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MetLife Foundation is MetLife's independent charitable and grant-awarding foundation. It was founded in 1976 [ 137 ] and had provided over $650 million in grants by January 2015. [ 137 ] The foundation has partnered with and donated to a variety of organizations, including Habitat for Humanity since 2010 [ 138 ] and the Martin Luther King, Jr ...
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Quebec is the only province that collects provincial personal income taxes by their agency. Thus, Quebec residents file tax returns with both the Ministère du Revenu du Québec and the Canada Revenue Agency. Alberta and Quebec collect their own corporate income tax. Filing deadlines generally match those of the federal government.
As of 2003, there were over 2,000 active grantmaking foundations in Canada, who had total assets of CA$12.5 billion, with total grants given that year of over $1 billion. In 2018, public and private foundations held around $91.9 billion in assets and made $7 billion in grants.
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Taxpayer relief is governed by subsection 220(3.1) of the Income Tax Act and section 281.1 of the Excise Tax Act. It gives the CRA the discretion to cancel some penalties and interest, to pay a personal income tax refund after 3 years of the tax return being assessed, and to accept late-filed elections. [63]