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...
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,...
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...
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...