Index (Table of Contents)
For Definitions of NPOs and Charities
Doc. Ref. No.
1. Tax-exempt provision for Registered Charities (s.149(1)(f));
and NPOs (s.149(1)(l)), including the tax-exempting preamble
under s.149(1).(see Note 1 below).Doc# 01
2. Definition of ?Registered Charity? under s.248(1)Doc# 02
3. Definition of ?Charity? under s.149.1(1)Doc# 03
4. Definition of ?Charitable Foundation? and ?Charitable Organization?Doc# 04
5. Definition of ?Private Foundation? and ?Public Foundation?Doc# 05
6. Definition of ?Public Foundation?, 2004 amendmentDoc# 06
7. Master Tax Guide, layman language interpretation of NPODoc# 07
8. Master Tax Guide, layman language interpretation of CharitiesDoc# 08
9. GST definition of NPO and CharityDoc# 09
Note 1. Doc# 01 contains the tax-exemption provisions under Division H
of Part I of the Income Tax Act, as follows:
Sec. 149(1). Miscellaneous exemptions. No tax is payable under this Part
on the taxable income of a person for a period when that person was?..
?..
(f) registered charities --- a registered charity.
(Notes: See s.149.1(1) for the rules governing charities, and s.248(1)
for definition of, including notes to ?registered charity?.)
?..
(l) non-profit organizations --- a club, society or association that, in the opinion
of the Minister, was not a charity etc.etc.??
I refer your reply to Mr. Amante to ES, a CRA former employee. His comments is preceded with ES, between *********** lines.
Henry
Hi Jon Amante,
We thank you for your concern on the status of PCCF.
To clarify, PCCF is registered as a Charity, a not-for-profit corporation under the province of Ontario with Ontario Corporation Number 1824607. PCCF was established with activities for charitable purposes and has devoted its resources for charitable activities. To know more about our activities and projects,you may visit our websitehttp://www.philippinecanadianfoundation.com/beneficiaries. htm.
PCCF had never claimed that we can issue official receipts for income tax purposes and we have not collected a single cent from donations.
Included in this response is an extract of Article 4 & 5 of our Articles of Incorporation and by-laws that you can referred to, confirming that PCCF is created and registered in Ontario Canada, as a non-profit and is charitable in purpose, and we qualify as a charity within the meaning of the Income Tax Act.
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ES: The definition of "charity" is in my doc.# 03 - means a charitable organization or charitable foundation. Both terms "charitable organization"
and "charitable foundation" are also defined, as per my doc# 04. These are what we call "interpretation provisions", to define terms used in
what we call "charging provisions". These charging provisions are also called the "taxing provisions" because they state what is taxable or not, etc.
For our purpose, the taxing provisions are in my doc# 01. My Index to the documents contains my Note 1 as an explanatory note to the
taxing provisions under s. 149(1)(f) and (l).
In simplified terms, PCCF is describing its activities as that of a charity. However, unless they meet the taxing provisions, or in specific terms, the
tax-exempting provisions of s. 149(1)f) for "Registered Charity" and s.149(1)(l) "non-profit organization", their activities are not "not-for profit".
I am not sure if its deliberate or simply lack of knowledge when they refer to their Ontario Corporation No. 1824607 as their government registration as charity and not-for profit corporation. I believe I have stated that the number is simply their certificate to give them legal status
as a corporate entity that can sue or be sued. In order to legally operate as a non-profit organization, they have to fall within the
tax-exempting provision of s.149(1)(l). It should be noted that in this taxing provision, or tax-exempting provision, charities are excluded
or"carved out" of this particular provision. This "carving out" is intended to cover charities under the other charging provision,
s.149(1)(f) which contains the specific requirement that they must be a "Registered Charity".
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In compliance with the Income Tax Act and the General Reporting requirement, PCCF is currently registered with Canada Customs and Revenue Agency (CCRA) with corporate income tax acct. BN 842179--- RC 0001, and we are in the process of fulfilling a charity number as the process routinely takes 6 months to 18 months.
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ES. Again, I am not sure if this is a deliberate misleading statement or simply lack of knowledge. The suffix RC0001 is a business number issued by CRA for their corporate tax account. They said so themselves as I hi-lited in their above statement. Their corporate tax account means they are a corporation in business for profit such that their revenues are subject to taxation, both for income tax and GST. It would only be when they get their Charity Registration No. from CRA that their suffix can be changed to RR0001. Note, I think they are encountering difficulty satisfying CRA because the 6-18 months time frame is way overdue.
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As we are also advocates of truth and transparency, we are working towards a beneficial relationship to the public most especially to our fellow Filipinos here in Canada and our country Philippines.
If further clarification is still needed, please provide us with your e-mail address and someone directly from our finance committee will address your concerns.
Keep up the great work PCCF
I live in Florida and I am so impressed with all your charitable work.
We drive to Toronto on June 22 to see our favourite Kapuso Stars
See you all!
We thank you for your concern on the status of PCCF.
To clarify, PCCF is registered as a Charity, a not-for-profit corporation under the province of Ontario with Ontario Corporation Number 1824607. PCCF was established with activities for charitable purposes and has devoted its resources for charitable activities. To know more about our activities and projects,you may visit our website http://www.philippinecanadianfoundation.com/beneficiaries.htm.
PCCF had never claimed that we can issue official receipts for income tax purposes and we have not collected a single cent from donations.
Included in this response is an extract of Article 4 & 5 of our Articles of Incorporation and by-laws that you can referred to, confirming that PCCF is created and registered in Ontario Canada, as a non-profit and is charitable in purpose, and we qualify as a charity within the meaning of the Income Tax Act.
In compliance with the Income Tax Act and the General Reporting requirement, PCCF is currently registered with Canada Customs and Revenue Agency (CCRA) with corporate income tax acct. BN 842179--- RC 0001, and we are in the process of fulfilling a charity number as the process routinely takes 6 months to 18 months.
As we are also advocates of truth and transparency, we are working towards a beneficial relationship to the public most especially to our fellow Filipinos here in Canada and our country Philippines.
If further clarification is still needed, please provide us with your e-mail address and someone directly from our finance committee will address your concerns.
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