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.
Following the release of the Ontario Court of Appeal’s decision in Waksdale v. Swegon North America Inc. in June 2020, many employers are facing the realization that the termination provisions in their contracts may be unenforceable and in need of amendment, thanks to illegal for cause provisions.
In 2020 CRA gave an extension to many charities to deal with the unexpected events around COVID. In 2021, unless the situation changes drastically, there will be no extensions. The normal rules apply for filing of the T3010 for registered charities.