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ARTICLE · 19 FEBRUARY 2014

Other Measures

Miller Thomson
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The 2014 Budget introduced several changes and developments that are of particular relevance to registered charities, their donors and not-for-profit organizations.

CanadaCorporate/Commercial Law
Miller Thomson LLP
Miller Thomson LLP
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Charities and Not-for-Profit Measures

The 2014 Budget introduced several changes and developments that are of particular relevance to registered charities, their donors and not-for-profit organizations (NPO); these include:

  1. Enhanced tax recognition for individuals who donate 'ecologically sensitive' land in the form of an increased tax credit carry-forward period.
  2. Introduction of electronic filing of applications for charitable registration and annual charity returns.
  3. Revocation of charitable status for the acceptance of donations from state supporters of terrorism.
  4. Removal of the exemption for donations of 'cultural property' from the tax shelter anti-avoidance rules.

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