Posts Tagged ‘social enterprise’

Mike Labbé Named Social Entrepreneur of the Year

November 9th, 2015 by Brian Iler

We were thrilled that Options for Homes’ founder, Mike Labbe was awarded a special citation as Ontario’s Social Entrepreneur of the Year. Options is a long-time client of ours. Continue reading “Mike Labbé Named Social Entrepreneur of the Year”

Considering social enterprise

May 12th, 2014 by Lauren Blumas

The House of Commons Standing Committee on Industry, Science and Technology undertook an extensive review of the Canadian Business Corporations Act back in 2010 and recommended consultation on 4 discrete issues, one of which was the rules applicable to incorporation of socially responsible enterprise.

Much of the discussion since has focused on introducing a hybrid corporate vehicle similar to the Community Contribution Company form available in B.C. In a nutshell, these corporations are somewhere in-between a non‑profit and a traditional business corporation. They operate with a community purpose and can have shareholders. They are also subject to an asset lock that is intended to ensure that a majority of the assets are fed back into the community, as opposed to shareholders, upon dissolution.

Continue reading “Considering social enterprise”

Non-profit law: ONN asked. Government listened

March 28th, 2013 by Brian Iler

Breaking news.

For some time now, Ontario Nonprofit Network has been highly critical of the as‑yet unproclaimed Ontario Not‑for‑profit Corporations Act. The Ontario Government hadn’t listened much.

Until now.

Continue reading “Non-profit law: ONN asked. Government listened”

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”