Over the last couple of years the media has been filled with stories and there has been much fretting in the voluntary sector about the Canada Revenue Agency (CRA)’s auditing of registered charities’ Political Activities. It is unclear as yet, however, how much regulatory compliance action will be taken based on isolated or individual acts […]
Independent Contractor or Employee
January 5, 2015 By Caitlin Butler
With business culture evolving, we see increasingly varied means to manage one of the most expensive and critical components of a business – human capital. Whether a business is motivated to reduce labour costs, streamline available skills, or minimize staff during slower periods, At first blush, it may appear easy to determine whether individuals are employees […]
A helpful Guidance on Ineligible Individuals, but questions remain
November 5, 2014 By Peter Broder
Andrew Coyne recently drew much attention when he mused in the National Post about the merit of abolishing the charitable tax credit so registered charities could have free rein to engage in political activities. However, the credit is arguably at far greater risk from the abusive tax shelters that have been seen over the last […]
Is Good Luck Taxable?
September 5, 2014 By Hugh Neilson
Easy Money There seem to be plenty of opportunities to win – big and small – in our lives, from lotteries to radio contests to a friendly wager with a friend. Whether it’s $10 on who wins the golf game, or $10 million from the lottery, does the tax man share in our good fortune? […]
Judging Guidance
November 1, 2013 By Peter Broder
It is trite law that guidance about registered charities issued by the Canada Revenue Agency (CRA), through its Charities Directorate, does not have the force of legislation or regulations. Courts can reject or ignore it when determining the permissibility or impermissibility of an organization’s conduct and the consequences flowing from that conduct. The Income Tax […]
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