The CRA has updated their publication P113(E) Rev. 12 which deals with “Gifts and Income Tax 2012”
Here is a link to the CRA publication: http://www.cra-arc.gc.ca/E/pub/tg/p113/p113-e.html
Do you require legal advice with respect to Canadian or Ontario non-profits or charities?
Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.