First Reference company logo

Inside Internal Controls

News and discussion on implementing risk management

machine cogs image

Not for Profit

Canada Revenue Agency (CRA) updates for charities and other not-for-profits

Canada Revenue Agency recently released the following updates which are of interest to charities and other not-for-profits.

 

, , , , , , , , , , , , , , , , , , , ,

Reminder: Reporting compliance with AODA accessibility standards

Most accessibility standards requirements under the Accessibility for Ontarians with Disabilities Act (AODA) are now in effect for large and small organizations in the public, private and not-for-profit sectors across Ontario.

 

, , , ,

“All or substantially all” – A look at CRA’s political activities test

Given that the Minister of National Revenue is considering the results of the recent Consultation Panel on the Political Activity of Charities which provided suggestions on the political activities test it may be worthwhile to look at a specific aspect of the test which relates it back to the related business rules (and social enterprise). […]

 

, , , , , ,

Effective investigations and interviewing in the workplace

Employers must investigate incidents or allegations of workplace harassment and violence. Here are some best practices to improve your workplace investigations and interviews:

 

, , , , , , , , , , ,

The future of risk management

The Institute of Risk Management has a great feature where they have asked people around the world, including a number of luminaries, about the future of risk management.

 

, , , ,

Balancing confidence and flexibility in gift planning

Typically when donors are considering their end of life gift planning they attempt to include a number of strings by which to effectively direct their donations from beyond the grave. Generally speaking when the donation is large or the gift has personal, sentimental value to the donor (such as artwork) the strings attached will be significant.

 

, , , , , , , , , , , ,

Corporate Human Rights 2017 Benchmark shows companies at relatively early stage in implementing UN Guiding Principles on Human Rights

The Benchmark calls on businesses to implement corporate responsibility to respect human rights under the UN Guiding Principles, and to study the 2017 Benchmark report to see where improvements can be made.

 

, , , ,

How to go beyond the words to craft smarter policies

All of these tips seek to offer ways to make policies and procedures better, but the most important tip is that policies and procedures should not be managed in a vacuum. They are an important element of an effective compliance program without regard to what compliance guidance your organization follows. Ignoring policies can negatively impact compliance conduct, training, monitoring and auditing, investigations – and most importantly and ultimately – the reputation of an organization.

 

, , , , , , ,

Neighbourhood annoyances and Section 976 C.C.Q.

This case reminds us that a consequence of Section 976 C.C.Q. is to prohibit neighbourhood annoyances that are deemed to be abnormal, but it does not prohibit all of the annoyances associated with societal life.

 

, , , , , ,

Withholding on foreign workers

Charities spend a great deal of time and energy focusing on audits from the Charities Directorate. While this attention on the Directorate is justifiable it is important to recognize that charity regulation is only one function of the Canada Revenue Agency (the “CRA”) and that charities are answerable to the CRA for many of its activities.

 

, , , , , ,

Canadian government suspends CASL private right of action

The Canadian federal government has announced that it has suspended the coming into force of the private right of action under Canada’s anti-spam legislation (CASL), originally scheduled to come into force on July 1, 2017.

 

, , , , , , , ,

BC will see big changes to small claims on June 1, 2017

On March 20, 2017, the Province of British Columbia announced significant changes to the jurisdiction of the Civil Resolution Tribunal and Provincial Court to address small claims court matters.

 

, , , ,

CASL’s soon-to-be-enacted private right of action brings risk of class proceedings

On July 1, 2017, the private right of action under Canada’s Anti-Spam Legislation (CASL) will come into force.

 

, , , ,

CASL’s private right of action for Competition Act reviewable conduct

While much has been written about the impending CASL private rights of action, less has been said about the new private right of action CASL will tack on to the Competition Act for misrepresentations in electronic messages.

 

, , ,

Charities and not-for-profits: Beware the usual rules

Charities and not-for-profits are obviously subject to a layer of laws that are related to their special status. Often overlooked though, is that they are equally subject to the same rules and regulations as other economic actors. Indeed, sometimes there are linkages between these two worlds making the need for good legal awareness that much more critical.

 

, , , ,

Previous Posts Next posts