[Download] "Cra Issues Welcome Guidance on Foreign Activities (Not-For-Profit Law)" by LawNow * Book PDF Kindle ePub Free

eBook details

Title: Cra Issues Welcome Guidance on Foreign Activities (Not-For-Profit Law)
Author : LawNow
Release Date : January 01, 2010
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 55 KB

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.