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(recorded webinar) Bylaws, changing C Calculation, disbursement quota Canada Not-for-profit Corporations Act (NFP Act) Canadian amateur athletic associations (see Registered Canadian amateur athletic association (RCAAA)) Caselaw, CSP-C08 Cause-related marketing Cemeteries, CSP-R17 Changes: Amalgamations, mergers, and consolidations Changing activities Changing address, phone number, and contact person Changing authorized representative Changing bylaws Changing director, trustee, or like official Changing legal name Changing legal status Changing purposes (objects) Changes requiring approval (see Making requests that require approval) Charitable activities Charitable activities outside Canada Charitable and political activities Charitable organization (see Types of registered charities (designations)) Charitable organizations outside Canada: Foreign charities that have received a gift from Her Majesty in right of Canada Foreign charities that receive a gift from Her Majesty in right of Canada: Summary of recent legislative changes Qualified donee: Foreign charities that have received a gift from Her Majesty in right of Canada (CG-023) Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada, CG-015 (archived) Foreign charities: Requirements for qualified donee status (CPC-030) (archived) Charitable purposes (see Purposes) Charitable purposes and activities Charitable remainder trust, CSP-C02 Charities Connection (see Newsletters for charities) Charities Listings (see List of charities) Charities Program Updates (see DG's Corner) Checklists for charities: Activities, checklist Basic guidelines, checklist Books and records, checklist Changes, checklist GST/HST, checklist Legal status, checklist Receipting, checklist Spending requirement, checklist T3010 – how to avoid common mistakes, checklist Terrorism, checklist Claiming charitable tax credits: Charitable donation tax credit calculator Charitable donation tax credit rates How are gifts claimed for deceased individuals? ... Receiving gifts Recent updates, website (see What's new) Recorded webinars Records (see Books and records) Re-designation, requesting Reduction, disbursement quota Registered Canadian amateur athletic association (RCAAA) Application for Registration, CSP-R04 Canadian amateur athletic associations Lists of registered Canadian amateur athletic associations RCAAAs: Receipts-Issuing Policy, CPS-007 Registered Canadian Amateur Athletic Association, CSP-R01 Registration of Canadian Amateur Athletic Associations, CPS-011 Registered Charity Basic Information Sheet (TF725) Registered charity information return (see annual information return) Registered Charity Information Return Summary Registered Pension Plan, CSP-R15 Registration, applying Registration number Regulation of charities: Charities and CRA: Make the connection (video) What role does the federal government play in the regulation of charities? ... Transcript Video: Charities and CRA: Make the connection Transcript Date modified: 2017-04-27 ...

Related by family connection Related by a business or corporate connection What is a relevant person? ... Related by family connection Individuals are not at arm's length if they are related to each other by blood, marriage, adoption, or common-law relationship. ... Related by a business or corporate connection Even if individuals are not related by family connection, they may still be considered not at arm's length if they have close business or corporate connections. ...

Services rendered in connection with litigation Services rendered in connection with litigation The general rule for supplies of services will not apply to a service rendered in connection with criminal, civil or administrative litigation in a province. ... See examples- Supply of services rendered in connection with litigation Examples of supply of services rendered in connection with litigation Example 1 An individual from Brandon, Manitoba receives a speeding ticket in Kenora, Ontario. ... The service will be considered as having been made in Ontario because it is made in connection with litigation in Ontario. ...

The supplier then only deals with the Quebec office in connection with the supply. ... If something else comes between the service and the property, the connection will not be considered to be direct. ... The business retains the same law firm to provide its services in connection with the litigation. ...

Services in connection with litigation services Sch. VI, Part V, s 23, paras 23(a) to (d) 43. ... Direct connection between service and property Policy statement P-169 45. ... If some object comes between the service and the property, the connection becomes more remote. ...

You may hear a beep and experience a normal connection delay. La version française de cette publication est intitulée Plaintes et différends. ... You may hear a beep and experience a normal connection delay.): Individuals and non-resident trusts: 613-940-8495 Monday to Friday (except holidays) from 9:00 a.m. to 5:00 p.m. ... You may hear a beep and experience a normal connection delay. Electronic mailing lists We can notify you by email when new information on a subject of interest to you is available on our website. ...

Representations made in connection with the property Gifting arrangements Appraisals for donations of gifts in kind Who has to register a tax shelter? ... Generally, a gifting arrangement is any arrangement under which it may reasonably be considered, based on statements or representations made or proposed to be made in connection with the arrangement, that a person entering into the arrangement would: make a gift to a qualified donee, or make a political contribution, of property acquired by the person under the arrangement; or incur a limited-recourse debt that can reasonably be considered to relate to a gift to a qualified donee or a political contribution. ... Representations made in connection with the property The definition of what constitutes a tax shelter depends entirely on the reasonable inferences that we can draw from representations made in connection with the property. ...

Subsection 241(6) May appeal an order or direction made in the course of or in connection with legal proceedings requiring an official or other representative of a government entity or authorized person to give or produce evidence relating to any taxpayer information Headquarters Positions Director General, Charities Directorate Director General, Collections Director General, Debt Management Compliance Director General, Tax and Charities Appeals Directorate Director, Collections Director, Non-Filer/Non-Registrant Field Positions Director, Tax Services Office Chief of Appeals Manager, Appeals Manager, Litigation History: Delegation in respect of subsection 241(6) was amended on November 6, 2014. ... Subsection 241(9.3) May, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number and the name of the holder of a business number Headquarters Positions Director General, Business Returns Director, Business Registration and Corporation Programs Division Field Positions Director, Tax Centre Assistant Director, Tax Centre Manager, Business Registration History: Delegation in respect of subsection 241(9.3) was amended on May 6, 2013. ... Paragraph 8502(g) Conditions applicable to all plans- May accept an arrangement under which a property is held in connection with a plan Headquarters Positions Director General, Registered Plans Directorate History: Delegation in respect of paragraph 8502(g) was amended on June 16, 2004. ...

However, there is no withholding tax on royalties or similar payments for copyright in respect of the production or reproduction of any literary, dramatic, musical or artistic work other than a motion picture film, or a film, videotape or other means of reproduction for use in connection with television (unless solely in connection with and as part of a news program produced in Canada) that has been or is to be used or reproduced in Canada. ... [Footnote 26] Royalties for the use of, or the right to use, computer software or any patent (but not including any such information provided in connection with a rental or franchise agreement) are exempt from withholding tax. ... [Footnote 37] If the beneficial owner of the royalties is a resident of this country, the following rates apply: the lower or nil rate of tax applies on the gross amount of the royalties if they are copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting), or royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience, excluding any such information provided in connection with a rental or franchise agreement, and 10% applies on the gross amount of the royalties in all other cases, including the following: royalties in respect of motion picture films and works on film or videotape for use in connection with television broadcasting, royalties for the use of, or the right to use, any information concerning industrial, commercial or scientific experience provided in connection with a rental or franchise agreement. ...

Family connections Related persons are individuals who are related to each other by blood, marriage, common-law partnership, or adoption. ... Business connections It is generally a question of fact whether unrelated parties deal at arm’s length at any time. So it is possible that individuals not related by a family connection may still be considered not at arm’s length. ...