A disaster is a hazard that overwhelms a community’s ability to cope and may cause serious harm to people’s safety, health, welfare, property, or the environment. A disaster can be the result of a naturally occurring phenomenon within the geophysical or biological environment or human action, whether malicious or unintentional, including technological failures, accidents, and terrorist acts.

Generally, there is a public issuance of a state of emergency by a municipal, provincial, or territorial authority when a disaster occurs.

The Canada Revenue Agency (CRA) understands that disasters can cause great difficulties for taxpayers whose primary concerns during these times are their families, homes, businesses, and communities.

Those giving to charities in times of disasters should remember to give wisely.

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