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Upholding human rights and charitable registration

Definitions 3.1 Human rights For the purposes of this document, the term human rights refers to those individual rights and freedoms, within their prescribed limitations, set out in: Canadian law, including: the Canadian Charter of Rights and Freedoms the Canadian Bill of Rights the Canadian Human Rights Act provincial and territorial human rights legislation international treaties to which Canada is a party that come within the following categories: United Nations human rights covenants, conventions, and protocols International Labour Organization conventions Geneva conventions and protocols Other human rights references not listed may serve as the basis for a charity's work if the relevant parts of their content are sufficiently similar to the human rights and freedoms recognized by Canada in the above documents. 3.2 Upholding human rights For the purposes of this document, upholding human rights refers to activities that seek to encourage, support, and defend human rights that have been secured by law, both in Canada and abroad. ... When the English court decided the McGovern case in 1981, the United Kingdom had not yet ratified certain key human rights conventions or enacted measures to uphold the relevant human rights. ... Purposes may include, but are not limited to: monitoring and reporting on the fulfillment of human rights obligations (under convention or treaty x, in country or region y, or the whole world) upholding human rights law (under convention or treaty x, in country or region y, or the whole world) seeking legal remedies for victims of human rights abuses Example purpose and activities To uphold the administration and enforcement of (specify the international covenant or agreement) throughout the world, through the following activities: creating and disseminating reports that outline the progress of signatory countries on the administration and enforcement of the (specified covenant or agreement) providing training to government officials, lawyers, and judges in countries that are signatory to the (specified covenant or agreement) providing well-reasoned commentary and recommendations to the signatory governments about the implementation of the (specified covenant or agreement) providing legal advice and representation to victims of violations of the (specified covenant or agreement) for attempts to obtain remedies through the courts of the country concerned or any available international remedies Preserving human life and health In these cases, the focus will tend to be on the victims of human rights abuses. ...

2012 Ruling 2010-0376811R3 - Greenhouse Gases Act

The members will be paid a reasonable honorarium for their services provided with respect to their board position and will be reimbursed for reasonable expenses for attendance at board or other meetings or conventions required to perform their duties. 12. ... The members will be paid a reasonable honorarium for their services provided with respect to their board position and will be reimbursed for reasonable expenses for attendance at board or other meetings or conventions required to perform their duties. 39. ...

2009 Ruling 2008-0266471R3 F - Butterfly

Il n'y a pas de convention unanime entre actionnaires en vigueur. 16. ... Aucune convention ou résolution concernant la liquidation d'OPCO ou la distribution de ses biens ne prévoira qu'il y aura annulation par OPCO de ses actions lors de la liquidation et dissolution d'OPCO. 31. ...

2008 Ruling 2008-0290491R3 F - Butterfly Transaction - Papillon

Le XXXXXXXXXX, et afin de donner effet à la convention entre actionnaires signée le XXXXXXXXXX, chacun de Grand-Parent et B a acquis de SuccessionA XXXXXXXXXX actions ordinaires de catégorie " A " du capital-actions de CÉDANTE. ... En raison de la convention unanime entre actionnaires signée le XXXXXXXXXX, Grand-Parent, EnfantA, B, EnfantB1 et EnfantB2 forment un groupe de personnes qui a le contrôle effectif (de jure) de CÉDANTE pour les fins de la Loi. 10. ...

7 October 1994 APFF Roundtable Q. 2, 5M08340 - APFF 1994

ROUND TABLE ON FEDERAL TAXATION ASSOCIATION DE PLANIFICATION FISCALE ET FINANCIÈRE- 1994 ANNUAL MEETING QUESTIONS AND ANSWERS CONTENTS TRANSLATION FROM FRENCH 1- 2Adjusted Equity within the Meaning of Proposed Subsection 20.2(2) 3Use of the Tax Losses of a Partnership Controlled by an Individual through Conclusion of a Contract of Employment 4Reserve in Respect of Certain Goods and Services- Paragraph 20(1)(m) 5Transfer of Property with a View to Securing a Loan by a Company 6Portion of a Bad Debt 7Share Purchase Option 8Deemed Loss from Disposition to a Corporation 9Gift Certificates 10Opinions Issued by Revenue Canada 11Inducement or Gain on Settlement of Debt 12Inventory Evaluation 13- 14Increase of Cost of Property Acquired on a Winding-Up of a Corporation 15Late Filed Election 16- 17- 18- 19Sale of Real Property 20Interpretation Bulletin IT-114 21Retiring Allowance 22Reasonable Expectation of Profit 23Section 160 and the Algoa Trust Case 24Option to Purchase a Property- Subsection 75(2) 25Amounts Receivable 26Election Concerning Property Owned by a Taxpayer on 22 February 1994 27- 28Canada-USSR Convention 29Alimony- the Thibaudeau Case 30Investment Business- Subsection 95(1) 31Partition of Undivided Interest in a Limited Partnership 32Interest Bearing Note Issued on Redemption of Shares 33Canadian-Controlled Private Corporation 34Avoidance Transactions- Surplus Stripping 35Qualified Small Business Corporation Share 36Prepaid Municipal Taxes 37Credit to Promote the Capitalization of Small and Medium-Sized Businesses 38Winding-Up a Partnership that Holds a Rental Property- Subsection 98(5) 39- 40Method of Accounting for Expenses 41Inducements 42Tax Rollover under Subsection 85(1) 43Disposition of Property 44Permanent Establishment 45Tax Equalization Payment 46Costs Incurred Prior to Incorporation 47Capital Gain or Income from a Concern in the Nature of Trade 48"De jure" Control of a Corporation 49General Anti-Avoidance Provision 50Home Buyers' Plan 51Application of Subsections 110.6(8) and (9) 52Interest Expenses- Bill Dated 20 December 1991 53Family Trusts ROUND TABLE ON FEDERAL TAXATION APFF- 1994 ANNUAL MEETING Question 2 Adjusted Equity within the Meaning of Proposed Subsection 20.2(2) Should deferred taxes (tax expenses and/or credits) be taken into account in establishing the net worth of the property owned by a distributor and/or the total liabilities of the distributor for purposes of computing the adjusted equity contemplated in subsection 20.2(2) of the draft legislation on the tax treatment of interest expenses? ... ROUND TABLE ON FEDERAL TAXATION APFF- 1994 ANNUAL MEETING Question 44 Permanent Establishment In a technical interpretation issued by the Reorganizations and Foreign Division on 28 June 1993, Revenue Canada states the view that the sales force of a corporation resident in a country may be a permanent establishment in another country within the meaning of the Canada-US tax convention regardless of whether or not the sales persons are empowered to bind the corporation. ...

2004 Ruling 2004-0096661R3 - 55(3)(a)

New Gco is not resident in Canada for the purposes of the Act and is a resident of XXXXXXXXXX for purposes of the Canada-XXXXXXXXXX Tax Convention. ... Kco is a XXXXXXXXXX corporation that is not resident in Canada for purposes of the Act, and is resident in XXXXXXXXXX for purposes of the Canada-XXXXXXXXXX Tax Convention. ...

1999 Ruling 9904843 F - TRANSFERT D'ACTIFS À SOCIÉTÉS LIÉES

Aucune convention ou résolution concernant la liquidation de OPCO ou la distribution de ses biens ne prévoira qu'il y aura annulation par OPCO de ses actions lors de la liquidation. 22. ... Aucune convention ou résolution concernant la liquidation de GESTCO1 ou la distribution de ses biens ne prévoira qu'il y aura annulation par GESTCO1 de ses actions lors de la liquidation. ...

2020 Ruling 2019-0816991R3 F - Multi-wings split-up net asset butterfly 55(3)(b)

Catégorie « G »: actions non votantes, non participantes, ne donnant pas droit de recevoir un dividende, rachetables au gré du détenteur, mais uniquement après le décès d’un détenteur d’actions de la catégorie « A » au prix de rachat correspondant au montant versé au compte du capital-actions de la catégorie « G » plus une prime par action, la prime étant égale à la quote-part (que représente telle action de catégorie « G » sur la totalité des actions de la catégorie « G » émises et en circulation de la société) de la prime totale qui correspond à l’excédent de la somme reçue ou à recevoir au titre de XXXXXXXXXX polices d’assurances-vie (telles polices étant spécifiées dans la convention unanime entre actionnaires de la société) sur le coût de base rajusté de telles XXXXXXXXXX polices (telles polices étant spécifiées dans la convention unanime entre actionnaires de la société), si tel détenteur d’actions de la catégorie « A » est décédé à ce moment. ...

ARCHIVED - Non-Residents - Income Earned in Canada

Specifically, subsection 115.1(1) provides that where the Minister of National Revenue and a taxpayer have entered into an agreement, under a provision of a tax treaty with a foreign country that has the force of law in Canada (such as paragraph 8 of Article XIII of the 1980 Canada-United States Income Tax Convention and paragraph 6 of Article 13 of the Canada- Netherlands Income Tax Convention), the terms and conditions of such an agreement will govern the taxation of the taxpayer. ... The current version of IT-270 contains more information on section 115.1 and the current version of IT-173 also provides details on section 115.1 as it pertains to paragraph 8 of Article XIII of the 1980 Canada-United States Income Tax Convention. ...

7 February 2006 GST/HST Interpretation 64501 - Supplies of Psychological Assistant Services

Convention- XXXXX hosts a XXXXX convention XXXXX and the convention charges are the same for members as for non-members. ...

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