1
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- Essential Charity Law Update
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2
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- 2013 Federal Budget Highlights
- Other Federal Initiatives
- Highlights of Recent CRA Publications
- Corporate Law Update
- Other Provincial Initiatives
- Selected Case Law
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3
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4
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- Bill C-48, Technical Tax Amendments Act, 2012
- Split receipting rules
- Definition of charitable organization and public foundation
- Revocation for gift to non-qualified donee
- Determination of fair market value of gifted property
- Bill S-7, Combating Terrorism Act
- Bill S-14, Fighting Foreign Corruption Act
- Amends the definition of “business” to remove “for profit” requirement
- Repeals the “facilitation payment” exemption
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5
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- CRA Guidance on How to Draft Purposes for Charitable Registration
- CRA Guidance on Purposes and Activities Benefiting Youth
- CRA Guidance on Foreign Activities Changes Rules on Capital Property in
a Foreign Country
- CRA Resources for Charities Concerning Political Activities
- Modifications Made to CRA Policy Statement on Political Activities
- Registration Requirements for Qualified Donees
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6
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7
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- Ontario Social Enterprise Strategy Announced
- No legislation introduced as of yet
- BC Approves Regulation for Community Contribution Companies
- Regulation came into force on July 29, 2013
- Nova Scotia Passes Community Interest Companies Act
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8
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- Proposed Employer Health Tax Act Amendments May Impact Charities
- Proposed Payday Lending Amendments in Ontario
- Amendments might have caught charities that engage in microfinance
lending, but the amendments are now expected to exempt charities
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9
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- Court Upholds Termination for Misapplying Charitable Funds
- English v. Travel Centres Canada
- Court Intervenes in Membership Dispute to Remove Directors
- Pal et al v. Chaterjee et al
- Court Intervenes in Church Dispute to Ensure Fairness in Membership
Admision
- Diaferia et al v. Elliott
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10
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- Federal Court of Appeal Decision in Prescient
- Prescient Foundation v. Minister of National Revenue
- Appeal in Guindon v The Queen
- Third party penalty (s. 163.2 of the Income Tax Act) against lawyer for
charity
- Ontario Human Rights Tribunal Rules that Atheism is a Creed/Religion
- R.C. v. District School Board of Niagara
- Applications to Delay Revocation of Charitable Property
- Chabad v. Minister of National Revenue
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