Corporate Administration and Legal Matters
In January 2017, the CRA released its Report on the Charities Program 2015–2016, which provides interesting insights into Canada’s charitable sector. A common thread weaving through issues related to obtaining and maintaining charitable status is the need to create, maintain, and report/file information required by the Charities Directorate and the Income Tax Act.
As per the executive order issued by the President of the United States on Friday, January 27, 2017, a 90–day visa suspension is in place for all travel to the United States (except for those holding diplomatic status) by nationals of the following countries: Iraq, Syria, Iran, Libya, Somalia, Sudan, and Yemen.
If someone asked you “where” your cloud storage is, would you know the answer? The “cloud” is the common term used when data is stored remotely but yet accessible (to your multiple devices) through the internet. Given that the data is now ‘remote’ we often receive questions from clients as to whether keeping books and records in this way meets their obligation under the Income Tax Act.
Effective November 28, 2016, the Societies Act [SBC 2015] Chapter 18 comes into force and governs how societies are formed and operate in British Columbia.
Many people feel that New Year’s resolutions are passé, particularly since so many resolutions go unachieved each year. But, a resolution is essentially a plan to tackle something of importance, and planning is often half the battle. The following are 4 resolutions that can help strengthen charities and other not–for–profits in 2017.
When the Liberals came into power last year, the new Minister of National Revenue announced that she was putting a halt to the “political activities” audit of charities that the previous administration had been conducting for the past few years. In practice, this meant that the charities in line to be audited under the program were given a reprieve, but those that were already in the course of being audited were not. One of the latter charities, Canada Without Poverty, is now bringing a constitutional challenge against the political activities law.
The Federal Court of Appeal has provided some guidance on the recently–recognized tort of intrusion upon seclusion and the as–yet–unrecognized tort of publicity given to private life.
An interesting interview with Eugene Soltes, the Jakurski Family Associate Professor of Business Administration at Harvard Business School, appeared in the Harvard Business School’s Working Knowledge publication. According to the school, “his research focuses on how individuals and organizations confront and overcome challenging situations”. “Why White-Collar Criminals Commit Their Crimes” is an ‘author interview’, Soltes having written Why they do it: Inside the mind of the white-collar criminal. I have not read the book, but suggest that those with continuing responsibility for detecting and/or investigating fraud might want to do so.
The new requirements may be particularly onerous for corporations like home–builders or condominium developers, or any other corporation which may have hundreds or thousands of ownership interests in land.
The Accessibility Advisory Council’s (AAC) is inviting interested stakeholders to provide their views to its initial proposal for accessible employment standards. Therefore, employment is the second of five accessibility standards being developed under the Accessibility for Manitobans Act (AMA).
On November 2, 2016, the government proposed Nova Scotia accessibility legislation to promote equality of opportunity and increase the inclusion and participation of Nova Scotians who have disabilities or functional limitations in all areas of everyday life by promoting and encouraging the prevention, reduction and removal of barriers.