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Ernst & Young’s Guide to the Taxation of Canadian Charities, 2006 (1st) Edition

Ernst & Young's Guide to the Taxation of Canadian Charities 2006 (1st) Edition    
Format Spiral-bound softcover
Catalogue No. 1-55385-219-2
Pages 88
Language English only
Price $75.00

Edited by James Morrisey, Pearl Schushim, Martha Tory, Michael Walker, and Peter Wood of Ernst & Young LLP.
Published by the Canadian Institute of Chartered Accountants, 2006.


If you need clear, authoritative guidance that takes you through the revised tax rules for charitable organizations and foundations, then Ernst & Young’s Guide to the Taxation of Canadian Charities is the reference resource for you. It contains extensive cross-references to relevant bulletins, case law, forms, guide, legislation and rulings. Written by a team of tax professionals, the Guide reflects changes from the May 2, 2006 federal budget.

Recent amendments to the legislation have significantly changed the tax rules for registered charities, public and private foundations, and charitable donations. New rules (some of which are retroactive) also increase the circumstances under which new and existing penalties can apply, such as: suspensions of tax-receipting privileges, revocation of charity status, and loss of assets.

  1. Charitable Organizations and Foundations. Considers what a charity is, the classification of charities, activities that may be carried on, and the rules surrounding charity registration and revocation.
  2. Disbursement Quota. Covers the annual disbursement quota (in relation to donations received by the charity and for which it issued receipts).
  3. Donations. Discusses donations to registered charities from the perspective of both the donor and the donee.
  4. Foreign Taxation. Examines the foreign tax implications of carrying on activities outside Canada with an emphasis on the United States and the Canada–U.S. tax treaty.
  5. Record Retention Requirements. Reviews the myriad record-retention requirements that apply to charities.
Ernst & Young’s Guide to the Taxation of Canadian Charities is written and edited by Ernst & Young tax professionals with the assistance of the Canadian Association of University Business Offices Taxes Committee. It is the ideal tax reference resource for anyone who works with charitable organizations and foundations.

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This page last modified: November 21, 2006

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