Posts by Iler Campbell LLP

Tax court confirms “connecting factors test” for on-Reserve income tax exemption

July 30th, 2012 by Iler Campbell LLP

On July 7th 2012, the Tax Court of Canada (the Court) handed down its decision in Dickie v The Queen regarding a reassessment of a status Indian operating a proprietorship from Fort Nelson Indian Reserve (the Reserve).  Mr. Dickie operated a business clearing and slashing timber on contract for oil and gas companies to conduct seismic surveys of the land. While he accepted some contract work that took place on the Reserve, an overwhelming majority of his business came from work conducted off Reserve.

Continue reading “Tax court confirms “connecting factors test” for on-Reserve income tax exemption”

Principles for Community Financing – A new paper from the ONN

July 25th, 2012 by Iler Campbell LLP

The Ontario Nonprofit Network has just released a new discussion document, “Principles for Community Financing in Ontario” (pdf) into which Brian Iler had considerable input.

The paper is intended to provide a foundation for collective action and discussion on the topic of nonprofit financing. Towards this goal, it lays out eight foundational principles for community financing which the authors, the Ontario Social Economy Roundtable, a constellation of the ONN, hope will contribute to greater understanding and engagement in the field of community based financing in Ontario and in other jurisdictions.

A Victory for Free Speech ‑ Pride Toronto’s Dispute Resolution Panel dismisses complaint against QuAIA

July 24th, 2012 by Iler Campbell LLP

A decision (pdf)  handed down by the Dispute Resolution Panel of Pride Toronto has dismissed a complaint lodged by B’nai Brith against the participation of Queers Against Israeli Apartheid (QuAIA) in the Pride Toronto March. Charles Campbell represented QuAIA at the hearing on June 27th. The Panel issued a “bottom line” decision on June 29th, so as to allow QiAIA to participate in the parade on July 1st. They subsequently released the full reasons for the decision on July 9th.

Continue reading “A Victory for Free Speech ‑ Pride Toronto’s Dispute Resolution Panel dismisses complaint against QuAIA”

New rules give community based power projects priority access to feed-in-tariffs

July 13th, 2012 by Iler Campbell LLP

On July 11, 2012 the Minister of Energy issued a Directive to the Ontario Power Authority to allow greater access to feed‑in‑tariff (FIT) contracts for community based power projects.  The new rules will keep private sector projects in-check by ensuring 50 percent community based equity.

The Directive provides for priority to applications with a greater than 50 percent community equity interest held by a co‑operative where at least 50 or more members are local property owners, or where there is greater than 50 percent Aboriginal equity participation.  The OPA will offer contracts to these projects before offering contracts to other projects in the application window.

The OPA is also directed to amend the Community Energy Partnership Program eligibility requirements to align with the eligibility requirements for community projects under the FIT Rules.  The OPA shall allocate up to $1 million annually for education funding and capacity building.

The changes are great news for community power projects.  Iler Campbell LLP represents and advises organizations on a variety of community power projects.  For more information on this topic please contact us!

ONN requests delay of proclamation of Ontario Not for Profit Corporations Act

July 12th, 2012 by Iler Campbell LLP

On Monday, the Ontario Nonprofit Network sent a letter to Minister Best, the Premier and Minister Sousa requesting a delay of the proclamation of Ontario Not‑for‑Profit Corporations Act (ONCA) which is currently scheduled for January 1, 2013 to come into effect January 1, 2016. The letter argues that the Act will do serious harm to the operation of not‑for‑profit organizations and the communities they serve and that the costly and complex transition to the new act is ultimately unnecessary. We agree and hope the McGuinty government gets the message.

Read the letter here (pdf). Read more about the act and its impact on ONNs site. See our previous coverage of the ONCA here.

Come Article With Us!

June 21st, 2012 by Iler Campbell LLP

We’re currently accepting applications for the 2013 – 2014 articling year. We’re looking for like-minded progressive people to join our team. Please submit your application (including cover letter, resume, reference letters and copies of your transcripts) by Wednesday, July 18 to the Articling Student Hiring Committee at [email protected]. We look forward to hearing from you!