New Disbursement Quota Rules Under Bill C-33
Introduction The disbursement quota is a prescribed amount that registered charities must disburse each year in order to maintain their charitable registration. The purpose of
registered charities
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A Comparison of the Three Categories of Registered Charities
Introduction This article provides an overview of the differences between charitable organizations, public foundations, and private foundations and their requirements under the Income Tax Act
New CRA Policy on Umbrella Organizations
Introduction This article provides a brief overview of the draft policy entitled Guidelines for the Registration of Umbrella Organizations (“Guidelines”) that was released by Canada
Registered Charities: A Primer
This article was developed from a presentation to The Essential Curriculum in Charities, offered by the Professional Development Program of Osgoode Hall Law School at
Recent Tax Developments
The 1990 Report of the Auditor-General: A Comment The 1990 Report of the Auditor General of Canada to the House of Commons devoted an entire
Recent Tax Developments
On November 20th at the Eleventh Annual Canadian Conference for Charities and Not-For-Profit Organizations sponsored by The Canadian Centre for Philanthropy, the Minister of Revenue,
Recent Tax Developments
The Goods and Services Tax: An Update for Charities and NonProfit Organizations [For several years the federal government has been preparing the Canadian public for
Recent Tax Developments
White Paper Proposals Affecting Charitable Giving and Charities On June 18, 1987 (16 years to the day after the last major tax reform initiative) the