The Canadian Charity Law Association is delivering some upcoming webinars. Registration is free but space is limited. Topics are subject to change.
The charity sector in Canada is vitally important. Charitydata.ca provides some information on registered charities as disclosed by those charities in their T3010 annual return. The information provided on this website is provided “as is”, subject to our disclaimer, and may not be accurate and/or complete. We hope that you find charitydata.ca helpful.
The case of Markou v. The Queen, 2018 TCC 66 (CanLII) in the Tax Court of Canada dealt with a leveraged donation program called “Donation Program for Medical Science and Technology”- what CRA used to refer to as an "abusive charity gifting donation scheme". The TCC determined that there was no donative intent and no gift.