Insights/Communiqués/Social Impact Newsletter/August 14, 2015

Social Impact Newsletter

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August 14, 2015

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Surplus Earned by Non-Profit Organizations on Lottery Sales Could Impact Tax-Exempt Status: CRA Technical Interpretation

Brendan Burns

In a technical interpretation published on November 18, 2014, the Canada Revenue Agency (“CRA”) commented on whether revenue earned by a non-profit organization (the “Association”) in respect of the sale of lottery tickets should be subject to tax in the...

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Third Party Penalties in Income Tax Act Do Not Attract Charter Protection: Supreme Court of Canada Affirms Federal Court of Appeal Decision in Guindon v. Canada

Andrew Valentine

On July 31, 2015, the Supreme Court of Canada released its decision in Guindon v. Canada.  At issue was whether the third party penalties in section 163.2 of the Income Tax Act (the “Act”) amount to criminal sanctions to which...

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