by Dev User | Oct 21, 2019 | Uncategorized
Oct 2019 Charity & NFP Law Update
Ontario Proposes Exemptions to Food Premises Regulation 493/17
In a News Release from the Government of Ontario on October 29, 2019, the Ministry of Health announced that they haveproposed amendments to the Food Premises Regulation 493/17 under the Health Protection and Promotion Act (“Regulation 493/17”). While the proposed draft amendments were not available at the time of writing, the News Release indicates that they would exempt organizations that serve “low risk foods”, such as fresh fruit and pre-packaged foods, from certain provisions under Regulation 493/17. The exemptions would include the requirement for food premises operators to operate with industrialized cleaning equipment, maintain an adequate number of hand washing stations, and have a trained, certified food-handler onsite.
Currently, charities and not-for-profits are not exempt from these requirements under Regulation 493/17, except in limited circumstances, for example with certain bake sales. The News Release indicates that the proposed amendments are being introduced to reduce the burden on food banks, soup kitchens, and similar operations, many of which are charitable or not-for-profit, because the current legislation in Ontario “doesn’t distinguish between fast-food chain restaurants and the various not-for-profit soup kitchens, after school programs and new and innovative food rescue and delivery organizations which operate in schools, community centres, churches, mosques, temples and synagogues.”
The Ministry of Health is consulting with the public on the proposed amendments, and is welcoming feedback until November 27, 2019.
Québec Bill 13 Amends Act respecting the Québec sales tax
Québec Bill 13, An Act to amend the Taxation Act, the Act respecting the Québec sales tax and other legislative provisions (“Bill 13”), received Royal Assent and came into force on June 19, 2019. Of note to charities and not-for-profits, Bill 13 introduced new section 66.1 to the Act respecting the Québec sales
tax. Section 66.1 includes changes to the rules relating to donations to charities with regard to the taxable supply of property or a service that is included in determining the amount of an advantage to a donor. The wording in this section had previously been proposed in Bill 175, which was discussed in the May 2018 Charity & NFP Law Update, but which never received Royal Assent.
Read the October 2019 Charity & NFP Law Update
