Refundable Tax Credits: An Under-Utilized Source of Funds for the Destitute
Introduction The concept of a negative tax to funnel money to low-income individuals has been widely discussed as a means of alleviating poverty. In fact,
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Recent Tax Developments
Tax Reform Stage II: Some Implications for Charities As part of its tax reform package, on June 17, 1987 the federal government announced a proposal
The Non-Profit Sector and the Multi-Stage Sales Tax
This article provides a general overview of how the federal Government’s sales tax reform proposals will affect the non-profit sector and suggests some representations which
Sales and Property Tax Exemptions for Charities
Although the Income Tax Act makes concessions to registered charities there is a surprising lack of specific sales- and property-tax exemptions for charities. This paper
Recent Tax Developments
Budget Update The budget proposals of November 12, 1981, as subsequently modified and incorporated in Bill C-139, were enacted on March 30, 1983. Pursuant to
Recent Tax Developments
There have been a number of developments in the tax field during the last year. This paper will consider these developments. 1981 Budget The most
Ontario Sales Taxes and the Not-for-Profit Organization
Introduction Now that most not-for-profit organizations have sorted out the new federal income tax rules, it may be appropriate for them to focus on sales