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Cra Issues Welcome Guidance on Foreign Activities (Not-For-Profit Law)

LawNow 2010, Nov-Dec, 35, 2

This book is available for download with iBooks on your Mac or iOS device, and with iTunes on your computer. Books can be read with iBooks on your Mac or iOS device.

Description

One would think that with Canada's long history of charity work abroad, from church missions to development assistance to disaster relief, the law in this area would be accommodating of groups wanting to undertake foreign activities. But Canada has among the most restrictive rules on overseas initiatives by registered charities of any country in the developed world. The Income Tax Act (ITA) itself does not set out detailed rules specifically related to charity work abroad. Historically, however, foreign activity by charities has been tightly constrained by a combination of the strict interpretation by the Canada Revenue Agency (CRA) of provisions of general application when they concern the work of registered charities overseas and court cases that have supported and reinforced this interpretation.

Cra Issues Welcome Guidance on Foreign Activities (Not-For-Profit Law)
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  • $5.99
  • Available on iPhone, iPad, iPod touch, and Mac.
  • Category: Law
  • Published: Nov 01, 2010
  • Publisher: Legal Resource Centre of Alberta Ltd.
  • Seller: The Gale Group, Inc.
  • Print Length: 5 Pages
  • Language: English
  • Requirements: To view this book, you must have an iOS device with iBooks 1.3.1 or later and iOS 4.3.3 or later, or a Mac with iBooks 1.0 or later and OS X 10.9 or later.

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