By: Adam Aptowitzer We are often contacted by charities seeking to insulate themselves from potential legal action by disgruntled former members of their organization. This typically results from situations where the individual has been kicked out of the organization for specific misconduct. Although for the most part these disputes result in acrimonious name calling from […]
The Right to Remain Silent
By: Adam Aptowitzer Practically every tax professional in the country has had to deal with the situation which arises when the CRA bases its reassessing position on the basis of an oral comment to the CRA. The difficulty is that there is no proof the comment was made or it may have been the result […]
An Update to the Tax Donation Rate Schedule
By Adam Aptowitzer In early March we wrote of the difficulty in keeping track of the tax credit rate applied to donations in the various provinces. The problem relates to the differing approaches to matching the credit rate to the tax rate at the highest bracket. Now that Provincial Budget season is behind us we […]
Separate But Together: A Property Tax Lesson
By Adam Aptowitzer Next to the ability to issue charitable donation tax receipts a break in property taxes is likely the next most popular reason for seeking registered status. Of course, the considerations on this issue vary from province to province as the exemption from property tax is a matter of provincial jurisdiction. But the […]
Like Pornography – The Court Will Know Major T3010 Inaccuracies When It Sees Them.
By: Adam Aptowitzer In most cases the application of law is conceptually simple the law is transgressed and a punishment applies. Unfortunately, in the charity world nothing is simple. When a charity is found to have transgressed the law the Charities Directorate may decide on a range of options. One widely used mechanism is the […]
Planned Giving Donors Should Make Sure Strings Are Attached
By Adam Aptowitzer Planned giving has been an issue of interest to the charitable sector for several years. The enthusiasm by which the sector has taken up the discussion has permeated the donor community. As a result donations by will are a common occurrence. But if the donor does not monitor developments with the charity […]
The Law of Unintended Consequences
By Adam Aptowitzer We have written recently about the proposed rules for donating the proceeds from the sale of real estate and private shares (click here to read it). While this provision is the response to much sensible lobbying by some parties in the sector it does not come without side effects. In particular, there […]
Paving the Road to Hell – Donating the Proceeds of Private Company Shares and Real Estate
By Adam Aptowitzer In its last annual budget, the Federal Government announced that proceeds from the sale of private company shares and real estate would be free from tax if donated to charity. That is pretty much all they said on the subject. Readers of our budget column will recall that we were somewhat guarded […]
Supreme Court Rules Against Director of a Charity
By Adam Aptowitzer As Counsel for Ms. Guindon in her case with the Minister of National Revenue we have kept our readers abreast of developments as the appeal wended its way to the Supreme Court of Canada. On July 31st, 2015 the Supreme Court issued its ruling in the matter thus ending the appeal for […]
NQS, GRE and the ITA – Three Letters, Two Concepts, and One Complicated Issue
By Adam Aptowitzer Over a year ago then Finance Minister Jim Flaherty announced that there would be major changes in the way Canadians would be taxed at death. The new system created what was called a Graduated Rate Estate (a “GRE”) which, amongst other things, entitles the estate of a taxpayer to the graduated rates […]
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