16 mars 2022
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( Disponible en anglais seulement )
Perspectives on Tax Law & Policy (March 2022), Canadian Tax Foundation
Susan Manwaring authored an article on the key recommendations from the Special Senate Committee on the Charitable Sector to support charities’ revenue-generating activities.
In its 2019 report, the Special Senate Committee on the Charitable Sector discussed the role of charities in carrying on business activities. This is not a new issue; registered charities often struggle to find the revenues that enable them to do their work. The pandemic has not made this easier. How could the ITA better support charities’ revenue-generating activities in the 21st century? In my view, there is room for improvement.