Bringing the Provinces Back In: Creating a Federated Canadian Charities Council

Adam Aptowitzer
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Adam Aptowitzer: Drache –Tax, Estates & Charity Law

C.D. Howe Institute Commentary, 2009, issue 300

Abstract: Canadian charities need a new regulatory system. Currently, charities are regulated primarily at the federal level by the Canada Revenue Agency (CRA). But because charities, by virtue of the donation tax credit, can reduce the tax base, the CRA’s regulating them conflicts with its mandate to protect the tax base.

Keywords: Canada Revenue Agency (CRA); charities; charitable sector (search for similar items in EconPapers)
JEL-codes: H71 L31 L38 (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (5)

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