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You are here: Home / Archives for qualified donee

Alter Ego Trust and Donations

September 26, 2019

At the National Convention of STEP held in Toronto in June of this year, there was a roundtable with the CRA and one of the questions will have importance to some planners with regard to donations for an alter ego trust to a charity. This is always a highly technical issue and we are reproducing […]

Filed Under: Articles, Charities - Current Articles Tagged With: Alter Ego Trust, Arthur Drache, beneficiary of trust, donations, qualified donee, taxpayer

Supporting Non-Profit Journalism

March 19, 2019

Supporting Non-Profit Journalism By Arthur Drache As had been promised last year, the Government has moved on it undertaking to support non-profit journalism…a promise which had been viewed as contentious in some circles. But as we had predicted, the mechanism to implement this scheme was to create a new category of qualified donees. The key […]

Filed Under: Budgets, Charities - Current Articles Tagged With: Arthur Drache, Budget 2019, Journalism, QCJO, Qualified Canadian Journalism Organization, qualified donee

Back to School: A New World for Foreign Universities

April 10, 2018

By:  Adam Aptowitzer For many years the Income Tax Act contained a method by which certain foreign universities could attain ‘qualified donee’ status in Canada. That standing effectively amounted to being a Canadian registered charity. This allowed Canadian donors a tax credit for donations to these schools, and for Canadian charities to transfer funds directly […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, budget 2018, changes to the Income Tax Act, Drache Aptowitzer LLP, foreign universities, prescribed universities, qualified donee, Registered Qualified Donees, Schedule VIII Universities

When Donor Advice is not Taken

February 24, 2017

By: Arthur B. C. Drache There are hundreds of donor advised funds registered as charities in Canada and thousands in the United States. In a nutshell, these funds receive capital from donors and invest those funds. Conceptually, each specific fund is thought of (by donors anyway) as separate but the fact of the matter is […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur Drache, directed donations, Donor Advice, donor education, non-profit quarterly, qualified donee

Indian Bands as Municipalities

November 16, 2016

By: Arthur Drache, C.M., Q.C. Under the Income Tax Act [1] Indian Bands which qualify as public bodies performing a function of government in Canada are exempt from tax. But for years the issue was always how to determine what activities were required to meet the test. This was often the subject of ruling request […]

Filed Under: Articles, Charities - Article Archive, Charities - Current Articles Tagged With: Arthur Drache, Canada Revenue Agency judgement letter, Income Tax Act, Indian Act, Indian Bands, Indian rights, Municipalilties, qualified donee, tax exempt

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