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Category Archives: Charities and Not-for-Profits
Donation tax shelter class action
For an article on donation tax shelter class actions, click here.
CNFPCA in Force
The Canada Not-for-profit Corporations Act, SC 2009, c 23, is slated to come into force as of October 17, 2011, which means that corporations currently governed by the Canada Corporations Act will need to make the transition to the new … Continue reading
Posted in Charities and Not-for-Profits
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Marechaux dismissed
The Supreme Court of Canada has dismissed the taxpayer’s application for leave to appeal from the decision of Federal Court of Appeal.
Posted in Cases, Charities and Not-for-Profits
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Marechaux appeal dismissed
Robert Kepes of Morris & Morris LLP reports that the Federal Court of Appeal today dismissed the taxpayer’s appeal in Maréchaux v. The Queen, 2009 TCC 587, a case which I wrote about here. Apparently, the taxpayer’s counsel struggled valiantly, … Continue reading
Posted in Cases, Charities and Not-for-Profits
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White collar revisited
A few months ago, I wrote a post complaining about how the CRA tends to go after the taxpayers who get the caught in the middle of tax schemes rather than the schemers themselves. Karen Cooper has written an interesting … Continue reading
Donato donates
The cartoonist Andrew Donato donated his cartoons and claimed a tax credit for the fair market value of them. The CRA didn’t dispute the amount of the credit he could claim, but it took the position that he had realized … Continue reading
Posted in Cases, Charities and Not-for-Profits
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Retail Loses Again
Taxpayers who participated in ‘retail’ donation tax shelters continue to fare poorly in the Tax Court. See Maréchaux v. The Queen, 2009 TCC 587.
Posted in Cases, Charities and Not-for-Profits, Individuals
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Related Business
A charity cannot carry on a business unless it is a “related business”, which is a business that is related to the objects of the charity and that employs only volunteers. After the decision in Alberta Institute on Mental Retardation … Continue reading
Posted in Cases, Charities and Not-for-Profits
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Webcasts
The CRA has produced a number of webcasts aimed at charities, to help them with their compliance burdens.
Posted in Charities and Not-for-Profits
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Fundraising
The CRA has issued new guidelines on fundraising for charities.
Posted in Charities and Not-for-Profits
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