In the recent decision of Bope v. The Queen, the Tax Court of Canada confirmed the requirements for a charitable donation tax credit, stating that entitlement to the credit depends on the donor proving, on the balance of probabilities, that:...
Under the Income Tax Act, a taxpayer may claim a charitable donation tax credit for a gift made to a Canadian registered charity, if such gift is supported by an official donation receipt issued by the charity. According to Canada...
The Philanthropist/Le Philanthrope is a free online journal published by Imagine Canada, that contains articles and other information useful to the nonprofit sector. The Philanthropist is co-edited by Susan Manwaring, Partner and Chair of the National Charities and Not-for-Profit Law...
Gail Black spoke at the PKF North America affiliation of accounting firms for the PKF Canada Tax Fly-In on the topic of “Charitable Donations at Death under the New Taxation Rules” in Vancouver on October 4, 2015. Amanda Stacey (with...