Rewards for the generous: A review of recent tax changes for charitable donations

The rules for charitable donations in the Income Tax Act have undergone a number of changes in the past few years. Where a taxpayer makes a large gift, there is less chance that a portion of the gift will be unclaimed after the 5-year carryforward period because of the higher net income limitation r...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Canadian tax journal 1998-03, Vol.46 (2), p.415
Hauptverfasser:	Ball, D Bruce, Dietrich, Brenda R
Format:	Artikel
Sprache:	eng
Schlagworte:	Alternative minimum tax Charities Donations Estate planning Gift taxes Gifts Income Tax Act-Canada Securities Tax planning Taxation
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!