A registered charity may only issue official receipts for donations that legally qualify as gifts. An official receipt must contain all the information specified in Section 3501 of the Income Tax ...

The disbursement quota is the minimum amount a registered charity is required to spend each year on its own charitable activities or on qualifying disbursements. You can calculate this amount based on ...

To advance religion by teaching the religious tenets, doctrines, and observances associated with [specify religion or faith]. To advance religion by preaching the teachings, and religious tenets, ...

names, positions, and start and end dates of directors, trustees, and like officials arm’s length relationships between directors, trustees, and like officials Information in the confidential section ...

Search for product names, licence holders, licensed product numbers, medicinal ingredients, dosage forms, recommended use or purpose, and related risks.

Individuals may be elected or appointed to various positions. Some examples of elected or appointed officials include mayors, municipal councillors, school commissioners, chiefs of Indian bands, band ...

The medical expenses paid on behalf of the deceased can be for any 24-month period that includes the date of death, as long as no one has claimed them on any other return or for any other year. This ...

The Tax-Free Savings Account (TFSA) statistics tables present data based on all of the individual records and summary returns sent by financial institutions (issuers) to the CRA for a specific tax ...

There are some limitations to how you may participate in your FHSA if you become a non-resident of Canada. If you become a non-resident after opening an FHSA If you become a non-resident of Canada ...

If a person is employed by the Government of Canada, the government of a province, a municipality or a school board in connection with a referendum or election to public office, deductions may have to ...

Instead of choosing to have the RRIF payments continue to their surviving spouse or common-law partner after death, the RRIF annuitant can designate another individual as the beneficiary of any part ...

All prescribed factors under the column "Pre-March 1986" have been calculated. Additionally, the prescribed factors under the column "Qualifying RRIFs" (between the ages of 71-78 only) have also been ...