An In-depth Look at Nova Scotia’s New Community Interest Companies
Earlier this month, Nova Scotia announced the coming into force of the long awaited Community Interest Companies Act (“CICA”). This new law allows new and existing businesses incorporated under the Companies Act (Nova Scotia) (“CA”) to apply for designation as […]
Charities and NPOs exempt from FATCA
In March 2010, the United States enacted the Foreign Account Tax Compliance Act (FATCA), which requires non-U.S. financial institutions to report to the United States Internal Revenue Service (IRS) on the details of “U.S. Reportable Accounts” held by U.S. taxpayers. […]