Impact Social

Mains sur un globe terrestre, ciel en arrière-plan

Janvier 2012

Affichage de 1 à 5 sur 5

( Disponible en anglais seulement )

Important New Additions to the Canada Revenue Agency (“CRA”) Charities Directorate Website

Rahul Sharma

The CRA’s Charities Directorate recently added two new and useful features to its website.  These include a list of “Other Qualified Donees” and a useful “donation credit calculator”. Other Qualified Donees A “qualified donee,” for the purposes of the Income Tax...

Plus

( Disponible en anglais seulement )

National Arts Service Organizations

Andrew Valentine

In the November issue of this Newsletter, we reported on the draft Guidance issued by the Charities Directorate concerning the registration of arts organizations.  Arts organizations should be aware that, in addition to the option of applying for registration as...

Plus

( Disponible en anglais seulement )

Property Tax Relief Available to Registered Charities

Registered charities in Ontario should take note of a time-limited opportunity to obtain a rebate on property taxes paid in the previous year. Pursuant to provincial legislation, a registered charity that occupies property in Ontario classified in the commercial or...

Plus

( Disponible en anglais seulement )

Canada Not-For-Profit Corporations Act – Planning Continuance

As we have reported previously in this Newsletter, corporations that are currently incorporated federally under the Canada Corporations Act (CCA) must continue under the Canada Not-For-Profit Corporations Act (CNCA) by October 17, 2014. Non-share capital corporations not yet continued under...

Plus

( Disponible en anglais seulement )

Clergy Residence Deduction – When can Youth Pastors Qualify?

Amanda J. Stacey

In a technical interpretation released by the CRA on June 27, 2011, the CRA was asked to consider whether a pastor in charge of a children’s ministry qualified for the clergy residence deduction. Youth pastors often fail to qualify for...

Plus

Affichage de 1 à 5 sur 5