Releases New Administrative Form for Updating Director, Trustee and Like Official Information
  • Miller Thomson LLP
  • Canada
  • January 11 2017

Registered charities are required to keep current the information recorded with the Canada Revenue Agency (“CRA”). Specifically, registered charities


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


New Year, New AODA Requirements
  • McMillan LLP
  • Canada
  • December 28 2016

When the calendar turns over on January 1, 2017, private and not-for-profit organizations with 1-49 employees in Ontario (small organizations) will


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


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


Benefits and disadvantages of incorporating an unincorporated association
  • Miller Thomson LLP
  • Canada
  • November 27 2009

On occasion we are asked to discuss the differences between associations and corporations


The new British Columbia Societies Act: what happens next?
  • Fasken Martineau DuMoulin LLP
  • Canada
  • May 26 2015

The new Societies Act (S.B.C. 2015 c.18) received Royal Assent on May 14, 2015. It provides rules for the incorporation and governance of


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