Bill C-48 (Technical Tax Amendments Act, 2012) which deals with many matters including split receipting received Royal Assent as on June 26, 2013. Some of the amendments affecting charities were announced over 10 years ago. These and many other technical amendments to the Income Tax Act were passed. Hopefully the time between announcing measures and the measures being enacted will never take this long.
Here is an earlier blog post where we discuss Bill C-48.
Here is a link to the website of parliament on Bill C-48:
Here is the full text of C-48:
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Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.