Articles

Results 11 to 15 of 17


Liberal Government Follows Through on Promised Tax Rate Changes

Canada - December 21 2015 In a Ways and Means Motion passed by the House of Commons on December 9, 2015, the new government introduced the changes to tax rates promised during…

Benjamin Mann, Amanda J. Stacey

CRA provides additional insights into NPO tax exemption

Canada - May 31 2012 In a recent technical interpretation, the Canada Revenue Agency (CRA) addressed several questions relating to the tax exemption for non-profit organizations (NPOs) under paragraph 149(1)(l) of the Income Tax Act (Canada). 

Important new additions to the Canada Revenue Agency (“CRA”) Charities Directorate website

Canada - January 30 2012 The CRA’s Charities Directorate recently added two new and useful features to its website.

Wealth matters: CRA Interpretation: Tax Implications of a Contractual Right to "Split" a Multiple Life Policy

Canada - September 9 2016 The Canada Revenue Agency (the “CRA”) recently released an interesting interpretation (2015-0608261E5 (the “Interpretation”)) regarding the…

Victoria L. Hockley

Gifts to U.S. Charities and the Availability of Charitable Tax Credits – An Unusual Situation

Canada, USA - September 30 2011 The Canada Revenue Agency recently released a technical interpretation with respect to an interesting and somewhat unusual fact scenario.