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To gain charity status, organizations must first register with the federal Canadian Revenue Agency under the Income Tax Act. [5] To be eligible for charitable tax status, charities need to provide a public benefit, such as poverty relief or education, [6] and they are limited in their business and political activities, including making profit or engaging in partisan behavior. [7]
The Income Tax Act does not define "charity" and Canada uses a common law definition, namely purposes that fall within the four "heads" of charity: the relief of poverty, the advancement of education, the advancement of religion, [3] or other purposes that benefit the community in a way the courts have said are charitable.
The Canada Revenue Agency collects the Goods and Services Tax (GST) (the Canadian federal value added tax) of 5 per cent in all provinces. In Quebec, under an agreement with the federal government, Revenu Québec administers the GST to businesses, and administers Quebec's own Quebec Sales Tax (QST). The Goods and Services Tax was introduced in ...
Richard Ivey School of Business Foundation: $20.8 million (2015) Rick Hansen Foundation: 13.6 million Saskatoon Community Foundation: $64.3 million Team Brother Bear: unknown The Winnipeg Foundation: 661 million (2014) Weston Family Foundation: $285 million (2014) Vancity Community Foundation: $49 million (2014) Vancouver Foundation: $986 ...
Toll-free directory assistance was provided by telecommunication providers, namely AT&T and Verizon, as mandated by the Federal Communications Commission. Companies requested to have their toll-free number listed, and paid the providers each time their phone number was released to a toll-free directory-assistance caller.
Callers then identify the city and state for the desired information, and can then search either by name or by business type. Free directory assistance is also available from an application for the iPhone and Android mobile phones, [2] and from their website. The service, provided entirely by computer and with no human operators, uses a voice ...
However, unlike a standard telephone directory, where the user uses customer's details (such as name and address) in order to retrieve the telephone number of that person or business, a reverse telephone directory allows users to search by a telephone service number in order to retrieve the customer details for that service.
7: British Columbia, Yukon, and new business numbers. 8: Used exclusively for the BN (Business Number) assigned to business owners and corporations. Due to the limited number of BNs available, new BNs can start with a 7. 9: Temporary resident [5] 0: CRA-assigned individual tax numbers, temporary tax numbers or adoption tax numbers
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