The new trust reporting rules’ potential impact on internal charitable trusts, endowments, and donor advised funds
The Canada Revenue Agency has clarified on November 10, 2023 that charities are not required to file T3 information returns for internal trusts. Please see our November 10, 2023 Social Impact Newsletter article for more information. Introduction We have previously […]
Doing Charity: Revisiting Charity Law’s Distinction between Purposes and Activities
Perspectives on Tax Law & Policy (March 2022)
Adam Parachin authored an article on charity law’s distinction between purposes and activities. Charitable registration under the ITA is a momentous event in the life of a charity. But it is merely a beginning. From this point onward, the charity […]
