Explanatory Notes on changes to Tax Legislation and Regulations Released
On September 8, 2017, the Minister of Finance released two explanatory notes, Legislative Proposals Relating to the Income Tax Act and Explanatory Notes (“ITA Proposals”) and Legislative and Regulatory Proposals Relating to the Goods and Services Tax/Harmonized Sales Tax and to the Excise Act and Explanatory Notes (“GST/HST Proposals”). Among numerous proposed changes to the Income Tax Act, the ITA Proposals contain proposed legislative changes concerning ecological gifts that are the same as those proposed by the 2017 Federal Budget’s Notice of Ways and Means Motion to Amend the Income Tax Act and Other Related Legislation and outlined in Charity & NFP Law Bulletin No. 399. Although not yet available, these amendments are expected to be introduced as legislation through a future Budget Implementation Act. The GST/HST Proposals propose changes to subsection 225.1(2) of the Excise Tax Act by amending the criteria for the calculation of net tax for charities.
National Security and Intelligence Committee of Parliamentarians Act and Regulations
On October 6, 2017, both the National Security and Intelligence Committee of Parliamentarians Act (the “Act”) and the National Security and Intelligence Committee of Parliamentarians Regulations (the “Regulations”) came into force pursuant to separate Orders of the Governor General in Council. As discussed most recently in the August 2017 Charity and NFP Law Update, the Act establishes the National Security and Intelligence Committee of Parliamentarians and makes several amendments to other acts, including the Access to Information Act, the Privacy Act, and the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, among others. For additional information on the Act and the Regulations, see the Anti-Terrorism Law Update, below.
Ontario Bill 154, Cutting Unnecessary Red Tape Act, 2017 Status Update
On October 3, 2017, Bill 154, Cutting Unnecessary Red Tape Act, 2017, was referred to the Standing Committee on Justice Policy (the “Committee”). The first meeting of the Committee was held on October 19, 2017, which included the participation by some organizations from the not-for-profit sector. A clause-by-clause review has been scheduled for October 26, 2017. Further information on the Bill 154 amendments to the Charities Accounting Act (“CAA”) is available in Charity & NFP Law Bulletin No. 407. Further information on the Bill 154 amendments to the OCA is available in Charity & NFP Law Bulletin No. 406. For additional information on the Bill 154 amendments to the ONCA, see Charity & NFP Law Bulletin No. 409, above.
Ontario Bill 160, Strengthening Quality and Accountability for Patients Act, 2017
Bill 160, Strengthening Quality and Accountability for Patients Act, 2017 (“Bill 160”), was introduced in the Ontario Legislative Assembly on September 27, 2017. Bill 160 amends, enacts and repeals a number of Acts regulating healthcare in Ontario. Among the several other statutory changes introduced by Bill 160, it enacts the Health Sector Payment Transparency Act, 2017, the Medical Radiation and Imaging Technology Act, 2017 and the Oversight of Health Facilities and Devices Act, 2017. Bill 160 also establishes a new system to deal with both the restraining and confining of residents to replace the provisions of “secure units” in the Long-Term Care Homes Act, 2007. Similarly, Bill 160 establishes new requirements for the confinement or restrain of residents of a retirement home. For additional information, see Omnibus Bill Proposes Changes to Ontario Healthcare Law, below.
Ontario Bill 166, Strengthening Protection for Ontario Consumers Act, 2017
Bill 166, Strengthening Protection for Ontario Consumers Act, 2017 (“Bill 166”) was introduced in the Ontario Legislative Assembly on October 5, 2017 and debated on second reading on October 17, 2017. Schedule 3 of Bill 166 enacts the Ticket Sales Act, 2017, establishing a variety of restrictions on the sale of tickets to recreational, sporting, cultural or other prescribed events in the secondary market. Subsection 2(4) provides an exception to the provision restricting the secondary market sale of tickets above face value where the ticket sale “is for the benefit of a registered charity as defined in subsection 248(1) of the Income Tax Act”.