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...
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:...