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Housing and charitable registration Guidance Reference number CG-022 Issued February 7, 2014 Table of contents Summary Housing that relieves poverty Housing that includes specially adapted facilities, services, or other amenities Other considerations Applying for registration as a charity under the Income Tax Act Footnotes This guidance updates and replaces Policy Statement CPS-020, Applicants that are Established to Relieve Poverty by Providing Rental Housing for Low-Income Tenants. ... Other considerations 13. When an organization rents housing to individuals who are not eligible beneficiaries of charitable relief, this activity must either: qualify as investment property income generating a fair market value return meet the related business provisions of the Income Tax Act. ...

On this page Housing that relieves poverty Housing that includes specially adapted facilities, services, or other amenities Other considerations Applying for registration as a charity under the Income Tax Act Footnotes Housing that relieves poverty 1. ... Other considerations 13. When an organization rents housing to individuals who are not eligible beneficiaries of charitable relief, this activity must either: qualify as investment property income generating a fair market value return meet the related business provisions of the Income Tax Act. ...

Special considerations 7.1 Political purposes and political activities 7.1.1 Political purposes are not charitable 7.1.2 Political activities 7.2 Canada's charities and anti-terrorism measures: What you need to know Appendix A: Questions and answers Footnotes 1. ... Special considerations 7.1 Political purposes and political activities The Charities Directorate's Policy statement CPS-022, Political activities provides registered charities with information on political activities and allowable limits under the Income Tax Act. ... The most important consideration will be the legal context in which the government's policy exists. ...

Subsection 146.3(1) defines a RIF as an arrangement between a carrier (see 4 below) and an annuitant under which the carrier agrees to make payments to the annuitant and, if the annuitant chooses ("elects"), to the annuitant's spouse or common-law partner after the annuitant's death, in consideration for the transfer of property to the carrier. ... Taxation of the annuitant – Purchase or sale of property for inadequate consideration 59. If a RRIF trust acquires property for a consideration greater than the fair market value of the property at the time of acquisition, or disposes of property for a consideration less than the fair market value at that time or for no consideration, the annuitant of the RRIF at that time must include twice the difference between the fair market value and the consideration, if any, in calculating his or her income for the tax year. ...

Subsection 146.3(1) defines a RIF as an arrangement between a carrier (see 4 below) and an annuitant under which the carrier agrees to make payments to the annuitant and, if the annuitant chooses ("elects"), to the annuitant's spouse or common-law partner after the annuitant's death, in consideration for the transfer of property to the carrier. ... Taxation of the annuitant – Purchase or sale of property for inadequate consideration 59. If a RRIF trust acquires property for a consideration greater than the fair market value of the property at the time of acquisition, or disposes of property for a consideration less than the fair market value at that time or for no consideration, the annuitant of the RRIF at that time must include twice the difference between the fair market value and the consideration, if any, in calculating his or her income for the tax year. ...

Special considerations 7.1 Political purposes and political activities 7.1.1 Political purposes are not charitable 7.1.2 Political activities 7.2 Canada's charities and anti-terrorism measures: What you need to know Appendix A: Questions and answers Footnotes 1. ... The charity can help in a number of ways, including providing expertise on the subject matter through well-reasoned research, sitting on advisory committees or working groups, or providing technical support or expertise in the drafting of documents for consideration. ... The most important consideration will be the legal context in which the government's policy exists. ...

Introduction Background Eligibility of an ACAP request Submitting an ACAP request Information and procedural requirements Acceptance of an ACAP request Rejection of an ACAP request Revocation of an ACAP settlement Other considerations Introduction 1. ... When an ACAP request is accepted, the competent authorities are able to negotiate issues that are addressed under an existing MAP request by extending MAP consideration to subsequent taxation years that have been initially assessed by the CRA. ... Other considerations 21. An ACAP does not limit the taxpayer's rights or relieve them from their obligations under the applicable convention or the Act. ...

Tax payable On this page Tax payable on disability assistance payments (DAPs) Tax deduction at source Tax payable on non-qualified investments Tax payable where inadequate consideration Tax payable on an advantage Tax payable on use of property as security Tax payable on prohibited investments Waiver or cancellation of tax Tax payable on disability assistance payments (DAPs) When a DAP is made from an RDSP, the part of the payment that includes proceeds from a rolled over amount, the grants and bonds paid into the plan and all investment income earned in the RDSP, such as interest, is taxable. ... Tax payable for inadequate consideration The tax payable for inadequate consideration is repealed effective after March 22, 2017. ...

Election for nil consideration Under proposed subsection 157(2.1) a participating employer of a pension plan and a master pension entity of the pension plan would be permitted to jointly elect to have every actual taxable supply made by the participating employer to the master pension entity be deemed to have been made for no consideration. ... Therefore, the employer would be eligible to make the election to deem actual supplies made to the master pension entity as being made for no consideration. ... Therefore, neither employer would be eligible to make the election to deem actual supplies made to the master pension entity as being made for no consideration. ...

Election for nil consideration Under proposed subsection 157(2.1) a participating employer of a pension plan and a master pension entity of the pension plan would be permitted to jointly elect to have every actual taxable supply made by the participating employer to the master pension entity be deemed to have been made for no consideration. ... Therefore, the employer would be eligible to make the election to deem actual supplies made to the master pension entity as being made for no consideration. ... Therefore, neither employer would be eligible to make the election to deem actual supplies made to the master pension entity as being made for no consideration. ...