Beyond cash, there are many other types of gifts that donors can give to charity. Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP, reviews some of the options and what charities need to keep in mind when...
This article continues our series on a charity’s dispute with the Canada Revenue Agency (CRA). In our last article we dealt with the first formal stage of a dispute, the audit process, culminating when the charity receives a notice of...
Since June 2005, the Canada Revenue Agency (CRA) has had the power to impose penalties on charities for breaking certain rules which stop short of revoking the charity's registered status. These intermediate penalties range from a $500 penalty for not...
Our last column about international aid dealt with the views of front-line workers, NGO's and charities with regards to Canada's international aid role. Today's piece takes a look at what our government thinks about where Canada is and should be...
Our treasurer has directed us to include client names, contact information, and reason for intervention on our weekly activity reports. These reports go to the finance department and are seen by the bookkeeper, accountant, and finance committee. She said the...
Thirty-four years ago a government worried about recessions and revenue streams saddled the Canadian public with a new tax. Charities, community organizations, and individuals have been paying ever since. The Canadian Capital Gains Tax came into existence in 1971 with...
Considering the Income Tax Act devotes quite a bit of attention to the issue of gifts, it is perhaps surprising that there is no definition of gift or the act of giving or receiving a gift in the Act. In...
Long before the Internet introduced us to spam and those annoying web pop-ups, businesses were using the telephone to deliver their message to consumers...whether they liked it or not. Last year, the federal government decided it was finally time to...
Following on the heels of the Federal Court of Appeal's decision in Fuaran Foundation v. Canada Customs and Revenue Agency, 2004 FCA 181 (the "Fuaran Foundation decision"), which narrowly construed the practices constituting "advancing religion" in the charitable sense, the...
Further to the substantive analysis of the policies and principles imbedded in the federal Personal Information Protection and Electronic Documents Act (hereinafter referred to as 'PIPEDA'), the purpose of this follow-up paper is to examine the rather comprehensive remedial sections...
