Charities Legislation & Commentary, 2025 Edition
Jan 2025 Charity & NFP Law Update
Published on January 30, 2025
The 2025 Charities Legislation & Commentary, co-edited by Terrance S. Carter, M. Elena Hoffstein and Professor Adam Parachin, was published on December 24, 2024, and is now available. This consolidation provides an updated tool to facilitate charity law research by setting out excerpts from, and in some cases the entire text of approximately 145 key federal and Ontario statutes and 75 regulations that apply to charities. New to the 2025 edition is commentary on the most recent amendments to the Income Tax Act which will affect charities, including changes to the alternative minimum tax regime as it relates to charitable giving, discussion of draft legislation proposing to amend reporting rules for bare trusts and express trusts and proposing to remove fundraising expenditures from expenditures included towards the calculation of the disbursement quota, discussion of draft legislation proposing to amend reporting rules for bare trusts and express trusts and proposing to remove fundraising expenditures from expenditures included towards the calculation of the disbursement quota, and discussion on of the new Foreign Influence Transparency and Accountability Act and changes to the Criminal Code relevant to Canada’s anti-money laundering and anti-terrorist financing regime, among other topics. Order the book by clicking here. |