Income Tax Act Archives - LawNow Magazine

Registered Charities and the Charter

Over the past twenty-five years or so, commentators have lamented the sometimes inordinate influence of tax policy considerations in the administration and adjudication of the federal registered charities regime. There is no doubt fiscal implications ought to be taken into account in structuring the legislative regime to ensure timely and appropriate use of the preferentially-treated […]

Authors:

Peter Broder
Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.
 

‘A charity is a charity is a charity’ – The Common Law and Income Tax Act Charity Regulation

As I write this column, a major government report on a Canadian social innovation and social finance strategy is pending.  Earlier this year, the federal Budget contemplated exploration of preferential tax treatment for certain types of journalism. In each of these fields, it has been suggested that means be found to give groups access to […]

Authors:

Peter Broder
Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.
 

BenchPress – Vol 40-6

1. CRA loses out to Solicitor-Client Privilege The Canada Revenue Agency (CRA) sent a lawyer a request to produce documents about his personal finances and also his current accounts receivable. The lawyer provided some material but refused to produce his current accounts, claiming that to do so would violate solicitor-client privilege, since it would reveal […]

Authors:

Teresa Mitchell
Teresa Mitchell
Teresa Mitchell is the Acting Editor and Legal Writer for LawNow Magazine at the Centre for Public Legal Education Alberta. www.cplea.ca
 

Married vs. Common Law – What’s the Difference Anyway?

Introduction Most individuals who have recently wed realize this will change their income tax status, but common law couples often fail to realize they may also be considered married by the Tax Man. Many are surprised to learn that a different set of rules applies the next time they file their income tax returns. Ultimately, […]

Authors:

Brad Taylor
Brad Taylor, CA, TEP, is a manager in the taxation department of Kingston Ross Pasnak LLP in Edmonton, Alberta.
 

A helpful Guidance on Ineligible Individuals, but questions remain

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 […]

Authors:

Peter Broder
Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.
 


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