CRA letter on whether a charitable foundation is allowed to make a gift to a US charity
Posted by .(JavaScript must be enabled to view this email address) on 01/21/2013 | comments (0) | permalink | forward to a friend
Posted under News | What's New from the Charities Directorate of CRA | Canadian Charity Law | Global Giving
Posted under News | What's New from the Charities Directorate of CRA | Canadian Charity Law | Global Giving
The CRA recently wrote a letter in French on whether charitable foundations are allowed to make gifts to section 501(c)(3) US charities, because of paragraph 7 of article XXI of the U.S. Tax Convention? The CRA answered no. Their reason is that American charities are not deemed to be qualified donees under paragraph 7 of article XXI of the Canada-U.S. Tax Convention.
