Testamentary Capacity – Who Can Make a Will
For over a century, the question of whether a person has the legal capacity to make a will, can be determined according to the test originally set out in the leading case of Banks v. Goodfellow (1870). That…
Registering as a Charity under the Income Tax Act
To be able to issue official donation receipts and to be exempt from taxation, the Income Tax Act requires that corporations created and operated exclusively for charitable purposes register with the Canada Revenue Agency (CRA) as charities. For insight on…