By: C. Yvonne Chenier, Q.C. Santa Baby [1] Santa baby, send a CRA[2] Agent, to me I’ve been an awful good girl, Santa baby Governing my charity right Santa baby, a Charities Education Program[3], too, so cute Well I’ll wait up for you, dear, Santa baby So hurry down your list tonight, yeah Think […]
CRA gets the message (again)
By: C. Yvonne Chenier The Consultation Panel on the political activities of charities that was appointed by the Minister of National Revenue in 2016, recently submitted their report.[1] While the main recommendations of the Panel, were to “make changes to enable charities to fully participate in public policy dialogue and development”[2] , and to […]
Government Moves on Charity Political Activities File
By: Arthur Drache Having been given cover by an independent group of charity practitioners’ Report, the government has abandoned all aspect of the “project” of the CRA examining charity political activities. Last September, the Minister of National Revenue launched a consultation process with the charitable sector and the public to assist in clarifying the rules […]
Charity Golf Tournaments and Receipting
By: Arthur Drache With the golf season (finally) getting starting, hundreds of charities across the country are sponsoring golf tournaments, events which highlight social contacts with (one hopes) fun and also a chance to raise money for a good cause. In the recently issued Folio on Split Receipting[1], the CRA deals with the specifics […]
Act Now or Forever Hold Your Political Activities Peace!
By: Sukhdeep Singh Sembi Following the dissolution, earlier this year, of the political activities audit program, the CRA wishes to receive input from the public in order to modernize the rules regarding political activities for charities. The process will consist of email submissions and in-person consultations with representatives from the charity sector moderated by an […]
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 […]