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The CRA Charities Directorate has useful information on its website for charities that are incorporated pursuant to the Canada Corporations Act that will be required to continue under the Canada Not-for-Profit Corporations Act (the “CNCA”). The CNCA was proclaimed into...
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It has been more than a decade since the federal government embarked on a course of making it easier to donate significant amounts to charities, with changes ranging from increasing the annual basic limit of donations from 20% to 75%...
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In Canada, registered charities can only carry on limited political activities. The Income Tax Act provides that a charity may devote a part of its resources to non-partisan political activities that are ancillary and incidental to its charitable activities. A...
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On November 1, the Canada Revenue Agency (« CRA ») released for consultation a draft Guidance on Arts Organizations and Charitable Registration, which outlines CRA’s views on when an arts organization will qualify for registration as a charity. CRA has invited comments...
