Registered Charities Newsletter No. 18 Contents From the Director General 2003 was a year of a great many achievements, and we are looking forward to From the Director General ........1 several new developments in 2004. What’s New .................................2 One immediately visible change will be in our name. Although Canada Customs Name change: from CCRA and Revenue Agency (CCRA) remains our legal name, the administrative changes to CRA ......................................2 necessary to make the transition to our new name and structure, Canada Revenue Information sessions in 2004 .......2 Agency (CRA) are well underway. Updated pamphlet on gifts and income tax ................................2 In the last year, we achieved significant success in producing new policies in draft List of companies authorized to or final form, including policies on business activities and political activities. produce a customized Form In 2004, we are looking forward to consulting with charities on additional draft T3010A now available ..............2 policies, including ones on ethnocultural groups, public benefit, and umbrella Privacy Act affects some organizations. charities ....................................2 Several other initiatives are underway. Over the past two years, as part of the Other sites of interest...................2 Voluntary Sector Initiative (VSI), the CRA and the Department of Finance have Statistics on charities ..................3 worked with representatives of the charitable sector and other departments through Charitable donation tax shelter a Joint Regulatory Table (JRT) to study the current state of charity regulation and arrangements............................4 to propose comprehensive reform measures. As we move forward and make Did you know? ...........................4 changes, we intend to continue to work with the sector. One obvious way in which What is a gift in kind?...................4 we are beginning this dialogue, is through the establishment of the new charities How does a charity calculate its advisory committee. It is anticipated that the list of appointees will be made public disbursement quota if it has by the end of March at: www.cra.gc.ca/tax/charities/cac/menu-e.html. As we received a gift in kind?..............5 move forward with other changes, additional opportunities will be sought to How should charitable gifts in consult with charities, their advisors and other stakeholders. kind be valued? ........................5 Donation of time-shares, As well as seeking input from charities through this means, the Charities including recreational Directorate will continue to make itself available as an information resource for property.....................................6 charities. For the eighth consecutive year, we will hold information sessions across Can businesses receive receipts the country. I would like to take this opportunity to thank those people in the for donations made out of their charitable sector who, by acting as hosts for these sessions, have made them inventory? .................................6 possible. I would also like to take this opportunity to encourage your participation Can shares or stock options be in these sessions, when they are held near you. Throughout the course of this year, gifts? .........................................6 we will be looking at the RoadShow and thinking about ways to improve it. We Can a charity issue a charitable also want to look at other kinds of outreach. Would videoconferencing be of receipt for a court ordered interest to charities? What about an on-line, interactive question and answer donation? ..................................6 Issues ..........................................7 GST/HST and registered charities ....................................7 Policies........................................8 Upcoming policies from the Charities Directorate .................8 Contact information ...................9 2 session on specific topics? Your views which accompanies this newsletter, will customized-e.html. Forms from are needed and welcome. be updated periodically. companies that have not been authorized to produce this form may not One of the requests that we receive on a regular basis is for additional Information sessions in 2004 be accepted. The CRA will continue to News about the information sessions provide free copies of this form to all information about government delivered by the Charities Directorate charities both by mail, and through its organizations, other than the Charities (the RoadShow) is now available on the Web site. Directorate, that charities might deal with. This newsletter includes a link to a CRA Web site at: list of Web sites and phone numbers for www.cra.gc.ca/tax/charities/roadshow/. Privacy Act affects some these bodies, as well as general More information will be added as it charities information on their roles. The list will becomes available. Please keep visiting The Personal Information Protection be updated periodically. We are also our Web site for updated information. and Electronic Documents Act pleased to be able to include a guest If you have any comments or (PIPEDA) sets out ground rules for how piece on GST/HST, and contact suggestions regarding the RoadShow, private sector organizations may collect, information for any questions relating to we would appreciate hearing from you. use, or disclose personal information in this tax. You can contact the RoadShow the course of commercial activities. As Co-ordinator either by e-mail of January 1, 2004, PIPEDA covers the In a future edition of the newsletter we (firstname.lastname@example.org) or by collection, use, or disclosure of personal plan to provide information on contacts mail at: information in the course of any that are of particular interest to those commercial activity by registered working overseas. RoadShow Co-ordinator charities. The PIPEDA will apply if the If you have any suggestions for future Charities Directorate charity conducts any form of editions of the newsletter, please e-mail Place de Ville, Tower “A” commercial activity, and collects, uses them to us at: charities-bienfaisance- 13th Floor or discloses any personal information in email@example.com. Ottawa Ontario K1A 0L5 the course of the commercial activity. Information on PIPEDA is available Updated pamphlet on gifts and through Industry Canada’s Privacy for What’s new? income tax Business Web site The Assessment and Collections Branch (www.privacyforbusiness.ic.gc.ca) and Name change: from CCRA to of the CRA has recently released a its Electronic Commerce Branch revised version of P113, Gifts and (www.ecom.ic.gc.ca), as well as the CRA Income Tax. The pamphlet is directed at federal Privacy Commissioner’s On December 12, 2003, the Customs Web site at: www.privcom.gc.ca. individuals who are planning to give a Program of the CCRA was transferred gift to a charity, but it has information to the Canada Border Services Agency Other sites of interest that is of interest to charities as well. (CBSA). As of this date, our new name The revised text includes information on The Charities Directorate’s jurisdiction and acronym is the Canada Revenue proposed changes that have been over charities is limited to the Agency (CRA)/Agence du revenu du announced but are not yet law. You can application of the Income Tax Act. Canada (ARC). get a copy of this pamphlet on the CRA Accordingly, there are many federal By virtue of Bill C-43, we have Web site. government departments outside of the operated under the legal name “Canada CRA that have an impact on charities. Customs and Revenue Agency” since List of companies authorized to These include the Department of November 1, 1999. The new name and produce a customized Finance and the Competition Bureau of acronym will be phased in. In some Industry Canada. Even within the CRA, Form T3010A now available cases, it will continue to appear on not all issues related to charities are publications until the old stock is used The CRA mails copies of the T3010A to within the mandate of the Charities up. It will also affect some Web site all charities, and also makes this form Directorate. For example, questions addresses. For example, the URL available through its Web site. However, about GST/HST fall within the mandate www.cra-arc.gc.ca became active on some charities choose to use a of the Excise and GST/HST Rulings February 26, but clients will still be able customized version of the form Directorate. The Income Tax Rulings to access the site using the old address produced privately. The list of Directorate supplies advance income tax (www.ccra-adrc.gc.ca). companies authorized to produce the rulings and technical interpretations. customized Form T3010A for 2003 can To reflect the changes that are occurring now be found on the Web site at: across many government departments, www.cra.gc.ca/tax/charities/ the list of federal government contacts, 3 To guide charities more effectively to The Competition Bureau of Industry to written requests from taxpayers. An these and other government Canada: advance income tax ruling is a written departments, this newsletter includes a The Competition Bureau is responsible statement to a taxpayer stating how the description of why charities might want for administering and enforcing the CRA will interpret and apply specific to contact these bodies. In addition, it Competition Act, the Consumer provisions of existing Canadian income provides a link to a table of contact Packaging and Labelling Act, the tax law to a definite transaction or information for these and other Federal Textile Labelling Act, and the Precious transactions that a taxpayer is Government Contacts. This table will Metals Marking Act. Its role is to contemplating. An hourly fee is charged be updated periodically. In a future promote and maintain fair competition for advance income tax rulings. The edition of this newsletter, this contact so that Canadians can benefit from Directorate also provides general information will be expanded to include lower prices, product choice, and interpretations of provisions of the the provincial level. quality services. The Bureau promotes Income Tax Act, which are not binding fair competition in the marketplace by on the CRA for any specific transaction. With this issue, we are also including a discouraging deceptive business No fee is charged for general piece developed by the Excise and practices and by encouraging provision interpretations. More information on GST/HST Rulings Directorate of sufficient information to enable these services is found in Information concerning some of the rules about informed consumer choice. The Circular 70-6R5, which is available on GST/HST that affect charities. Competition Act includes provisions the CRA’s Web site. Department of Finance: dealing with false or misleading While the Charities Directorate provides While the CRA is responsible for representations and other deceptive interpretations of those provisions that administering and interpreting the practices. In this capacity, the Bureau deal primarily with issues of registration Income Tax Act, tax policy is primarily may be called to investigate alleged and revocation, specifically with the responsibility of the Department of misleading fundraising promotions. charities, the Income Tax Rulings Finance. Accordingly, any changes to GST/HST and Excise Taxes: Directorate provides general tax policy or amendments to the All questions related to the interpretations on provisions that deal legislation would have to be considered administration of the GST/HST and specifically with taxpayers, which by that department. Excise taxes can be directed to the includes charities. Questions on those The Department of Finance provides the Business Enquiries line provisions of the Act that deal with Minister of Finance with analysis and at 1-800-959-5525. RC4082, GST/HST gifting and donors are better directed to advice in relation to the Income Tax Act. Information for Charities, the Income Tax Rulings Directorate. This includes tax incentives for (www.cra.gc.ca/E/pub/gp/rc4082/) is charitable giving and certain legal designed to answer questions that Statistics on charities requirements that charities must fulfil to registered charities may have regarding The charitable sector continued to grow be registered at the federal level in the GST/HST. in the last year, and it now comprises Canada. more than 80,500 organizations. Income Tax Rulings Directorate: The Income Tax Rulings Directorate of the CRA provides two main services to the public. It provides advance income tax rulings and technical interpretations 4 As of January 2, 2004 Public Private Charitable Total % Foundations Foundations Organizations BC 625 524 9,735 10,884 13,51% AB 326 435 7,777 8,538 10,60% SK 210 119 4,254 4,583 5,69% MB 285 192 3,984 4,461 5,54% ON 1,600 1,867 24,789 28,256 35,07% QC 999 663 13,731 15,393 19,11% NB 107 66 2,513 2,686 3,33% PE 23 9 527 559 0,69% NS 143 94 3,518 3,755 4,66% NL 43 12 1,126 1,181 1,47% NT 5 2 116 123 0,15% YT 3 1 111 115 0,14% NU 1 28 29 0,04% TOTAL 4,369 3,985 72,209 80,563 100% Charitable donation tax shelter traded securities or ecological gifts that misrepresentations of tax matters that arrangements qualify for the 25% capital gains could result in their clients making false inclusion rate. The proposed statements or omissions on their returns, In earlier issues, we described amendments also include amendments including overstating the fair market arrangements in which a promoter relating to the use of limited-recourse value of a property donated. For more facilitates the donation of property to a debt in charitable donation information on these penalties, see registered charity by arranging for a arrangements. For more information on Information Circular 01-1, Third-Party taxpayer to purchase a property and these proposed amendments, refer to the Civil Penalties. then donate it at a higher value than was News Release issued by the Department paid. Under these “buy-low, donate- of Finance on December 5, 2003. You high” arrangements, the taxpayer was can find it at: Did you know? intended to receive a tax receipt for an www.fin.gc.ca/news03/03-061e.html. amount that was substantially higher than the actual cost of the property. In The CRA will continue to review earlier What is a gift in kind? response to concerns about these transactions and may challenge claims For tax purposes, for something to be a arrangements, the Department of where the amounts on receipts seem gift, there must be a voluntary transfer Finance, on December 5, 2003, released inflated. To date, the CRA has of property. A gift in kind is a gift of proposed amendments dealing with reassessed 5,000 individuals involved in property other than cash. It includes donation tax shelter arrangements. As of donation arrangements. In addition, numerous types of property, in 6 p.m. EST of that date, the value of a another 5,000 are being audited in particular inventory, capital property, property that is the subject of a gift to a connection with various donation and depreciable property. ‘Services’ are qualified donee will generally be limited arrangements. Some charities that have not considered gifts in kind because to the donor’s cost of the property taken part in these arrangements are they do not involve a transfer of where the property is donated within also being examined. property. A charity that receives a gift in three years of acquisition by the donor kind can issue a tax receipt for the The Charities Directorate is actively or is otherwise acquired through a eligible amount of the gift. working with other areas within the “gifting arrangement” or in Sometimes the line between what CRA to identify organizations that are contemplation of donation. This constitutes a property and what taking part in any abusive donation proposed rule will not apply to gifts of constitutes a service is quite clear. If an arrangements. Charities and promoters inventory, real property situated in individual or company creates a Web involved in such arrangements may be Canada, or certified cultural property. It site for a charity, develops a computer subject to civil penalties if they make will also not apply to gifts of publicly 5 program or computer application for a inheritance and “10 year gifts” are If the value of the property donated is charity, or provides the maintenance of included only in the year they are anticipated to have a fair market value a charity’s Web site, including any expended. With regard to gifts, other greater than $1,000, it is advisable to updates or other modifications, the than specified gifts, received from a have an independent appraiser or individual or company is providing a registered charity, an amount equal valuator determine the fair market value service rather than a property. to 100% and 80% of the gift is added to of the items donated. the disbursement quota of a private However, there are other scenarios that To determine the fair market value of foundation and a public foundation, are less clear, either because it is not the properties mentioned above, an respectively. This is the case whether certain whether the scenario involves a individual requires a knowledge of the the gift is made in cash or in kind. service or property, or because it is property being appraised or valued and uncertain whether the donor can be In meeting a charity’s disbursement a specialized knowledge of the considered to have transferred property quota, for gifts in kind, the CRA is principles, theories, and procedures of to a charity. The Income Tax Rulings prepared to accept that the necessary real estate appraisal, business equity Directorate is currently considering amount has been expended where the valuation, personal property, machinery some of these situations. With regard to property is used directly by the charity and equipment valuation, or other a Web site and software, a couple of key in delivering its charitable programs. valuation specialties. There are issues are: Can a Web site be considered For example, paintings donated to an art professional appraisers or valuators in property for the purposes of making a gallery for use in its display would be these disciplines. It is important to gift? Can a licence to use software be considered to have been expended on obtain the services of a qualified the subject of a gift? charitable activities. On the other hand, individual in the appropriate specialty gifts in kind for a fundraising auction or area to obtain a supportable, well- The Income Tax Rulings Directorate is similar purpose would generally be reasoned opinion of value. also looking at the tax implications of considered to be expended when they transferring reward points to a charity. Appraisers or valuators who belong to are converted to cash and used by the professional appraisal or valuation At present, the Income Tax Rulings charity in carrying on its charitable organizations have completed a Directorate is considering such purposes or activities. prescribed course of study and several proposed transactions only on a case- years of experience before attaining by-case basis. However, it is interested How should charitable gifts in accreditation. An accredited appraiser or in hearing about particular situations kind be valued? valuator is required to follow the that involve these or similar items, and Gifts in kind must be valued on the Canadian Uniform Standards of is willing to entertain submissions about basis of “fair market value”. Professional Appraisal Practice, or the whether such items can be the subject of Practice Standards established by the a charitable tax receipt. Please send As mentioned on page 3, in the piece Canadian Institute of Chartered your comments by June 30, 2004 to: entitled “Charitable donation tax shelter Business Valuators, when completing a arrangements”, following amendments Director, Financial Industries Division valuation of a gift in kind. proposed on December 5, 2003, the Income Tax Rulings Directorate value of a gift in kind may change. It The factors that influence the value of Policy and Legislation Branch will be limited to a donor’s cost of the property are numerous. Some of the Canada Revenue Agency property, where the property is donated most important of these factors are Ottawa ON K1A 0L5 within three years of acquisition by the described briefly below. The Directorate will not be responding donor or is otherwise acquired through a The appraiser or valuator is required to to individual submissions but plans to gifting arrangement or in contemplation research the property and obtain market respond to these issues in an upcoming of donation. Generally gifts of data in the appropriate market place(s). publication. inventory, publicly traded securities, In the case of personal property, various certified cultural property, ecological market levels need to be analyzed to How does a charity calculate its gifts, or real property situated in Canada determine the most relevant market for disbursement quota if it has are exceptions to this rule. the subject property. For example, the received a gift in kind? The courts have defined fair market appropriate market is not always retail An amount equal to 80% of all value as being, “the highest price or purchases from a dealer if art is being receipted amounts, other than a gift obtainable in an open and unrestricted purchased. The appropriate market for received from a registered charity, must market between informed and prudent the property being appraised may be the be included in calculating the amount of parties, acting at arm’s length, under no wholesale market. In estimating fair a charity’s disbursement quota. In this compulsion to act, expressed in terms of market value, this factor and others are regard, an amount in respect of gifts of money, or money’s worth”. capital received by way of bequests or 6 considered by the personal property Where a gift has been made, any capital Where a transaction results in a material appraisers as they apply the correct gains realized at the time of the benefit to the business, the rules related principles, theories, and procedures. donation would be taxable in the to split receipting may apply, or the donor’s hands in the usual way. benefit may be such that no part of the Another factor is the effective date of However, the donor may choose to transaction can be considered a gift. In the valuation, which for all valuation reduce the value of the gift and the cases where there is consideration, a disciplines is very important because associated taxable capital gain by business may claim these costs as economies, markets, and market levels applying subsection 110.1(3) or 118.1(6) promotional expenses, rather than change frequently and rapidly. For of the Act. Generally, the annual gifting seeking a charitable donation. Under example, a price list for a print limit is 75% of the donor’s net income some circumstances, it may be more established by the publishers eight years plus 25% of the taxable capital gain and financially advantageous to claim these prior to the effective date of valuation recapture arising from the gift. costs as a promotional expense. More may not reflect the value at the date of information on this topic can be found donation. The fair market value may be If the donors were to dispose of the in the policy commentary Gifts Out of higher if the demand for the print is property themselves and then make a Inventory, CPC-018 at: high. If the demand for the print has gift of the proceeds, the charity would www.cra.gc.ca/tax/charities/policy/cpc declined, the sale price and value of the not be required to establish a value for /cpc-018-e.html. print will have dropped. The market the time-share interest. The choice of activity at the date of donation will which method to use is a matter for determine the fair market value of the Can shares or stock options be which the donors and the charity may print, not a price list established a want to seek independent advice from gifts? number of years earlier. professionals in the field. One of the requirements necessary to the making of a gift for purposes of the An accredited appraiser or valuator will Charities and their donors should be Income Tax Act is the voluntary transfer provide you with a professional report aware that the existence of other express of property. Where a corporation issues detailing their opinion of the fair market or implied arrangements (e.g., where the shares of its capital stock or grants a value and the support for their donation is conditional on or made with stock option, jurisprudence1 supports conclusions. The CRA also utilizes the the expectation that the charity will buy the view that there is no transfer of services of professional appraisers and the property from the donor) may property by the corporation as the valuators to ensure the fair market value disqualify all or part of the donation corporate assets are not reduced as a of the property is appropriately stated. from being considered a gift. In result of the issuance. As there is no gift evaluating the arrangement the CRA in these circumstances, the charity Information on the tax advantages of looks to not only the formal written should not issue a receipt donating to charity is available in the arrangement but also any additional notwithstanding that the shares or newly revised P113, Gifts and Income written or verbal agreements and options will normally have value. Tax. assurances to determine whether a gift at law has been made. The CRA On the other hand, if the donor is a Donation of time-shares, person who has acquired shares or stock reserves the right to investigate including recreational property transactions after the fact to ensure their options, generally the charity may issue Are there any limitations that might legitimacy. a receipt for the eligible amount of the prevent donors from making a gift of gift. time-shares? What are the tax Can businesses receive receipts considerations? for donations made out of their Can a charity issue a charitable It is only possible to receipt the transfer inventory? receipt for a court ordered of a time-share if ownership of the deed Registered charities can issue official payment made to it? title is first transferred to the donor then donation receipts for gifts that a No. Under charity law, to qualify as a transferred to the charity. Otherwise, business makes out of inventory, and the gift a payment must be voluntary. A there is no transfer of ownership, and a taxpayer can use these receipts to claim payment that results from a court order, gift has not been made by the donor. a charitable deduction. However, the even if the taxpayer was given a choice Merely loaning property is not business has to include in its income, between making a payment and some considered a gift for purposes of the fair market value of any goods out other penalty, cannot be said to be sections 110.1 and 118.1 of the Income of its inventory that it gives to a charity. voluntary. Therefore, if a company or Tax Act. The income of a business is increased individual is ordered by a court to give because it must include the value of the 1 Algoa Trust 93 DTC 404 (TCC) aff’d gift. However, this increase is offset by without reasons Feb. 4, 1998, Doc A-201-93 the charitable deduction or credit. (Fed CA) 7 money to charity, the charity cannot please refer to GST/HST Memorandum Registered charities providing issue an official donation receipt for the 1.4, Goods and Services Tax Rulings employment assistance to individuals amount it receives. If needed, the (www.cra.gc.ca/E/pub/gm/1-4/), or call with disabilities charity can issue an ordinary receipt to the GST/HST Rulings line noted above. Certain registered charities that provide acknowledge such a payment. employment assistance to individuals GST/HST and Registered Charities with disabilities can be given a special The GST is a 7% tax charged on most designation under the Excise Tax Act. To supplies of goods and services made in Issues be eligible, one of the registered Canada. For supplies of goods and charity’s main purposes must be to services made in Nova Scotia, New GST/HST and registered provide employment, training for Brunswick, and Newfoundland and charities employment, or employment placement Labrador, the supplies are subject to the services for individuals with disabilities, The Charities Directorate itself does not HST, a combined federal and provincial or to provide instructional services to deal with issues relating to the Goods tax, at a rate of 15%. assist such individuals in securing and Services Tax (GST)/Harmonized Registered charities that are small employment. The registered charity Sales Tax (HST), but many registered suppliers are not required to register for must also supply, on a regular basis, charities have questions about how it the GST/HST and do not collect services that are performed, in whole or affects their operations. We are therefore GST/HST on taxable supplies (other in part, by individuals with disabilities. pleased to include this article from the than taxable sales of land or buildings). Excise and GST/HST Rulings Once designated, all of the otherwise A registered charity is considered a Directorate dealing with some of the exempt services the registered charity small supplier if it has either $250,000 issues that face registered charities. provides to GST/HST registrants will be or less in annual gross revenue or not taxable. Some services, such as GST/HST Enquiries more than $50,000 in annual worldwide childcare and educational services, are All questions concerning GST/HST taxable supplies (other than sales of not affected by the designation and should be directed to the GST/HST capital assets, such as a building or a remain exempt. Furthermore, the Business Enquiries line at computer). following services, when supplied by a 1-800-959-5525 (English) or All registered charities are entitled to a designated charity to a public sector 1-800-959-7775 (French). For general Public Service Body Rebate of 50% on body or a board, commission, or other information about the GST/HST and for the GST (and in most cases also the body established by a government or a further discussion of the subjects HST) that they have paid, and that municipality will remain exempt: covered in this article, please refer to cannot be claimed as an input tax credit. GST/HST Guide, GST/HST Information care, employment, or training for A registered charity does not have to be for Charities employment of individuals with registered for GST/HST to claim this (www.cra.gc.ca/E/pub/gp/rc4082/). disabilities; rebate. For more technical information, please employment placement services for call the GST/HST Rulings line at Net tax calculation method for such individuals; or 1-800-959-8287 (English) or charities 1-800-959-8296 (French). If your group Since 1997, most registered charities the provision of instruction to assist would benefit from a technical seminar that are GST/HST registrants are such individuals in securing on a GST/HST issue, please call the required to use a special net tax employment. GST/HST Rulings line to arrange for calculation, referred to as the “Net Tax In addition, the registered charity will one. Please note that, in the province of Calculation for Charities”. Under this not be required to use the Net Tax Quebec, the Ministère du Revenu du calculation, registered charities remit Calculation Method for Charities, Québec (MRQ) administers GST/HST 60% of the GST/HST they collect, but thereby requiring the registered charity on behalf of the federal government. they cannot claim input tax credits on to remit the full amount of GST/HST Quebec-based registered charities may the GST/HST paid on most items. The collected or collectable and enabling the call the MRQ at 1-800-567-4692. main exception is that they may be able registered charity to claim input tax to claim an input tax credit for GST/HST Rulings and credits. Once designated, the registered GST/HST paid or payable on capital Interpretations charity can use the “Special Quick assets. However, these rules do not The CRA provides written GST/HST Method of Accounting for Public apply to a registered charity that is a rulings and interpretations to help Service Bodies” to calculate its net tax school authority, public college, persons determine their GST/HST remittances. university, hospital authority, or a local obligations and entitlements. This authority determined to be a service is offered free of charge. For municipality. more information about this service, 8 Registered charities may request to be Contact information You can find all our publications at: designated by writing to: www.cra.gc.ca/tax/charities/ The Charities Directorate Director, Public Services Bodies Draft publications for consultation are and Governments Division, You can call us toll free at available at: Excise and GST/HST Rulings 1-800-267-2384 (English) or www.cra.gc.ca/tax/charities/ Directorate 1-888-892-5667 (bilingual). consultation_policy-e.html 14th floor, Tower A, Place de Ville, You can also write to us at: For information on new additions about Ottawa ON K1A 0L5. Charities Directorate charities, see the “What’s new” page at: For further details concerning the Canada Revenue Agency www.cra.gc.ca/tax/charities/ designation process, please contact the Ottawa ON K1A 0L5 whatsnew/whatsnew-e.html GST/HST Rulings line 1-800-959-8287 You can contact us by email for For an e-mail notification of these (English) or 1-800-959-8296 (French). comments or suggestions additions, subscribe to the free electronic mailing list at: about the newsletter at: www.cra.gc.ca/eservices/maillist/ Policies charities-bienfaisance-bulletin subscribecharities-e.html @ccra-adrc.gc.ca Upcoming policies from the A list of federal government contacts about the RoadShow at: outside of the Charities Directorate, that Charities Directorate information.sessions@ may be of interest to charities, is As part of the policy development ccra-adrc.gc.ca available at: process, the Charities Directorate is www.cra.gc.ca/tax/charities/ about the Web site at: making copies of all its draft related_links/federal-e.html Charities-Bienfaisance@ publications available on the ccra-adrc.gc.ca “Consultation on proposed policy” page for charities on the CRA Web. The comments we receive by this means have, in the past, provided us with a broader range of experience than we would otherwise be able to access, and this helps us identify revisions that are required prior to finalizing the policies. The Charities Directorate plans to make several new draft policies available in the first half of this year including policies on public benefit, ethnocultural organizations, and umbrella organizations. We look forward to your input on these policies.
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