CRA letter on charity with separate non-profit selling in kind gifts at cost

Here is a CRA letter covering whether a charity that sets up a separate non-profit to sell in kind gifts at cost that the charity received and…

CRA letter on Canadian unincorporated associations and who should pay tax if no longer exempt

Here is a CRA letter on Canadian unincorporated associations and who should pay tax if no longer meeting requirements for tax exemption.Here is the…

CRA letter on whether provincial non-profit corporation necessarily tax exempt under ITA

In this letter CRA discusses “Will a corporation that is being incorporated under provincial non-profit legislation be tax-exempt under…

What happens when a Canadian non-profit no longer qualifies for non-profit status -see CRA letter

Here is a CRA letter that discusses “What happens when a 149(1)(l) entity no longer qualifies for the tax exemption?” and various related…

Can a Canadian non-profit earn a profit?  CRA’s views on the subject

Can a Canadian non-profit under 149(1)(l) earn a profit.  Does it matter if the profit is intentional and/or will be used to further the…