{"id":24005,"date":"2017-01-19T13:00:43","date_gmt":"2017-01-19T18:00:43","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=24005"},"modified":"2019-10-15T10:10:49","modified_gmt":"2019-10-15T14:10:49","slug":"cra-releases-folio-on-split-receipting-and-deemed-fair-market-value","status":"publish","type":"post","link":"https:\/\/cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/","title":{"rendered":"CRA Releases Folio on Split Receipting and Deemed Fair Market Value"},"content":{"rendered":"<p><em>Authored by Philip Milley, Associate Director of Legal Affairs<\/em><\/p>\n<p>The Canada Revenue Agency (&#8220;CRA&#8221;) recently released a folio on <a href=\"http:\/\/www.cra-arc.gc.ca\/tx\/tchncl\/ncmtx\/fls\/s7\/f1\/s7-f1-c1-eng.html\">Split-receipting and Deemed Fair Market Value<\/a>.\u00a0This folio provides CRA&#8217;s technical interpretation of <span class=\"nowrap\">subsections 248(30)<\/span> <span class=\"nowrap\">to (41)\u00a0<\/span>of the <em>Income Tax Act<\/em>. CRA has a <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/operating-a-registered-charity\/issuing-receipts\/split-receipting.html\">less technical discussion<\/a> of the split receipting rules that was most recently updated May 2018<span class=\"nowrap\">.\u00a0<\/span><\/p>\n<p>Income tax folios were introduced in 2013 and provide CRA&#8217;s technical interpretation of provisions of the <em>Income Tax Act. <\/em>Folios\u00a0replace\u00a0various income tax interpretation bulletins and\u00a0are intended for use by\u00a0tax professionals and those who have an interest in tax law. Folios reflect CRA&#8217;s interpretation of the\u00a0<em>Income Tax Act\u00a0<\/em>and are not a substitute for the law.<\/p>\n<p>This new folio consolidates and cancels two CRA publications: Interpretation Bulletin IT-110R3, <em>Gifts and Official Donation Receipts<\/em> and<em> Income Tax Technical News No. 26<\/em> (ITTN 26). The update to the folio improves readability, lists noteworthy substantive technical and interpretative changes to the <em>Act<\/em>\u00a0and <em>Regulations<\/em>. Notable changes\u00a0include new more relevant examples of split-receipting and newly drafted guidelines on how to determine:<\/p>\n<ul>\n<li>whether there is a gift<\/li>\n<li>the amount of the advantage<\/li>\n<li>the eligible amount in fundraising situations.<\/li>\n<\/ul>\n<p>The Folio also identifies a proposed legislative change to the eligible capital property rules,\u00a0that are pending legislation implementing the 2016 federal budget.<\/p>\n<h1><\/h1>\n","protected":false},"excerpt":{"rendered":"<p>Authored by Philip Milley, Associate Director of Legal Affairs The Canada Revenue Agency (&#8220;CRA&#8221;) recently released a folio on Split-receipting and Deemed Fair Market Value.\u00a0This folio provides CRA&#8217;s technical interpretation of subsections 248(30) to (41)\u00a0of the Income Tax Act. CRA has a less technical discussion of the split receipting rules&#8230; <a href=\"https:\/\/cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/\" class=\"linkbutton\">More<\/a><\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[137],"tags":[],"series":[],"class_list":["post-24005","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CRA Releases Folio on Split Receipting and Deemed Fair Market Value - CCCC Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CRA Releases Folio on Split Receipting and Deemed Fair Market Value - CCCC Blogs\" \/>\n<meta property=\"og:description\" content=\"Authored by Philip Milley, Associate Director of Legal Affairs The Canada Revenue Agency (&#8220;CRA&#8221;) recently released a folio on Split-receipting and Deemed Fair Market Value.\u00a0This folio provides CRA&#8217;s technical interpretation of subsections 248(30) to (41)\u00a0of the Income Tax Act. CRA has a less technical discussion of the split receipting rules... More\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/\" \/>\n<meta property=\"og:site_name\" content=\"CCCC Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CCCCCharities\" \/>\n<meta property=\"article:published_time\" content=\"2017-01-19T18:00:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-10-15T14:10:49+00:00\" \/>\n<meta name=\"author\" content=\"Deina Warren\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@cccccharities\" \/>\n<meta name=\"twitter:site\" content=\"@cccccharities\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Deina Warren\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2017\\\/01\\\/19\\\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2017\\\/01\\\/19\\\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\\\/\"},\"author\":{\"name\":\"Deina Warren\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#\\\/schema\\\/person\\\/ebdf91372c7d841de19e5a1eb3344c97\"},\"headline\":\"CRA Releases Folio on Split Receipting and Deemed Fair Market Value\",\"datePublished\":\"2017-01-19T18:00:43+00:00\",\"dateModified\":\"2019-10-15T14:10:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2017\\\/01\\\/19\\\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\\\/\"},\"wordCount\":228,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#organization\"},\"inLanguage\":\"en-CA\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2017\\\/01\\\/19\\\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2017\\\/01\\\/19\\\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\\\/\",\"url\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2017\\\/01\\\/19\\\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\\\/\",\"name\":\"CRA Releases Folio on Split Receipting and Deemed Fair Market Value - CCCC Blogs\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#website\"},\"datePublished\":\"2017-01-19T18:00:43+00:00\",\"dateModified\":\"2019-10-15T14:10:49+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2017\\\/01\\\/19\\\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\\\/#breadcrumb\"},\"inLanguage\":\"en-CA\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2017\\\/01\\\/19\\\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2017\\\/01\\\/19\\\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CRA Releases Folio on Split Receipting and Deemed Fair Market Value\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#website\",\"url\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/\",\"name\":\"CCCC News &amp; Blogs\",\"description\":\"CCCC Blogs\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-CA\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#organization\",\"name\":\"Canadian Centre for Christian Charities\",\"url\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-CA\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/www.cccc.org\\\/news_blogs\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/260wbRGB.png?fit=260%2C260&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/www.cccc.org\\\/news_blogs\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/260wbRGB.png?fit=260%2C260&ssl=1\",\"width\":260,\"height\":260,\"caption\":\"Canadian Centre for Christian Charities\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/CCCCCharities\",\"https:\\\/\\\/x.com\\\/cccccharities\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/canadian-council-of-christian-charities\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#\\\/schema\\\/person\\\/ebdf91372c7d841de19e5a1eb3344c97\",\"name\":\"Deina Warren\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-CA\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g\",\"caption\":\"Deina Warren\"},\"description\":\"The content provided in this blog is for general information purposes and does not constitute legal or professional advice. Every organization\u2019s circumstances are unique. Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.\",\"sameAs\":[\"https:\\\/\\\/www.cccc.org\",\"simone.waller@cccc.org\"],\"url\":\"https:\\\/\\\/cccc.org\\\/news_blogs\\\/author\\\/legal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CRA Releases Folio on Split Receipting and Deemed Fair Market Value - CCCC Blogs","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/","og_locale":"en_US","og_type":"article","og_title":"CRA Releases Folio on Split Receipting and Deemed Fair Market Value - CCCC Blogs","og_description":"Authored by Philip Milley, Associate Director of Legal Affairs The Canada Revenue Agency (&#8220;CRA&#8221;) recently released a folio on Split-receipting and Deemed Fair Market Value.\u00a0This folio provides CRA&#8217;s technical interpretation of subsections 248(30) to (41)\u00a0of the Income Tax Act. CRA has a less technical discussion of the split receipting rules... More","og_url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/","og_site_name":"CCCC Blogs","article_publisher":"https:\/\/www.facebook.com\/CCCCCharities","article_published_time":"2017-01-19T18:00:43+00:00","article_modified_time":"2019-10-15T14:10:49+00:00","author":"Deina Warren","twitter_card":"summary_large_image","twitter_creator":"@cccccharities","twitter_site":"@cccccharities","twitter_misc":{"Written by":"Deina Warren","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/#article","isPartOf":{"@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/"},"author":{"name":"Deina Warren","@id":"https:\/\/www.cccc.org\/news_blogs\/#\/schema\/person\/ebdf91372c7d841de19e5a1eb3344c97"},"headline":"CRA Releases Folio on Split Receipting and Deemed Fair Market Value","datePublished":"2017-01-19T18:00:43+00:00","dateModified":"2019-10-15T14:10:49+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/"},"wordCount":228,"commentCount":0,"publisher":{"@id":"https:\/\/www.cccc.org\/news_blogs\/#organization"},"inLanguage":"en-CA","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/","url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/","name":"CRA Releases Folio on Split Receipting and Deemed Fair Market Value - CCCC Blogs","isPartOf":{"@id":"https:\/\/www.cccc.org\/news_blogs\/#website"},"datePublished":"2017-01-19T18:00:43+00:00","dateModified":"2019-10-15T14:10:49+00:00","breadcrumb":{"@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/#breadcrumb"},"inLanguage":"en-CA","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/01\/19\/cra-releases-folio-on-split-receipting-and-deemed-fair-market-value\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cccc.org\/news_blogs\/"},{"@type":"ListItem","position":2,"name":"CRA Releases Folio on Split Receipting and Deemed Fair Market Value"}]},{"@type":"WebSite","@id":"https:\/\/www.cccc.org\/news_blogs\/#website","url":"https:\/\/www.cccc.org\/news_blogs\/","name":"CCCC News &amp; Blogs","description":"CCCC Blogs","publisher":{"@id":"https:\/\/www.cccc.org\/news_blogs\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cccc.org\/news_blogs\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-CA"},{"@type":"Organization","@id":"https:\/\/www.cccc.org\/news_blogs\/#organization","name":"Canadian Centre for Christian Charities","url":"https:\/\/www.cccc.org\/news_blogs\/","logo":{"@type":"ImageObject","inLanguage":"en-CA","@id":"https:\/\/www.cccc.org\/news_blogs\/#\/schema\/logo\/image\/","url":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2020\/10\/260wbRGB.png?fit=260%2C260&ssl=1","contentUrl":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2020\/10\/260wbRGB.png?fit=260%2C260&ssl=1","width":260,"height":260,"caption":"Canadian Centre for Christian Charities"},"image":{"@id":"https:\/\/www.cccc.org\/news_blogs\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CCCCCharities","https:\/\/x.com\/cccccharities","https:\/\/www.linkedin.com\/company\/canadian-council-of-christian-charities"]},{"@type":"Person","@id":"https:\/\/www.cccc.org\/news_blogs\/#\/schema\/person\/ebdf91372c7d841de19e5a1eb3344c97","name":"Deina Warren","image":{"@type":"ImageObject","inLanguage":"en-CA","@id":"https:\/\/secure.gravatar.com\/avatar\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g","caption":"Deina Warren"},"description":"The content provided in this blog is for general information purposes and does not constitute legal or professional advice. Every organization\u2019s circumstances are unique. Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.","sameAs":["https:\/\/www.cccc.org","simone.waller@cccc.org"],"url":"https:\/\/cccc.org\/news_blogs\/author\/legal\/"}]}},"jetpack_featured_media_url":"","jetpack-related-posts":[{"id":21031,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2016\/01\/06\/spousal-sharing-of-donation-tax-credits\/","url_meta":{"origin":24005,"position":0},"title":"Spousal Sharing of Donation Tax Credits","author":"Deina Warren","date":"January 6, 2016","format":false,"excerpt":"Authored by Nevena Belovska, Associate Director of Legal Affairs Certain changes in Budget 2014 have changed terminology and processes related to when and how donation tax credits can be shared between spouses. Gifts Made During Life Prior to 2016, the eligible amount of a gift[1] could be allocated between spouses[2]\u2026","rel":"","context":"In &quot;Charity law and policy&quot;","block_context":{"text":"Charity law and policy","link":"https:\/\/cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":36203,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2023\/02\/02\/scc-dismisses-leave-to-appeal-re-receipting-suspension\/","url_meta":{"origin":24005,"position":1},"title":"SCC Dismisses Leave to Appeal Re: Receipting Suspension","author":"Deina Warren","date":"February 2, 2023","format":false,"excerpt":"In a decision released today, the Supreme Court of Canada (SCC) dismissed an application for leave (a request) to appeal on a case about receipting suspensions. By dismissing the leave to appeal, the SCC affirmed a lower court decision that receipting suspensions will be imposed even if a charity\u2019s objections\u2026","rel":"","context":"In \"charitable donations\"","block_context":{"text":"charitable donations","link":"https:\/\/cccc.org\/news_blogs\/tag\/charitable-donations\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/02\/1.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/02\/1.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/02\/1.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":18115,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2014\/08\/29\/a-matter-of-balance-cras-implementation-of-the-ineligible-individual-rules-of-the-income-tax-act\/","url_meta":{"origin":24005,"position":2},"title":"A Matter of Balance: CRA\u2019s Implementation of the  Ineligible Individual Rules of the Income Tax Act","author":"Deina Warren","date":"August 29, 2014","format":false,"excerpt":"THIS POST HAS BEEN WRITTEN BY GUEST AUTHOR BARRY W. BUSSEY, VP-LEGAL AFFAIRS, CCCC Canada Revenue Agency (CRA) confirmed that it will exercise its discretion \u201cin a balanced way\u201d when regulating the ineligible individual provisions of the Income Tax Act (ITA) that came into force on January 1, 2012. This\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":14691,"url":"https:\/\/cccc.org\/news_blogs\/cccc\/2013\/07\/30\/new-ita-exception-for-school-tuition-paid-by-employer\/","url_meta":{"origin":24005,"position":3},"title":"New ITA Exception for School Tuition Paid by Employer","author":"CCCC","date":"July 30, 2013","format":false,"excerpt":"CCCC members who operate or are linked to private Christian schools will be interested to know of some recent changes to the Income Tax Act. Many private schools offer tuition discounts to staff members with children enrolled in their schools. Similarly, some employers offer financial assistance to employees for their\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":25809,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2017\/07\/31\/charity-auctions-and-receipting-new-cra-video-resources\/","url_meta":{"origin":24005,"position":4},"title":"[New Videos] Charity Auctions and Receipting","author":"Deina Warren","date":"July 31, 2017","format":false,"excerpt":"Authored by Philip A.S. Milley, Associate Director, Legal Affairs As a part of the Canada Revenue Agency\u2019s continued effort to educate the sector and to clarify rules that commonly confuse charities, the Charities Directorate has recently made available two new videos in their educational series on gifting and receipting. Gifting\u2026","rel":"","context":"In &quot;Charity law and policy&quot;","block_context":{"text":"Charity law and policy","link":"https:\/\/cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":38320,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2025\/01\/06\/prorogation-and-donation-receipts\/","url_meta":{"origin":24005,"position":5},"title":"Prorogation and Donation Receipts (Updated Jan 23, 2025)","author":"Deina Warren","date":"January 6, 2025","format":false,"excerpt":"What does prorogation mean for the government\u2019s proposed donation receipt extension? UPDATE (January 23, 2025) Both the CRA and Department of Finance have released further information about the donation receipt extension. Updated CRA Information CRA has released information focusing on the administrative side of the extension both for donors and\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=1050%2C600 3x"},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p30X8p-6fb","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/24005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/comments?post=24005"}],"version-history":[{"count":0,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/24005\/revisions"}],"wp:attachment":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=24005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=24005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=24005"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=24005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}