Impact Social

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Juin 2011

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Clergy Residence Deduction Update

Amanda J. Stacey

CRA has recently released two technical interpretations concerning eligibility for the clergy residence deduction under the Income Tax Act.  In the first one, dated February 1, 2011, CRA was asked to opine on whether the taxpayer qualified as a member...

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Are Charities Inadvertently Acting as Mortgage Brokers or Administrators?

Ever since Anglo-Saxon times, lenders have advanced money on the security of land.  Although some of the more exotic mortgage derivatives dreamt up by Wall Street may be new, plain old mortgages have been around for as long as there...

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Budget 2011 Re-Released

On June 6, 2011, the Minister of Finance re-introduced the 2011 federal Budget. The Budget was originally released on March 22, 2011, but was not passed due to the dissolution of Parliament and the subsequent election.  The updated Budget includes...

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CRA Releases Guidance on Use of Intermediaries Within Canada

Kate Lazier

On June 20, 2011, CRA released Guidance CG-004 Using an Intermediary to Carry out a Charity’s Activities within Canada. This Guidance is intended to complement CRA’s previously-released Guidance CG-002, Canadian Registered Charities Carrying out Activities Outside of Canada, on which...

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NPO Update

Andrew Valentine

Over the past few months, CRA has released several documents commenting on the rules under the Income Tax Act that apply to non-profit organizations (NPOs).  We have reported in past issues of this Newsletter on CRA’s increasingly strict interpretation of...

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