Le budget prévoit un certain nombre d’enveloppes budgétaires pour la recherche scientifique et technique. Par exemple, les collèges et les polytechniques recevront 10 millions de dollars répartis sur deux ans pour répondre aux besoins en recherche des « organismes » locaux. Nous n’avons […]
Dans son budget, le gouvernement s’est engagé à maintenir les investissements dans les arts, la culture et les sports, plus précisément, à renouveler le financement des arts dès 2015/2016, soit 25 millions de dollars pour le Conseil des arts du Canada, […]
En décembre 2013, le ministre de l’Emploi et du Développement social a mis sur pied un nouveau Comité consultatif ministériel sur l’innovation sociale. L’objectif du Comité consultatif consiste à collaborer avec les chefs de file du secteur des organismes à […]
Les recommandations contenues dans le rapport du Comité permanent des finances de la Chambre des communes publié en février 2013 proposaient une suite d’options pour encourager les dons de bienfaisance au Canada ainsi que des recommandations afin de réduire le […]
Comme autre mesure visant à accroître l’efficacité des organismes de bienfaisance enregistrés, le budget propose de réviser les dispositions du Code criminel qui imposent des restrictions sur la façon dont les organismes de bienfaisance peuvent exploiter des loteries pour soutenir […]
Le budget prévoit des changements importants dans le traitement fiscal des dons faits dans le cadre d’un testament ou de la désignation d’un bénéficiaire. Selon les règles actuelles, lorsqu’une personne fait un don par testament, le don est considéré comme […]
Le budget accorde un peu plus d’importance à une mesure déjà en place concernant les dons de terre écosensible. En vertu de la Loi de l’impôt, les donateurs de terres certifiées par le ministre de l’Environnement comme « écosensibles » ont déjà […]
Le budget comprend des mesures conçues pour freiner l’utilisation abusive des dons de biens culturels au moyen d’abris fiscaux abusifs. En vertu de la Loi de l’impôt, des dispositions déterminatives particulières s’appliquent aux biens faisant l’objet d’un don qui ont […]
Au cours des trois dernières années, l’ARC a mené un Projet de détermination du risque lié aux OBNL. Ce projet comprend l’audit d’une vaste gamme d’OBNL afin de vérifier leur conformité aux exigences fiscales en vigueur. Les résultats de cette […]
Le budget prévoit une nouvelle infraction pouvant mener à la révocation dont l’objectif est de freiner l’utilisation abusive des organismes de bienfaisance par certains États étrangers qui soutiennent le terrorisme. Le budget propose que les organismes de bienfaisance enregistrés ou […]
Le gouvernement a annoncé que l’ARC recevra une enveloppe pour améliorer son site Internet (qui est déjà assez complet) et pour offrir au public de l’information plus détaillée sur les tendances et les caractéristiques en matière de dons de charité […]
L’une des mesures visant à réduire le fardeau administratif des organismes de bienfaisance enregistrés consiste à offrir un financement supplémentaire à l’Agence du revenu du Canada (ARC) afin de lui permettre de moderniser ses systèmes informatiques. Cette modernisation permettra aux […]
Le budget fédéral de 2014 prévoit une vaste gamme de mesures qui auront une incidence sur les associations caritatives et les organismes à but non lucratif. Ces mesures peuvent être regroupées en plusieurs catégories. Certaines sont de nouvelles mesures qui […]
The Budget provides a number of funding envelopes for science and technology research. For example, colleges and polytechnics are given $10 million over two years to support the research needs of local “organizations”. While we have no detail on this […]
The Government committed to continued investment in Arts, Culture and Sports in the Budget. More particularly, the Government committed to renew Arts funding beginning in 2015/2016 which funding shall include $25 million for the Canada Council for the Arts, $30.1 […]
The Minister of Employment and Social Development established a new Ministerial Advisory Council on Social Innovation in December 2013. The purpose of the Advisory Council is to work with leaders in the not-for-profit and private sectors to explore the potential […]
The Report by the House of Commons Standing Committee on Finance, which was released in February 2013 reviewed a range of options to encourage charitable giving in Canada and made recommendations related to reducing administrative burdens and improving public awareness. […]
As a further measure designed to increase the efficiency of registered charities, the Budget proposes to revise the provisions of the Criminal Code that impose restrictions on how charities can conduct lottery sales in support of their causes. Under section […]
The Budget introduces a significant change in the tax treatment of gifts made under a Will or beneficiary designation. Under the current rules, where an individual makes a donation by Will, the donation is treated as having been made by […]
The Budget expands upon an existing incentive for gifts of ecologically sensitive land. Under the Tax Act, donors of land that has been certified by the Minister of the Environment as “ecologically sensitive” are already eligible to claim enhanced tax […]
The Budget introduces a change that is designed to curb the misuse of the regime for donations of cultural property through abusive tax shelters. Under the Tax Act, special deeming provisions apply to gifted property that was acquired by the […]
Over the past three years, CRA conducted an NPO Risk Identification Project. This project involved audits of a broad range of non-profit organizations (NPOs) to determine their compliance with the existing tax requirements. It was expected that a report on […]
The Budget introduces a new revocation offence that is intended to curb abuse by foreign state sponsors of terrorism. The Budget proposes that any registered charity or registered Canadian amateur athletic association (RCAAA) that accepts a donation from a foreign […]
The Government also announced that the CRA will receive funding to enhance its website (which is already quite informative) and to provide more extensive information to the public on charitable giving trends and characteristics in Canada. It is hoped that […]
As one of the measures designed to ease the administrative burden on registered charities, the Budget proposes to provide additional funding to the Canada Revenue Agency (CRA) to enable it to modernize its information technology. This modernization will enable organizations […]
The 2014 Budget introduces a wide array of changes that will impact the Charitable and Not-for-Profit Sector. These changes fall into several categories. Some are new measures to encourage donations and increase flexibility for donors in planning their charitable giving, […]
Minister of Finance Jim Flaherty today tabled the 2014 Federal Budget (the “Budget”) entitled The Road to Balance: Creating Jobs and Opportunities. We are pleased to provide our summary of proposed tax measures contained in the Budget. There were no […]
IN THIS SECTION Customs Tariff Treatment of the Governor General Support of Offshore Oil and Gas Development Customs Tariff Treatment of the Governor General Currently, articles imported for use by the Governor General are exempt from customs duties. The Governor […]
IN THIS SECTION: Charities and Not-for-Profit Measures Aboriginal Tax Policy Charities and Not-for-Profit Measures The 2014 Budget introduced several changes and developments that are of particular relevance to registered charities, their donors and not-for-profit organizations (NPO); these include: Enhanced tax […]
IN THIS SECTION Improving the Application of the GST/HST to the Health Care Sector GST/HST Election for Closely Related Persons Joint Ventures Strengthening Compliance with GST/HST Registration Other Excise Measures Improving the Application of the GST/HST to the Health […]
IN THIS SECTION: Captive Insurance Companies Offshore Regulated Banks Back-to-Back Loans Consultation on Tax Planning by Multinational Enterprises Consultation on Treaty Shopping Update on the Automatic Exchange of Information for Tax Purposes Update on Tax Treaties and Tax Information Exchange […]
IN THIS SECTION: Adoption Expense Tax Credit Medical Expense Tax Credit Search and Rescue Volunteers Tax Credit Extension of the Mineral Exploration Tax Credit for Flow-Through Share Investors Farming and Fishing Businesses Tax Deferral for Farmers Amateur Athlete Trusts Pension […]
IN THIS SECTION: Remittance Thresholds for Employer Source Deductions Tax Incentives for Clean Energy Generation Consultation on Eligible Capital Property Remittance Thresholds for Employer Source Deductions Employers have an obligation to withhold amounts from remuneration paid to employees in respect […]
Budget 2014 confirms the Government’s intention to proceed with the following previously announced tax and related measures, as modified to take into account consultations and deliberations since their release: Proposed changes to automobile expense deduction limits and the prescribed rates […]
The Court of Appeal for Ontario has upheld an insurer’s summary judgement motion, dismissing a claimant’s action against her accident benefits insurer because she missed the two-year limitation period. Tanya Sietzema was involved in a car accident November 11, 2005. […]
The Manitoba Court of Appeal will consider an interesting insolvency case involving hog feed suppliers who claim of priority for the cost of feed over Farm Credit Canada and Bank of Montreal, the hog producer’s secured creditors. In general, the […]
