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As announced in the 2012 Federal Budget, the Government of Canada will be phasing out the penny. The Department of Finance has recently released a short
The Canada Revenue Agency (“CRA”) announced on September 20, 2012, that it has completed its Joint Action Plan as part of CRA’s Small and Rural Charities Initiative
In a technical interpretation released on July 26, 2012, CRA commented on the tax treatment of income earned abroad by employees of a charity that is transferred to the charity pursuant to an employment requirement
