Drache Aptowitzer LLP

Tax and Charity Lawyers for Charities, Not for Profits, and Individuals in Canada

Drache Aptowitzer LLP is pleased to have received honourable mention in Canadian Lawyer Magazine's listing of
Top 5 Tax Boutiques in Canada


  • Charities & NFPs
  • Tax Disputes
    • Successful Tax Cases
  • Corporate Law
  • Articles
    • Charities – Current Articles
    • Charities – Articles Archives
    • Newsletter Archives
  • News
    • News Archives
  • About Us
    • Adam Aptowitzer
    • Alexandra Tzannidakis
    • Arthur Drache C.M., Q.C.
    • Lex Klombies
    • Karen Cooper
  • Contact Us
You are here: Home / Archives for tax

Retail Therapy for Governments

March 19, 2019

Retail Therapy for Governments by: Adam Aptowitzer Pre-election budgets can be predictable in their spending, but in certain circumstances budgets are predictable because they spend. Budget 2019 falls into this unusual class of retail therapy because government revenues are pouring in yet this is a pre-election budget (and this is a Liberal government). Consequently, extra revenues […]

Filed Under: Budgets, Charities - Current Articles Tagged With: Adam Aptowitzer, Budget 2019, FATF, GIS, tax

Reporting Foreign Assets and Income to the Tax Man

March 15, 2018

By: Alexandra Tzannidakis Whether you have suddenly inherited a bank account overseas, or have owned foreign real estate for years, Canada requires you to report your foreign assets and income on your annual federal tax returns. Many people are wary of this portion of their return, thinking to themselves: why do they want to know? […]

Filed Under: Articles, Charities - Current Articles Tagged With: Alexandra Tzannidakis, foreign assets, Foreign Property, Reporting Property, reporting requirements, tax

Rectifying Rectification – The Supreme Court Goes Back to Basics in Fairmont Hotels

March 20, 2017

By: Adam Aptowitzer The recent Supreme Court of Canada decision in Canada v. Fairmont Hotels Inc.[1] is of interest to the entire legal community but of perhaps particular importance in the tax world. The case dealt with the concept of rectification – usually only examined in detail in the first year of law school. Rectification […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, Drache Aptowitzer LLP, rectification, tax, tax consequences

Third Party Fundraising

June 9, 2015

 By Arthur B.C. Drache, CM, QC          A ruling letter issued early in 2015[1] by the CRA dealing with third-party fundraising offers nothing particularly new in the way of interpretation but does offer a bit of clarification. The question posed seemed to be by an official of a charity who was questioning situations where a third-party raised funds […]

Filed Under: Articles, Charities - Article Archive Tagged With: Arthur B.C. Drache CM QC, CRA releases, CRA ruling, fundraising, tax

Erosion of the Alberta Advantage

April 7, 2015

By C. Yvonne Chenier, QC Since 2007 Albertans have enjoyed what has been dubbed by some a “Super Credit” for donations to their favourite charities.  In the spirit of generosity in 2007, the Alberta Government enhanced the tax credit to 21% from 12.75% on total annual donations over $200.  Combining this with the Federal Tax […]

Filed Under: Charities - Article Archive Tagged With: Alberta, C. Yvonne Chenier QC, charity, tax, tax credits

Crowdfunding: New Challenges to Old Tax Policies

March 9, 2015

 By Alexandra Tzannidakis The internet seems to constantly be evolving new uses, not to mention new additions to the lexicon. A popular concept recently has been ‘crowdfunding’, in which people bypass traditional methods of accessing funding for a project by using the internet to make a direct appeal to the public. This strategy has been […]

Filed Under: Articles, Charities - Article Archive Tagged With: Alexandra Tzannidakis, business income, crowdfunding, income tax, tax

What Can a Non-Profit Organization Pay Out to its Members?

February 9, 2015

By Alexandra Tzannidakis A recent CRA ruling conveniently breaks down some of the rules about how a non-profit organization (NPO) may distribute its assets on dissolution. In this discussion, an NPO is specifically the kind of tax-exempt entity defined in paragraph 149(1)(l) of the Income Tax Act: one that is not a ‘charity’, but is […]

Filed Under: Articles, Charities - Article Archive Tagged With: "wind up", Alexandra Tzannidakis, corporate, not-for-profit organizations, tax

New CRA Ruling on Making Loans to Foundations

October 6, 2014

New CRA Ruling on Making Loans to Foundations By Alexandra Tzannidakis, LL.B. In July of this year, the CRA issued a ruling around making loans to charitable foundations. The ruling was requested by a taxable corporation that had set up its own foundation, a registered charity. The corporation wanted to know what the tax consequence […]

Filed Under: Charities - Article Archive Tagged With: Alexandra Tzannidakis, charities, CRA, not-for-profit organizations, tax

HST and Sponsorships for Charities

June 10, 2014

By Karen J. Cooper Charities are often unsure whether soliciting and accepting corporate sponsorships requires them to collect and remit HST, similar to the for-profit sector.  The following article discusses how HST affects charities, and specifically how HST affects charities that solicit sponsorship money.  It is important to note from the outset of this article […]

Filed Under: Charities - Article Archive Tagged With: charities, HST, Karen J. Cooper, tax

Tax Court Decision of Major Impact to Charity Directors and Tax Professionals Alike

April 30, 2014

Tax Court Decision of Major Impact to Charity Directors and Tax Professionals Alike By: Adam Aptowitzer A recent decision of the Tax Court of Canada in the Guindon[1] matter has completely changed the way the CRA can assess people who provide advice, information or paperwork related to a filed income tax return. As a result […]

Filed Under: Charities - Article Archive Tagged With: Adam Aptowitzer, Guindon, tax, third-party penalties

  • 1
  • 2
  • Next Page »

Email Newsletter

Sign up for our free charity law newsletter (powered by Constant Contact)

Sign Up Now
View Newsletter Archives

DISCLAIMER
Before you send an e-mail to Drache Aptowitzer LLP, please be aware that your communications with us through this message will not create a lawyer-client relationship. Do not send us any information that you or anyone else considers to be confidential or secret unless we have first agreed to be your lawyers in that matter. Any information you send us before we agree to be your lawyers cannot be protected from disclosure.

Email Newsletter

Sign up for our free charity law newsletter

Sign Up Now
View Newsletter Archives
Twitter     Facebook

Contact Us

Calgary 403.536.7442
Ottawa 613.237.3300
Vancouver 604.200.0145
Edmonton 780.800.9956
Toronto 416.900.5572
Montreal 514.800.0484

© 2019 Drache Aptowitzer LLP Privacy Policy Website by Somnia.ca