Failure to withhold

Wednesday, February 25th, 2015

The Canada Revenue Agency recently commented on whether an employer is liable for the amounts that should have been withheld, and, where the employer is a corporation, if the directors are also liable. The CRA comments are relevant to a trust where the trust is an employer. Other commentators in ...

Social Enterprise in Ontario – New Kid on the Block?

Tuesday, February 24th, 2015

Two interesting developments occurred recently that impact the not-for-profit legal sector in Ontario. Although neither results in immediate alterations to the law, they signal possible changes which may be relevant to donors involved in long term, strategic giving. The first of these developments is the Ontario government’s recently released report on ...

Costs of making a voluntary disclosure

Friday, February 6th, 2015

I have written in previsous blogs about the availability of the Canada Revenue Agency (CRA) voluntary disclosure program (VDP) wherein taxpayer(s) who have fallen behind in their filing obligations may get caught up without suffering the tax penalties that are often triggered when a balance of tax is due with ...