CRA Develops Political Activities Self-Assessment Tool
Canada Revenue Agency (“CRA”) has developed an online self-assessment tool for charities to use to determine if they are carrying on political activities and if those activities are within the limits of the Income Tax Act. The online…
Enforceability of Ski Pass Releases
As we head into ski season in British Columbia, the recent case of Morgan v. Sun Peaks Resort Corporation delves into the issue of the enforceability of ski field releases. It is very common when purchasing a ski…