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Other considerations Indicate with your request if this is the first or second review request. ...

Other considerations Indicate with your request if this is the first or second review request. ...

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. ...

The CRA’s Delegation of Procurement Authorities must be taken into consideration as some hospitality, conference or event expenditures may require a contract. ... The CRA’s Delegation of Procurement Authorities must also be taken into consideration when entering into contracts with vendors for the provision of hospitality at an event or a conference. 5.2.1.1 Hospitality requiring minister, commissioner or senior Agency manager pre-approval must be obtained in accordance with the HCE expenditure pre-approval process outlined in section 5.5 of these procedures. 5.2.2 If there are significant changes to the original approved nature (type) or extent (amount) of hospitality, a new Appendix B – Total Hospitality Expenses Information Form must be submitted to the appropriate delegated authority for expenditure pre-approval. ... The CRA’s Delegation of Procurement Authorities must be taken into consideration when planning an event that may require entering into contracts with vendors for the provision of goods or services. ...

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. ...

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. ...