New option for Canadian charities working with non-qualified donees

By Linda J. Godel and Nathaniel Balakumaran (July 18, 2022, 9:41 AM EDT) -- Canadian registered charities that work with non-charities now have another manner of doing so. Specifically, new qualifying disbursement rules have been added to the Income Tax Act (Canada) (the ITA) by the Budget Implementation Act 2022, No. 1 (the BIA 2022)....