Subsection 149.1(1) - Definitions
Canadian Amateur Athletic Association
Paragraph (a)
Cases
Tomorrow's Champions Foundation v. Canada (National Revenue), 2021 FCA 146
The background to this appeal was substantially similar to that in the Athletes 4 Athletes Foundation (A4A) case and the reasons in that case were...
Paragraph (d)
Cases
Athletes 4 Athletes Foundation v. Canada (National Revenue), 2021 FCA 145
The Minister rejected the application of the appellant (“A4A”) for registration as a registered Canadian amateur athletic association (CAAA)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(22) | s. 149.1(22) does not accord the Minister a broad discretion to refuse registration | 237 |
Charitable Foundation
Cases
Public Television Association of Quebec v. Canada (National Revenue), 2015 FCA 170
The objects of a Quebec-based corporation ("PTAQ") focused on advancing education through the production and distribution of educational...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | appellant failed to control its alleged agent (a US public television station) | 47 |
Prescient Foundation v. Canada (National Revenue), 2013 DTC 5101 [at at 6044], 2013 FCA 120
The appellant ("Prescient") made a gift of $500,000 to a US charity ("DATA") that was alleged by the Minister to be a non-qualified donee , and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Related Business | 127 | |
| Tax Topics - Income Tax Act - Section 230 - Subsection 230(2) | 265 |
Alberta Institute on Mental Retardation v. The Queen, 87 DTC 5306, [1987] 2 CTC 70 (FCA)
The appellant solicited and collected used household items, provided the items to an independent for-profit retail corporation ("Value Village"),...
See Also
Re Levy Estate (1989), 68 OR (2d) 385 (Ont CA)
The deceased left the residue of his Estate "unto the State of Israel for charitable purposes only, said charities to be decided upon by my...
Administrative Policy
31 March 2017 External T.I. 2016-0630351E5 - Return of a gift
In 1981, the taxpayer gifted a whole life insurance policy to a charitable foundation that raises funds for a specific college on condition that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(26) | return of gift made 35 years ago | 285 |
| Tax Topics - Income Tax Act - 101-110 - Section 110.1 - Subsection 110.1(15) | return of gift made 35 years previously by charity | 286 |
Elena Hoffstein and Robin Roddey, "Private Foundations and Community Foundations", Personal Tax Planning, 2001 Canadian Tax Journal, Vol. 49, No. 5, p. 1258.
Cathy Hawara, Director General, Charities Directorate, "The CRA Charities Directorate's Approach to Compliance", 2014 Conference Report, Canadian Tax Foundation, 37:1-10
1-10
Public v. private benefit (p. 37:7)
Any benefit to an individual or group of individuals must either (1) arise directly through pursuit of...
Articles
Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Classification of Trusts for Income Tax Purposes", Chapter 2 of Canadian Taxation of Trusts (Canadian Tax Foundation), 2016.
Public benefit requirement (p. 81)
There are two distinct components to the public benefit requirement. First, in general an objectively...
Charitable Organization
Cases
Credit Counselling Services of Atlantic Canada Inc. v. Canada (National Revenue), 2016 FCA 193
The Appellant, whose principal objects were the prevention of poverty, was registered as a qualified charity in 1993, and since that time provided...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(2) | annulment for pursuing prevention of poverty | 48 |
Opportunities for the Disabled Foundation v. Canada (National Revenue), 2016 FCA 94
Before dismissing the appellant’s appeal under s. 172(3)(a.1) of the revocation of its registration as a charitable organization, Ryer JA noted...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(e) | registration can be revoked for inadequate records | 188 |
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | timeliness issues addressed by appeal right | 197 |
Humanics Institute v. Canada (National Revenue), 2015 DTC 5012 [at at 5542], 2014 FCA 265
In finding that the Minister was correct that the establishing of a sanctuary and sculpture park did not constitute a charity for religious...
Sagkeeng Memorial Arena Inc. v. Canada (National Revenue), 2012 DTC 5112 [at at 7119], 2012 FCA 171
The Court declined to overrule the Minister's discretionary decision to deny the appellant charitable registration. One of the Minister's bases...
News to you Canada v. Canada (National Revenue), 2011 DTC 5105 [at at 5916], 2011 FCA 192
The taxpayer was incorporated for the purpose of providing unbiased and well researched news and public affairs programs. The Court of Appeal...
Hostelling International Canada v. Canada (National Revenue), 2009 DTC 5643, 2008 FCA 396
The appellant, which provided accommodation in a youth hostel, was unsuccessful in a submission that, by facilitating travel by providing low-cost...
A.Y.S.A. Amateur Youth Soccer Association v. Canada (Revenue Agency), 2007 DTC 5527, 2007 SCC 42, [2007] 3 S.C.R. 217
An organization that was devoted to the promotion of amateur youth soccer in Ontario was not precluded from arguing that its activities were...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Drafting Style | textual approach where precise drafting | 70 |
| Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius | 144 | |
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | 104 |
Travel Just v. Canada Revenue Agency, 2007 DTC 5012, 2006 FCA 343
A company whose objects were to work with governmental authorities and grass roots communities of various tourism destination markets to create...
Bayit Lepletot v. Canada (Minister of National Revenue), 2006 DTC 6321, 2006 FCA 128
The appellant, which had no staff in Israel and claimed it was carrying on its charitable works in Israel (the operation of three orphanages)...
Fuaran Foundation v. Canada (Customs and Revenue Agency), 2004 DTC 6399, 2004 FCA 181
A foundation that operated a retreat in the Lake Region of England did not qualify as a charitable organization given that its objects included...
Canadian Committee for the Tel Aviv Foundation v. Canada, 2002 DTC 6843, 2002 FCA 72
The Appellant maintained the position that it was carrying on charitable activities through its agent in Israel. In dismissing an appeal of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) | 38 |
Alliance For Life v. Canada (Minister of National Revenue), 99 DTC 5228 (FCA)
After reviewing the authorities suggesting that the persuasion or indoctrination of people is not an activity in support of a charitable object,...
Vancouver Society of Immigrant and Visible Minority Women v. M.N.R., 99 DTC 5034, [1999] 1 S.C.R. 10, [1999] 2 CTC 1
The purposes of the appellant were not exclusively charitable because they included not only education of immigrant women but also doing that...
Action des Femmes Handicapées (Montreal) v. MNR, 98 DTC 6528, [1998] 4 CTC 1 (FCA)
The activities of the appellant, which consisted of participation in colloques and workshops organized by others, and the publication of six...
Human Life International in Canada Inc. v. Minister of National Revenue, 98 DTC 6196, [1998] 3 CTC 126 (FCA)
The appellant, whose objects included the protection of the unborn, elderly and handicapped, the promotion of true Christian family values, the...
Interfaith Development Education Assn., Burlington v. Minister of National Revenue, 97 DTC 5424, [1997] 3 C.T.C. 271 (FCA)
A non-share corporation whose objects were to "educate the public and encourage an awareness and understanding of social justice conditions" and...
Briarpatch Inc. v. The Queen, 96 DTC 6294, [1996] 2 CTC 94 (FCA)
The appellant, whose principal activity was the publication and distribution of the magazine "Briarpatch", did not come within the educational...
Vancouver Regional FreeNet Association v. MNR, 96 DTC 6440, [1996] 3 CTC 102 (FCA)
The taxpayer, which was incorporated as a non-profit organization in order to provide free access to all persons in the lower mainland of British...
Everywoman's Health Centre Society (1988) v. The Queen, 92 DTC 6001, [1991] 2 CTC 320 (FCA)
The appeal of a free-standing B.C. abortion clinic from the failure of the Minister to accept its application for registration as a charitable...
The Seventh Division, Pacific Northwest Region, National Model Railroad Association v. MNR, 89 DTC 5133, [1989] 1 CTC 300 (FCA)
While some incidental measure of personal benefit to an organization's membership may not deprive it of its charitable character, the Minister...
N.D.G. Neighbourhood Association v. MNR, 88 DTC 6279, [1988] 2 CTC 14 (FCA)
A neighbourhood association which devoted most of its resources to advancing various causes that were perceived to affect the well-being of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 167 - Subsection 167(5) | 41 |
Toronto Volgograd Committee v. MNR, 88 DTC 6192, [1988] 1 CTC 365 (FCA)
An unincorporated association whose objects and activities entailed establishing links between residents of Toronto and Volgograd in order to...
Positive Action Against Pornography v. MNR, 88 DTC 6186, [1988] 1 CTC 232 (FCA)
The presentation to the public of selected items of information and opinion on the subject of pornography did not entail the advancement of...
Polish Canadian Television Production Society v. MNR, 87 DTC 5216, [1987] 1 CTC 319 (FCA)
Given the inadequacies of the record, it was unwise to express any concluded opinions on whether the advancement of multiculturalism generally or...
Native Communications Society of B.C. v. M.N.R., 86 DTC 6353, [1986] 2 CTC 170 (FCA)
A non-profit corporation whose main objects were to produce radio and television programs of relevance to native people in British Columbia, to...
Scarborough Community Legal Services v. The Queen, 85 DTC 5102, [1985] 1 CTC 98 (FCA)
Although "an organization should not lose its status as a charitable organization because of some quite exceptional and sporadic activity in which...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(3) - Paragraph 172(3)(a) | 95 |
McBurney v. The Queen, 84 DTC 6494, [1984] CTC 466 (FCTD), rev'd 85 DTC 5433, [1985] 2CTC 214 (FCA)
Incorporated private schools which devoted their resources to teaching pupils from a Christian perspective were charities.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(f) | 43 | |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | 31 |
Hutterian Brethren Church of Wilson v. The Queen, 79 DTC 5474, [1980] CTC 1, 79 DTC 5479 (FCA)
Since the business of farming for a profit was the appellant's main activity, it did not qualify. "The business of farming is neither a religious...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) | 31 | |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(c) | 74 |
See Also
Latimer v. Commissioner of Inland Revenue, [2004] 1 WLR 1466 (PC)
Before going on to find that a trust was not charitable because of a residual trust in favour of the Crown, Lord Millett stated (at p....
L.I.U.N.A. Local 527 Members' Training Trust Fund v. The Queen, 92 DTC 2365 (TCC)
In the context of considering the applicability of s. 149(1)(l), Bowman J. found that a fund established for the purpose of re-training from time...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) | 220 |
Re Public Trustee and Toronto Humane Society (1987), 60 OR (2d) 236 (Ont HC)
An organization dedicated to obtaining legislation which would abolish the statutorily-santioned practice of removing impounded animals for...
Re Ronald McDonald Society (1984), 7.DLR (4th) 367 (BCCA)
A society which had been incorporated as a charity to construct and operate a home for sick children was found to be using the home for a...
Re Laidlaw Foundation (1984), 48 OR (Zd) 549 (Ont. DC)
An organization, the main object of which is the promotion of an amateur athletic sport which involves the pursuit of physical fitness, is prima...
C.I.R. v. McMullen, [1980] T.R. 85 (HL)
A trust, whose objective was to enable and encourage pupils to play association football and other sports, was charitable.
C.I.R. v. White, [1980] T.R. 155 (HC)
"[T]he promotion or advancement of industry ... is a charitable object provided that the purpose is the advancement of the benefit of the public...
Barralet v. A.G. re South Place Ethical Society, [1980] T.R. 217 (HC)
A learned society devoted to the dissemination and study of ethical principles was charitable.
Administrative Policy
Cathy Hawara, Director General, Charities Directorate, "The CRA Charities Directorate's Approach to Compliance", 2014 Conference Report, Canadian Tax Foundation, 37:1-10
1-10
Requirement for direction and control over the charity's activities (pp. 37:5-6)
Registered charities may use their resources in only two...
13 March 1992 T.I. (Tax Window, No. 18, p. 23, ¶1806)
While most boards of education are not municipalities (and therefore not qualified under s. 110.1(1)(a)(iv)), they would be considered to be...
Finance
16 July 2001 Comfort Letter 20010716
Finance "will recommend the replacement of the current contribution test with a post-donation test. This test will require that, all times after...
Articles
Cullity, "The Myth of Charitable Activities", Estates & Trusts Journal, July 1990, p. 7.
Bromley, "Political, Foreign and Business Activities: Problems in the Law of Charities", 1989 Conference Report, c. 36
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(6.1) | 0 |
Paragraph (a)
Cases
Church of Atheism of Central Canada v. Canada (National Revenue), 2019 FCA 296
The appellant was a not-for-profit federal corporation formed to preach Atheism through charitable activities. The Minister denied its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 2 | refusal to register a Church of Atheism did not contravene the Charter | 281 |
See Also
Sigma Chi Canadian Foundation v. Canada (National Revenue), 2024 FCA 59
The appellant (Sigma Chi), which described itself as an international fraternal organization, in its 2015 and 2016 fiscal periods restricted 75%...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization - Paragraph (a.1) | a charity not controlling a foreign scholarship program, breached s. 149.1(1)(a.1) | 128 |
Administrative Policy
CG-032, Registered charities making grants to non-qualified donees (draft) 30 November 2022
Public benefit test for charitable status
8. To be considered charitable, a charity must meet the “public benefit” test. This means that a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(f) | 224 | |
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Disbursement | 374 |
Paragraph (a.1)
Cases
Sigma Chi Canadian Foundation v. Canada (National Revenue), 2024 FCA 59
CRA found that the appellant (Sigma Chi) provided funds to non-qualified donees by making loans to Sigma Chi fraternity housing corporations,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization - Paragraph (a) | a charity providing scholarships mostly to its frat members breached s. 149.1(1)(a) | 72 |
Disbursement Quota
Administrative Policy
24 January 2001 External T.I. 2000-0028895 F - Contingent de versement/perte
For the purposes of element A.1 of the definition of disbursement quota, when will an amount be considered expended where the foundation has...
3 August 1995 External T.I. 9507895 - DISBURSEMENT QUOTA - GIFT OF CAPITAL PROPERTY
The "amount" to be used in A of the formula is the fair market value of the capital property at the time the property was gifted.
9 May 1994 External T.I. 9407105 - LIABILITY FOR PART V TAX
The amount of a gift represented by shares gifted to a private foundation will be the amount designated under s. 118.1(6), because this is deemed...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 189 - Subsection 189(3) | 51 |
Articles
Wolfe Goodman, "Income Tax - Charities - Disbursement Quota - Effect on Disbursement Quota of Capital Encroachment on 'Ten Year Gift'", 21 Estates, Trusts & Pensions Journal, p. 374.
Ineligible Individual
Administrative Policy
Cathy Hawara, Director General, Charities Directorate, "The CRA Charities Directorate's Approach to Compliance", 2014 Conference Report, Canadian Tax Foundation, 37:1-10
1-10
"Balanced" application intended (p. 37:9)
Previously, when charitable registrations were revoked for serious breaches of the Act (including...
Public Foundation
Cases
Sheldon Inwentash and Lynn Factor Charitable Foundation v. Canada, 2012 FCA 136
A trust, which was a charitable foundation, did not qualify as a public foundation as it had a single trustee (a registered trust company). ...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | contrary intention evident | 99 |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | clear words dominate | 137 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | a person does not deal at arm’s length with itself | 53 |
Administrative Policy
T4063(E) Rev. 12 "Registering a Charity for Income Tax Purposes"
Charitable organizations
- mainly do their own activities; and
- more than 50% of their directors, trustees, or like officials deal with each other...
Qualified Donee
Paragraph (a)
Subparagraph (a)(iii)
Administrative Policy
5 June 2014 Internal T.I. 2014-0532281I7 F - Chambre des communes-donataire reconnu 149.1(1)
Does the House of Commons qualify as a qualified done? CRA responded:
Given that the House of Commons exercises legislative rather than executive...
23 June 2009 External T.I. 2009-0322551E5 F - Commission scolaire, Organisme public
CRA stated:
[A] school board governed by the Education Act could be a public body performing a function of government in Canada and would then be...
Qualifying Disbursement
Administrative Policy
1 February 2023 External T.I. 2022-0945221E5 - Directed gift to a municipality
Regarding the receipt of funds by a qualified donee that is a municipality from a registered charity where such funds would then be directed to a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | done must have discretion as to use of donated funds for there to be a gift | 146 |
CG-032, Registered charities making grants to non-qualified donees (draft) 30 November 2022
Choice between maintaining direction and control over an intermediary, or making a grant that is a qualifying disbursement
1. … [R]egistered...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(f) | 224 | |
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization - Paragraph (a) | 120 |
Qualifying Journalism Organization
Administrative Policy
Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019
Reasonable compensation permitted
5.22. An RJO must have purposes exclusively related to journalism, so it must use its resources to further its...
Paragraph (b)
Administrative Policy
Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019
Purposes exclusively related to journalism
5.11. An RJO must be constituted for purposes exclusively related to journalism. This means that it...
Paragraph (c)
Administrative Policy
Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019
Related business limitation
5.13. An RJO may also carry on business activities that are related to its purposes. Carrying on a business usually...
Paragraph (f)
Subparagraph (f)(iii)
Administrative Policy
Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019
Gift must be exceptional
5.20. An RJO may not accept gifts from any one source that represents more than 20% of its total revenues (including...
Related Business
Cases
Prescient Foundation v. Canada (National Revenue), 2013 DTC 5101 [at at 6044], 2013 FCA 120
The appellant ("Prescient") had served as an intermediary in an asset sale, and thereby attempted to confer on private individuals similar tax...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Foundation | 355 | |
| Tax Topics - Income Tax Act - Section 230 - Subsection 230(2) | 265 |
House of Holy God v. Canada (Attorney General), 2009 DTC 5901, 2009 FCA 148
A business of producing and selling maple syrup through directors who were remunerated for their efforts was not a related business. An argument...
Earth Fund v. MNR, 2003 DTC 5016 (FCA)
The Minister refused to register Earth Fund as a charitable foundation. Earth Fund proposed to carry on lottery operations in conjunction with...
Administrative Policy
CG-013 "Fundraising by Registered Charities" 20 April 2012
17. As a general rule, fundraising is any activity that includes a solicitation of present or future donations of cash or gifts in kind, or the...
2006 Ruling 2005-0160481R3 - Charitable Organization - Related Business
Ruling that a charitable organization would not be considered to be carrying on an unrelated business as a consequence of it renting excess...
Policy Statement CPS-019 "What is a Related Business?" 31 March 2003
Although most fundraising activities are business activities, a fundraising event generally will not be considered to "recur with such regularity...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | 33 |
Subsection 149.1(1.1) - Exclusions
Administrative Policy
Cathy Hawara, Director General, Charities Directorate, "The CRA Charities Directorate's Approach to Compliance", 2014 Conference Report, Canadian Tax Foundation, 37:1-10
1-10
Scope of political activities (p. 37:8)
An activity is presumed to be a political activity if it
1) explicitly communicates a public call to...
Subsection 149.1(2) - Revocation of registration of charitable organization
Cases
Credit Counselling Services of Atlantic Canada Inc. v. Canada (National Revenue), 2016 FCA 193
Webb JA found that the purpose for which a credit counselling registered charity had been operating since 1993 should be characterized as the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization | prevention of poverty not relief of poverty or of general community benefit | 256 |
Canadian Magen David Adom for Israel v. Canada (Minister of National Revenue), 2002 DTC 7353, 2002 FCA 323
The Minister had properly revoke the appellant's registration based on the absence of evidence demonstrating that the appellant had maintained...
Administrative Policy
Cathy Hawara, Director General, Charities Directorate, "The CRA Charities Directorate's Approach to Compliance", 2014 Conference Report, Canadian Tax Foundation, 37:1-10
1-10
Education letters and compliance agreements generally are used over revocation (pp. 37:4-5)
The Charities Directorate takes an "education...
Paragraph 149.1(2)(a)
Administrative Policy
2014 Ruling 2014-0529291R3 F - Use of a trust by a charitable organization
Structure
A charitable organization ("Oeuvre") which is a registered charity holds various vacant lands with development potential. It has...
2012 Ruling 2011-0431051R3 - Charity's interest in a taxable corporation
The Charity
The Charity is a charitable organization under s. 149.1 and was continued under the Canada Not-for-Profit Corporations Act. It...
2003 Ruling 2003-0024203 - LEASE OF EXCESS SPACE BY CHARITY
A charitable organization would not be considered to be carrying on a business by virtue only of leasing excess space under a net lease.
2003 Ruling 2002-0165513 - LEASE OF SENIORS RESIDENCE
The leasing by a charitable organization of a housing complex to a society (with overlapping directors) who operate and manage the complex as a...
1 June 1992 T.I. 920737 (December 1992 Access Letter, p. 31, ¶C144-189)
A charitable organization is not precluded from earning rentals where they are income from property rather than income from a business.
It...
Subsection 149.1(3) - Revocation of registration of public foundation
Administrative Policy
15 February 2023 Internal T.I. 2022-0925731I7 - Qualified donee - Article XXI of Canada-US Treaty
A public foundation made gifts without strings attached to certain U.S. 501(c)(3) organizations during taxation years ending prior to 2022. Art....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 21 | Art. XXI(7) of the Canada-US Treaty treats gifts to U.S. 501(c)(3) organizations as eligible gifts, but does not permit registered charities to make such gifts | 455 |
Paragraph 149.1(3)(a)
Cases
Alberta Institute on Mental Retardation v. The Queen, 87 DTC 5306, [1987] 2 CTC 70 (FCA)
The appellant solicited and collected used household items, provided the items to an independent for-profit retail corporation ("Value Village"),...
Administrative Policy
24 January 1992 Memorandum (Tax Window, No. 16, p. 3, ¶1715, January - February 1993 Access Letter, p. 33, ¶C144 - 196)
Guarantee fees received by a charitable foundation for guaranteeing a bank loan to a corporation engaged in scientific research would constitute...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(3) - Paragraph 149.1(3)(d) | 38 |
4 October 1991 T.I. (Tax Window, No. 10, p. 14, ¶1495)
The holding of title to real estate (through a nominee company) and the rental and operation of those properties (through a real estate management...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(3) - Paragraph 149.1(3)(c) | 29 |
Paragraph 149.1(3)(c)
Administrative Policy
4 October 1991 T.I. (Tax Window, No. 10, p. 14, ¶1495)
It is reasonable to disregard the existence of a real estate nominee corporation for purposes of the prohibition against acquiring control of a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(3) - Paragraph 149.1(3)(a) | 61 |
Paragraph 149.1(3)(d)
Administrative Policy
24 January 1992 Memorandum (Tax Window, No. 16, p. 3, ¶1715, January - February 1993 Access Letter, p. 33, ¶C144 - 196)
Where a charitable foundation guarantees a bank loan made to a corporation engaged in scientific research, it will not be considered to have...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(3) - Paragraph 149.1(3)(a) | 41 |
4 June 1991 Memorandum (Tax Window, No. 4, p. 30, ¶1278)
Ss.149.1(3)(d) and (4)(d) preclude a foundation from incurring any debt which relates only indirectly to a permitted purpose, and also preclude...
Subsection 149.1(4)
Paragraph 149.1(4)(a)
Administrative Policy
19 January 2007 Internal T.I. 2006-0216451I7 F - Fondation privée investissant dans une S.P.
A Quebec private foundation, which had invested in a foreign partnership (FP) that was governed by the Delaware Revised Uniform Partnership Act...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 | separate legal personality of DRUPA (or DRULPA) partnerships does not preclude them from being partnerships | 66 |
Paragraph 149.1(4)(d)
Administrative Policy
8 May 2009 Internal T.I. 2009-0309401I7 - Incurring debts to make gifts to qualified donees
Does indebtedness incurred by a private foundation to make payments to qualified donees constitute a “debt incurred in the course of...
Subsection 149.1(6)
Paragraph 149.1(6)(a)
Cases
Many Mansions Spiritual Center, Inc. v. Canada (National Revenue), 2019 FCA 189
Laskin JA confirmed CRA’s decision to revoke the charitable registration of a charity (Many Mansions, whose object was advancing Christian...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(e) | failure to record disbursements | 73 |
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(b) | revocation of charity’s registration on the grounds that it let its pastor occasionally use office space in his personal business | 269 |
Subsection 149.1(6.1) - Charitable purposes
Articles
Bromley, "Political, Foreign and Business Activities: Problems in the Law of Charities", 1989 Conference Report, c. 36
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization | 0 |
Subsection 149.1(6.2) - Charitable activities
Cases
Canada Without Poverty v. AG Canada, 2018 ONSC 4147
The Applicant was a registered charity with the stated charitable purpose of relieving poverty and had an “overall goal of ending poverty...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) | unjustified restriction in s. 149(6.2) on public policy advocacy in support of charitable object | 274 |
Action by Christians for the abolition of torture v. Canada, 2003 DTC 5394, 2002 FCA 499
The Minister revoked charitable registration of the appellant on the basis that its activities of pressuring governments and government members...
Finance
Statement by the Minister of National Revenue and Minister of Finance on the Government’s Commitment to Clarifying the Rules Governing the Political Activities of Charities 15 August 2018 Press Release
… Canada Without Poverty … [contains] significant errors of law and … will be appeal[ed] … to address the uncertainty created by it, and...
Report of the Consultation Panel on the Political Activities of Charities 31 March 2017
Proposed narrowing of CRA interpretation of “political” (pp. 12-14)
Recommendation 1
…The Panel recommends that the CRA proceed immediately...
Subsection 149.1(6.3)
Administrative Policy
31 March 2003 External T.I. 2002-0171835 F - DON D'ACTIONS COTEES EN BOURSE
A taxpayer made a gift of listed shares to a public foundation as defined in section 149.1 which, by virtue of the gift representing more than 50%...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 38 - Paragraph 38(a.1) | donation of Pubco shares to public foundation qualified as such given that s. 149.1(6.3) designation not effective until following year | 144 |
Subsection 149.1(12) - Rules
Paragraph 149.1(12)(a)
Administrative Policy
2013 Ruling 2012-0443321R3 - Donation of shares to public foundation
A charitable organization developed technology for its own use but then determined that the technology could be commercialized. Accordingly, the...
28 January 1994 External T.I. 9401445 - PRIVATE FOUNDATIONS
Where a donor gifts to a private foundation voting preferred shares of a corporation that are convertible into voting common shares, with the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 189 - Subsection 189(3) | 64 |
Subsection 149.1(22)
Cases
Athletes 4 Athletes Foundation v. Canada (National Revenue), 2021 FCA 145
Before finding that CRA had rigidly followed its own internal guidelines in rejecting registration of the appellant as a Canadian amateur athletic...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Canadian Amateur Athletic Association - Paragraph (d) | nationwide objective could be met out of a local office funding athletes directly | 554 |