Legislative Innovations and Social Enterprise: Structural Lessons for Canada
By Richard Bridge and Stacey Corriveau, for the BC Centre for Social Enterprise
"Social Enterprise" is not a legal expression in Canada. There is no national or provincial social enterprise act or regulation that defines it or gives it legal form or structure. It is not addressed in the voluminous federal Income Tax Act as something distinct and worthy of unique treatment.
This paper argues that governments should modernize the organizational infrastructure that applies to social enterprise to better enable it to flourish. A relatively modest start would be new legislation enabling the creation of a legal structure specifically for the purpose of social enterprise.