Gifts Involving Foreign Entities
Special considerations arise when gifts are made by individuals, corporations or charities in Canada to foreign charities, and gifts are made by individuals, corporations or
Mary Louise Dickson
Mary Louise Dickson
Written By Mary Louise Dickson
Recent Tax Developments
Since publication of the last issue of The Philanthropist, a revised Information Circular on registered charities and the proposed legislation implementing the Notice of Ways
Recent Tax Developments
Developments in this area since the last edition of The Philanthropist include such items as: the release of a revised form T3010, changes in sales tax
Recent Tax Developments
Amendments to the Income Tax and Tax Court of Canada Acts A further amendment to fine-tune the rules in the Income Tax Act relating to
Recent Tax Developments
New Provisions of the Income Tax Act The second set of major changes to the Income Tax Act as it affects registered charities, which have
Recent Tax Developments
Income Tax Changes On November 8, 1984, the Honourable Michael Wilson, Minister of Finance, presented his “Economic and Fiscal Statement” to the House of
Recent Tax Developments
Two recent cases concerning charities are Rumack v. MNR. 84 DTC I339 and Trustees of British Museum v. H M. Attorney General I984 I W. L.R.
Recent Tax Developments
Budget Proposals The uncertainty concerning the proposed tax rules that will govern registered charities that arose on November 12, 1981 and was prolonged by the