Posts Tagged ‘Income Tax Act’

Non-profits await change from Liberal government. Here’s what needs to happen

April 5th, 2016 by Brian Iler

This article was first published on rabble.ca

In mandate letters to his newly appointed ministers, Justin Trudeau told Finance Minister Bill Morneau, and his minister responsible for Canada Revenue Agency (CRA), Diane Lebouthillier, to:

“modernize the rules governing the charitable and not-for-profit sectors. … A new legislative framework to strengthen the sector will emerge from this process.”

Wonderful news, for both charities and non-profits (sometimes referred to as “not-for-profits”). For non-charitable non-profits, this was especially exciting, as their voice in political circles is regularly eclipsed by far-better organized charities.

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Tax court confirms “connecting factors test” for on-Reserve income tax exemption

July 30th, 2012 by Iler Campbell LLP

On July 7th 2012, the Tax Court of Canada (the Court) handed down its decision in Dickie v The Queen regarding a reassessment of a status Indian operating a proprietorship from Fort Nelson Indian Reserve (the Reserve).  Mr. Dickie operated a business clearing and slashing timber on contract for oil and gas companies to conduct seismic surveys of the land. While he accepted some contract work that took place on the Reserve, an overwhelming majority of his business came from work conducted off Reserve.

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Changes to the Income Tax Act will restrict charities’ political activities

May 15th, 2012 by Paula Boutis

On April 26, 2012, the federal government introduced Bill C‑38, which contains proposed changes to the Income Tax Act (Canada) (ITA) affecting charities and how political activities are to be accounted for, in the context of a gift from one charity to another.

We provide a brief summary of the current legislative provisions, the proposed changes, and the impact of the changes on charitable foundations and organizations.
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