First Reference Talks

Discussions on Human Resources, Employment Law, Payroll and Internal Controls

Occasional Contributors

About Occasional Contributors

In addition to our regular guest bloggers, First Reference Talks blog published by First Reference, provides occasional guest post opportunities from various subject matter experts on the topics of human resources, employment/labour law, internal controls, information technology, not-for-profit, business, privacy, tax, finance and accounting, and accessibility in Canada among others. If you are a subject matter expert and would like to become an occasional blogger, please contact us. If you liked this post, subscribe to First Reference Talks blog to get regular updates.

By | 8 Minutes Read

Changing structured arrangements into reasonable person test – Part 3

BILL S-222 An Act to amend the Income Tax Act (use of resources), which was introduced on February 8, 2020, is discussed in this third part of a four-part post.

By | 7 Minutes Read

Changing structured arrangements into reasonable person test – Part 2

BILL S-222 An Act to amend the Income Tax Act (use of resources), which was introduced on February 8, 2020, is discussed in this four-part post.

By | 5 Minutes Read

Changing structured arrangements into reasonable person test – Part I

Recently a bill was proposed in the Senate –BILL S-222 An Act to amend the Income Tax Act (use of resources), which will eliminate the “own activities” requirement of charities and change the rules for Canadian charities working with non-charities, both in Canada and abroad.

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