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
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
Introduction: The Meaning of “Gift” Common Law The meaning of “gift” has important implications under the Income Tax Act (Canada),1 and the term appears in
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
This article is an edited version of a paper that was written for the McGill-McConnell Program: Master of Management for National Voluntary Sector Leaders. “It is
The following is a letter from Gavin Wyllie, Chair, National Charities and Not-for-Profit Law Section, Canadian Bar Association, to Len Farber, General Director, Tax Legislation
PREPARED BY MAURA BROWN, MA Subject Index A ACCOUNTABILITY. Organizations Governance, stewardship, and trusteeship as key elements of 2004(Vol. 18,No.3), pp. 225–37 ADVOCACY SEE POLITICAL
Introduction On December 20, 2002, the Department of Finance made its annual Christmas gift to tax practitioners by transferring, without consideration, a 560-page tome containing
In December 2002, the Department of Finance proposed changes to the Income Tax Act. Some of these proposed changes will affect registered charities, as is