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Current CRA website
What is the difference between a registered charity and a non-profit organization?
Examples of non-profit organizations Here are a few types of non-profit organizations and examples of each: social, recreational, or hobby groups (bridge clubs, curling clubs, and golf clubs) certain amateur sports organizations (hockey associations, baseball leagues, and soccer leagues) certain festival organizations (parades and seasonal celebrations) Note If you are operating as a charity, you cannot be considered a non-profit organization, even if you are not registered or cannot be registered as a charity. ...
Current CRA website
Introduction - Segment 1
As a general rule, a private benefit is a charitable or non-charitable benefit provided to a person, entity or organization that is not a charitable beneficiary, or a benefit provided to a charitable beneficiary that exceeds what is considered to be charitable. ...
Current CRA website
Distinguishing between charitable and political activities
Representations made to elected representatives or public officials that meet certain criteria can be considered charitable activities, even if they contain an explicit recommendation to change a law, policy, or decision of any level of government. ...
Current CRA website
National arts service organizations
A registered national arts service organization is considered a registered charity for operating purposes under the Income Tax Act. ...
Current CRA website
Introduction - Segment 1
In 1999, the Supreme Court of Canada's Vancouver Society decision outlined specific criteria for activities to be considered charitable under the advancement of education category. ...
Current CRA website
How do you pay your instalments?
The date your payment will be considered paid will depend on the method you use: My Payment (Visa Debit®, Debit Mastercard®, and Interac Online®) – the date your financial institution credits us with your payment online banking – the date your financial institution credits us with your payment pre-authorized debit – the negotiable date credit card (through third-party service provider) – the date your financial institution credits us with your payment at your financial institution or Canada Post – the date stamped on your INNS3 receipt Deceased person – If an individual who has to pay tax by instalments dies during the year, instalment payments due on or after the date of death do not have to be paid. ...
Current CRA website
What's new for the completion of returns for deceased individuals
In addition, certain expenses incurred in Canada for a surrogate or donor are considered medical expenses of the deceased. ...
Scraped CRA Website
ARCHIVED - Membership Dues - Associations and Societies
Although subsection 18(9), applicable to outlays made or incurred after December 11, 1979, would require that such pre-payments will not give rise to a deduction in computing income prior to the year in respect of which the expense can reasonably be considered to relate, the amounts involved would normally not be material, in which case they may be deducted in the year they are paid. ...
Scraped CRA Website
EDN39 Notice to All Tobacco Manufacturers – Prescribed Brands of Tobacco Products
Only once the brands are published in Part II of the Canada Gazette and form part of the Regulations will they be considered as brands "prescribed" for the purposes of subsections 38(3) and 58(1) of the Act. ...
Scraped CRA Website
ARCHIVED - Capital Cost Allowance - Logging Assets
Logging operations are generally considered to encompass any of the following: (a) cutting or "felling" trees in the woods, (b) trimming off branches and tops, (c) "bucking" into desired log lengths, (d) transporting logs to tidewater, or some other central gathering point, e.g. dry land sort, and (e) booming, rafting, or loading onto barges for towing to the mill. ...