Social Impact Newsletter

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August 2013

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Clergy Residence Deduction – Can it be claimed for two separate residences?

Andrew Valentine

In a technical interpretation dated June 4, 2013, CRA commented on whether two members of the clergy who are spouses and maintain separate residences can claim the clergy residence deduction for each residence.  The clergy residence deduction allows members of...


Time Limits for Claiming Public Service Bodies’ GST/HST Rebate

In a recent edition of Excise and GST/HST News, the CRA summarized the timing issues that apply to eligible public service bodies (PSB) when claiming PSB rebates for GST/HST paid on eligible purchases.  A PSB is defined as a charity,...


Fair warning: The pendulum continues to swing and a tax fraud schemer gets serious jail time and a hefty fine

David W. Chodikoff

Most Canadians are sick and tired of reading newspaper accounts or watching evening news programs that report the typically light sentences that white collar criminals appear to receive in this country.  Perhaps as a result of what might be called...


Proposed Amendments to the Ontario Payday Loans Act may impact micro-loans

Jennifer Babe

Charities that engage in charitable micro-lending programs (both inside and outside Canada) need to be aware of a proposed amendment to the regulations under the Ontario Payday Loans Act, 2008 (the “Act”) which could have significant implications. The proposed amendment...


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