The Taxation book of the Charities Taxation, Policy and Practice library is a comprehensive reference work on the income taxation of the voluntary sector in Canada. It covers every aspect of the tax regime applicable to charities and brings together all the material that a tax practitioner or charity administrator needs. Its coverage is both broad and comprehensive including the history of the tax treatment of charitable donations and the tax treatment of charitable organizations, the complex tax regulation of charities, the tax regulation of non-profit organizations and quasi-charities, and finally, the tax treatment of donations.

Whats inside

• Table of cases
• Detailed Constitutional analysis
• History of the taxation of charities and donations:
• The Pre-1967 Federal Tax Regime
• The history of federal tax legislation from 1967
• Canada Revenue Agency (CRA) Charities audits
• CRA Ombudsman
• The CRAs audit approach The Tel Aviv Foundation Case & The Canadian Magen David Adom Case

Supplements invoiced separately.