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How Charitable Purposes Can Impact Your Property Taxes

January 20, 2020

Charitable and non-profit entities may receive a range of tax advantages, some of which can potentially be quite significant. One such advantage is a break on property taxes. In Ontario, the Assessment Act provides a full exemption from property tax to various charitable and non-profit outfits, including religious organizations, care homes, child care centres, cemeteries, […]

Filed Under: Articles, Charities - Current Articles Tagged With: Alexandra Tzannidakis, charities, CRA, CRA policy, donation, property tax, taxes

It’s a Whole New Ball Game for Charities at the FCA

January 15, 2020

Canadians are well used to attending at various tribunals, boards, and panels. The assumption is that the decision makers at these bodies are subject to certain rules to ensure that they operate fairly and come to decisions that are applied legally. Parliament and the various provincial legislatures have set up these quasi-courts to take advantage […]

Filed Under: Articles, Charities - Current Articles, Tax Tagged With: Adam Aptowitzer, court rulings, CRA, federal rulings, tax, tax court

New Digital Services for Charities

June 19, 2019

As of June 1, 2019, the Canada Revenue Agency offers new digital services for charities through their platform, My Business Account (“MyBA”). You, your employee, or your Authorized Representative can do the following tasks online: apply to become a registered charity, a registered Canadian amateur athletic association (RCAAA), or registered national arts service organization (RNASO) […]

Filed Under: Articles, Charities - Current Articles Tagged With: CHAMP, Charities Directorate, CRA, digital service, my business account

CRA gets the message (again)  

June 16, 2017

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 […]

Filed Under: Articles, Charities - Current Articles Tagged With: C. Yvonne Chenier QC, Canada Revenue Agency, charity regulation, consultation on political activities, CRA, political activities

Government Moves on Charity Political Activities File

May 23, 2017

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 […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur Drache, Canada Revenue Agency, consultation on political activities, CRA, suspended audit, suspension of audit

Beware the Usual Rules

April 20, 2017

By:  Adam Aptowitzer   Charities and not-for-profits are obviously subject to a layer of laws that are related to their special status. Often overlooked though, is that they are equally subject to the same rules and regulations as other economic actors.  Indeed, sometimes there are linkages between these two worlds making the need for good […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, books and records, CRA, improper T4, source decudtions, voluntary disclosure program, withholding

Charter Challenge to Political Activities of Charities

December 19, 2016

By: Alexandra Tzannidakis When the Liberals came into power last year, the new Minister of National Revenue announced that she was putting a halt to the “political activities” audit of charities that the previous administration had been conducting for the past few years.  In practice, this meant that the charities in line to be audited […]

Filed Under: Articles, Charities - Article Archive, Charities - Current Articles Tagged With: Alexandra Tzannidakis, Charity Audit, charity resources, charter, CRA, CRA crackdown, Income Tax Act, ITA, political activities

CRA Updates on Split-receipting

November 16, 2016

By: Kara Johnson On November 8, the CRA issued Income Tax Folio S7-F1-C1, Split-receipting and Deemed Fair Market Value.  The Folio Chapter replaces and cancels Interpretation Bulletin IT-110R3, Gifts and Official Donation Receipts and Income Tax Technical News No. 26 (ITTN 26). Most of the content of the Folio is either merely restating or rewording […]

Filed Under: Articles, Charities - Article Archive, Charities - Current Articles Tagged With: CRA, deemed fair market value, Donor Recognition Policy, Eligible Capital Property, FMV, fundraising, Gifts and Official Donation Receipts, Income Tax Folio, Income Tax Technical News, Interpretation Bulliten IT-110R3, Kara Johnson, Split receipting

Act Now or Forever Hold Your Political Activities Peace!

November 16, 2016

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 […]

Filed Under: Articles, Charities - Article Archive, Charities - Current Articles Tagged With: Canada Revenue Agency, consultation on political activities, CRA, CRA Policy Guideline, dissolution of audit program, email submissions, Feedback, political activities, political activities audit program, Rules on political activities, Sukhdeep Singh Sembi

The Right to Remain Silent

November 16, 2016

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 […]

Filed Under: Articles, Charities - Article Archive, Charities - Current Articles Tagged With: Adam Aptowitzer, Auditor, Canada Revenue Agency, CRA, individual taxpayer audit, misinterpretation, oral interviews, proof of comment, Speaking to the CRA, tax audit, Tax Services office

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