2023

Draft legislation proposals released by the Department of Finance at the end of August implement measures introduced in this year’s federal budget. Importantly, they change the manner in which testamentary charitable gifts will be dealt with.

Two years after the Income Tax Act’s provisions for ineligible individuals came into force, the CRA has released its guidance for interpreting and enforcing those provisions.

Troy McEachren examines the recent decision in Lloyds TSB Foundation for Scotland v. Lloyds Banking Group PLC, which he says highlights the importance of careful drafting of charitable donation agreements.

Canada’s new anti-spam legislation will come into force on July 1, 2014 – are you and your clients prepared for it? Carol Anne O’Brien looks at what the legislation means for charities and other not-for-profit organizations.

The 2014 federal budget contained some nuggets for the people who’ve long desired simplified rules governing testamentary charitable giving.

Theresa L.M. Man takes us through a new guidance released in February by the Canada Revenue Agency that deals with charities that provide housing to their beneficiaries, which updates and replaces the previous guidance, released in 2003.

Re TLC The Land Conservancy of British Columbia provided the first test for BC’s Charitable Purposes Preservation Act – the only provincial legislation of its kind in Canada.

A review of the CRA’s Report on its Non-Profit Organization Risk Identification Project, undertaken due to concern that non-profit organizations were not complying with Income Tax Act rules regarding permissible activities, and more.