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In order for an election to be considered valid, it must be submitted by the due date established in the Act. ...

Books and records Reason to educate- minor errors: Non-material and/or unintentional errors and/or omissions in the books and records Not having a travel log to support minor expenses Not maintaining a copy of current governing documents Examples of high-risk non-compliance: Having no books and records available Refusing to provide books and records Committing culpable conduct (falsified books and records) Official donation receipts Reason to educate- missing minor elements: A statement that it is an "official receipt for income tax purposes" The place or locality where the receipt was issued The name Canada Revenue Agency and the website address (canada.ca/charities-giving) Examples of serious non-compliance: Issuing falsified/fraudulent/inflated receipts Issuing receipts for services Lending registration number to other organizations T3010 information return Reason to educate- unintentional minor errors: Allocating fundraising expenses to the wrong reporting line Incorrectly reporting line 5010 “Total expenditures on management and administration” Examples of intentional/serious errors: Significant inaccuracies, beyond what is reasonably considered minor* Willfully omitting information from the T3010 and/or financial statements Failing to file a return as and when required (which results in a revocation for failure to file) *Opportunities for the Disabled Foundation v MNR, 2016 FCA 94 at paras 50-51. ...

To be considered valid, an election or revocation that begins in the current tax year must be filed on or before June 15 of the current tax year plus 2. 2112 2019 There is an entry on line 50372 or on line 50374 on the Schedule 8 or at Part 2 of the Form RC381 and one of the following situations applies to your client’s return: No indication that the client is in receipt of CPP retirement benefits. ... To be considered valid, an election or revocation that begins in the current tax year must be filed on or before June 15 of the current tax year plus 2. 2115 2016, 2017, 2018 There is an entry on line 207 for the registered pension plan deduction but no entry on line 206 for the pension adjustment. ...

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ...

Generally, all means available within the applicable legislation should be exhausted before remission relief is considered such as an objection, appeal to the Tax Court of Canada (or the Federal Court) or a request under the taxpayer relief provisions of the Income Tax Act or the Excise Tax Act. ...

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ...