Canadian Charity Compliance

The Canada Revenue Agency (“CRA”) has produced a number of charitable registration and charity compliance videos, that are very helpful for Canadian charities dealing with the following issues: How Do I Chose the Right Charity; Gifting and Receipting;…

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CRA Charities Directorate Video: “Gifting and Receipting”

Learn about the types of donations for which registered charities and other qualified donees can issue a tax receipt, and the various rules on receipting.

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CRA’s Revised Position on Private Health Services Plans

Effective January 1, 2015, a plan is considered a PHSP as long as the premiums paid under the plan relate “all or substantially all” to medical expenses that would otherwise qualify for METC (assuming all other conditions to…

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Charities – Deed or Declaration of Trust?

The benefits of a trust, rather than a corporation or society, for a Canadian charity.

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US Limited Liability Limited Partnerships (“LLLPs”)

This article addresses the question of characterization of US LLLP, by setting out the principles that it would rely on, to make that characterization.

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CRA and Foreign Assets Disclosure

Canadians with income from foreign assets are now obliged to report them in much more detail on Form T1135.

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Charity Law Bulletin – Canada

This bulletin highlights some of the topical issues that concern a registered charity.

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Charitable Organisation Decision Tree

If your non-profit or voluntary organisation is trying to decide if they should proceed with registration as a registered charity, the Decision Tree, funded by Canada Revenue Agency and produced by the Legal Information Society of Nova Scotia,…

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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…

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