Time for a Review: Registered Charities and the Income Tax Act
This article has been adapted from a keynote address to the Canadian Bar Association symposium on charity law, held in Toronto on May 12, 2017.
Carl Juneau
Carl Juneau
Now retired, but formerly with the Quebec Bar as well as an executive in the Canada Revenue Agency, Carl Juneau has more than 28 years’ experience in the regulation of charities through the Canadian Income Tax Act. This includes experience both in the Agency’s Charities Directorate and in the Tax Policy Branch of the Department of Finance, in the areas of policy development, registration and revocation of charities, legislative amendments, and appeals to the courts.
Written By Carl Juneau
The Canadian Income Tax Act and the Concepts of Charitable Purposes and Activities
Recent high profile debate over regulation of registered charities’ political activities is only part of broader sector concern about onerous Canada Revenue Agency (CRA) requirements
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This article was developed from a presentation to the Canadian Bar Association Ontario on October 16, 1990. In 1967 when the requirement to register for