Impact Social

Mains sur un globe terrestre, ciel en arrière-plan

18 mars 2021

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( Disponible en anglais seulement )

CRA’s views on charitable remainder trusts

M. Elena Hoffstein, Brittany Sud

Introduction Charitable remainder trusts have been popular in the U.S. for some time but not as widely used in Canada as a result of differences in our tax regime.  A charitable remainder trust involves an individual who wishes to make...

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Advisory committee on charitable sector: Report 1

Sarah Fitzpatrick

On January 29, 2021, the Advisory Committee on the Charitable Sector issued its first report to the Honourable Diane Lebouthillier, Minister of National Revenue and Bob Hamilton, Commissioner of the Canada Revenue Agency. Established in 2019, the Advisory Committee is...

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