In the Supreme Court of Canada’s most recent family law decision, Michel v. Graydon, 2020 SCC 24, the Court settles a long-standing question about whether child support can be recalculated retroactively once a child has reached adulthood. The short answer is that child support is the right of the child and, with that fundamental tenant […]read more
The CRA’s Revised Fundraising Guidelines: Legislation Needed
In April 2012, the CRA released Guidance CG-013 (revising CPS-028, June 2009), setting out in detail its interpretation of the fundraising rules applicable to registered charities. However, these guidelines are not sufficiently backed by legislation to achieve their purpose.
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Published in the Canadian Tax Focus, Volume 2, Number 3, August 2012