A best practice we should all follow is making sure our applications to CRA are full and complete. But what happens when they are not? The Application review process web page for charities has been updated to reflect new procedures ...

In this 2011 Ontario Superior Court decision, numerous rulings were given with regard to the validity of an ambiguous gift via the will, trustee compensation, and other matters. This document is a must read for any professional involved with estate administration involving charitable gifts.

In this 2011 Federal Court ruling, a participant in a tax receipt scam was refused credit for donations he allegedly had made to the promoter of the scheme. The interesting aspect of this case is that the client of the tax preparer involved in the scheme was not allowed to claim the donation.

In a world where people are desperately trying to make donations out of any sort of contribution, CRA releases CG-007, Donation of Gift Certificates or Gift Cards. In this publication, CRA defines key concepts including gift card and gift certificate.

In Budget 2011, the list of qualified donees was expanded. Qualified donees are important in trouble operations as measure charities are deemed to be conducting chart activity when they fund qualified donees.

Association events and seminars bring CGAs, students and other professionals together for valuable learning and networking. The Events pages present detailed descriptions of PD opportunities and special events around Alberta as well ...

This is the first of a two-part presentation on the taxation of trusts, which is intended for an audience with a basic understanding of trust fundamentals. It will include discussions on the non-tax uses of trusts, income and capital gains splitting strategies, and tax traps.

Your competitive advantage starts here! No matter what sector of business you’ve chosen as your focus, CGA-BC’s Professional Development seminars can help you take your career and your organization to new heights.