With Autumn quickly approaching, teachers, parents and kids aren’t the only ones getting back to work.  On the heels of its recent release on charitable purposes (you can find our blog article titled "Drafting charitable purposes" here for more information: http://blog.blg.com/nfp/Lists/Posts/Post.aspx?ID=143), the Canada Revenue Agency ("CRA") has now released a new guidance on the promotion of health and charitable registration and some new information on amalgamations, mergers and consolidations involving charities.  

Guidance CG-021 – Promotion of Health and Charitable Registration can be found here: http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/hlth-eng.html?rss.
 
The CRA’s recent release of information about amalgamations, mergers and consolidations involving charities can be found here: http://www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/chngs/mlgmtns-mrgrs-cnsldtns-eng.html.