Section 188.1

Subsection 188.1(1) - Penalty — carrying on business

Articles

Joyce A. Young, H. Michael Dolson, "Income Tax Consequences of Carrying on an Unrelated Business", Business Vehicles, Volume XV, No. 1, 2012, p. 782, at 783, 784-785

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Subsection 188.1(3.1)

Articles

Simon Cheung, "Private Foundations: Exceeding the 20 Percent Limit", Canadian Tax Focus, Vol. 9, No. 2, May 2019, p. 5

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Subsection 188.1(3.2)

Administrative Policy

12 December 2018 Interpretation Letter of the CRA Charities Directorate to Simon Cheung File GC 341217

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Words and Phrases
interest

Subsection 188.1(7) - Incorrect information

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

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Subsection 188.1(9) - False information

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

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