This article deals with the recent Canadian Federal Court of Appeal case Hostelling International Canada – Ontario East Region in which the Federal Court of Appeal upheld the CRA decision to revoke their charitable registration. Under the Canadian Income Tax Act, charitable organizations and public foundations can carry on “related business” that promote their charitable objects. An example would be a hospital cafeteria – providing food to patients and visitors. They can also carry on other unrelated business activities if “substantially all” (CRA says at least 90%) of the people involved in these activities are volunteers. Here is my article on
Canadian Charities and Business Activities and a copy of the decision in the federal court of appeal Hostelling International Canada – Ontario East Region
Related Posts
January 14, 2021
Going the Extra Mile: The Liability of Foreignness in U.S. Foundation International Grantmaking to Local NGOs
I recently ran across a very good article entitled: "Going the Extra Mile: The Liability of Foreignness in U.S. Foundation International Grantmaking…
January 13, 2021
Blackbaud’s “Tax Receipting and the Top Compliance Issues for Canadian Charities” delivered by Mark Blumberg
Mark Blumberg will be delivering a webinar for Blackbaud on "Tax Receipting and the Top Compliance Issues for Canadian Charities". Here is further…
January 2, 2021
La Presse Inc. is first registered journalism organization registered under new category of qualified donee
La Presse Inc. is now the first registered journalism organization registered under new category of qualified donee. You can see it listed here. As…