Budget Implementation Act, 2017
On March 22, 2017, federal Finance Minister Bill Morneau tabled the second budget of the Liberal majority Federal Government (“Budget 2017”), proposing a number of changes for the charitable and NFP sector. The budget was discussed in greater detail in our Charity & NFP Law Bulletin No. 399. Legislation to implement certain portions of Budget 2017 was introduced on April 11, 2017 by means of Bill C-44, Budget Implementation Act, 2017, No. 1 (“Bill C-44”), which received royal assent on June 22, 2017.
In accordance with Budget 2017, Bill C-44 repeals the additional corporate donation deductions on medicine for international aid by repealing paragraph 110.1(1)(a.1) and subsections 110.1(8) and (9) of the Income Tax Act (“ITA”), as well as amending subsection 149.1(15) of the ITA. The repeal applies to gifts made after March 22, 2017.
Bill C-44 also made a number of amendments to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act. These amendments are discussed in the Anti-terrorism Update, below.
Protecting Patients Act, 2017
On May 30, 2017, Ontario Bill 87, Protecting Patients Act, 2017 (the “Act”) received Royal Assent. The Act makes amendments to a variety of healthcare-related acts. This includes the Regulated Health Professions Act, 1991, the Public Hospitals Act, the Health Insurance Act, the Ontario Drug Benefits Act, and the Immunization of School Pupils Act, among others. Of particular interest are enhanced protections around sexual abuse under the Regulated Health Professions Act, 1991, including an expansion of access to professional college-funded therapy and counselling to alleged victims of sexual assault committed by college members. Previously the funds were only available to victims who had proven the assault. The Health Insurance Act is amended to permit ambulance services, medical laboratories and other health facilities to be paid on a basis other than fee for service, and the Ontario Drug Benefits Act is amended to expand the role of nurse practitioners in prescribing certain products and drugs. The Bill will also repeal the Elderly Persons Centres Act and replace it with the Seniors Active Living Centres Act, 2017 on a day to be named by proclamation of the Lieutenant Governor. Charities and NFPs involved in the healthcare sector should ensure that they become familiar with the changes that have been made to these and other acts.