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Old website (cra-arc.gc.ca)
Consequences of improper receipting
A registered charity that contravenes or continues to contravene the receipting requirements of the Income Tax Act could also have its registration revoked. ...
Old website (cra-arc.gc.ca)
Summary policy CSP-U02, Undue benefits
A registered charity that contravenes or continues to contravene the Act could also have its registration revoked. ...
Current CRA website
Control of corporation
A registered charity that contravenes or continues to contravene the Act could also have its registration revoked. ...
Current CRA website
Undue benefits
A registered charity that contravenes or continues to contravene the Act could also have its registration revoked. ...
Current CRA website
Consequences of improper receipting
A registered charity that contravenes or continues to contravene the receipting requirements of the Income Tax Act could also have its registration revoked. ...
Administrative Letter
1993 Administrative Letter 9336656 F - Paragraph 5000(1) of the Income Tax Regulations
1993 Administrative Letter 9336656 F- Paragraph 5000(1) of the Income Tax Regulations Unedited CRA Tags ITR 5000(1) RULINGS DIRECTORATE CORRESPONDENCE SUMMARY PRINCIPAL ISSUES: Will a pooled fund contravene reg 5000(1)(e) if it inadvertantly holds excess foreign property for a short period of time. ...
Technical Interpretation - External
20 August 2018 External T.I. 2017-0731541E5 - TFSA contributions
You ask for confirmation that a payment made by an employer directly to an employee’s TFSA does not contravene the condition in paragraph 146.2(2)(c) (footnote 1) that prohibits anyone other than the holder from making contributions to the TFSA. ...
Ministerial Correspondence
15 April 2003 Ministerial Correspondence 2003-0011264 - RECEIPTS FOR POLITICAL CONTRIBUTIONS
We are not in a position, however, to comment on whether or not the withholding of such receipts contravenes any other legislation or contract law. ...
Technical Interpretation - External
24 October 1991 External T.I. 9118605 F - Educational Deferred Salary Leave Plan
There may be terms in the collective agreement which contravene the requirements of the Act so we are unable to provide a definitive opinion on your Plan at this time. ...
Miscellaneous severed letter
20 January 1989 Income Tax Severed Letter 7-3445 - [Profit Sharing/Savings Plan Your File: 8218-8257]
First, in our opinion the plan could not be an EPSP, as it is now written, as the plan contravenes a number of legislative and administrative provisions dealing with EPSPs. ...