Positive Employee Relations From NonUnion to Union 从非工会到工会的积极员工关系.pptVIP

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Positive Employee Relations From NonUnion to Union 从非工会到工会的积极员工关系.ppt

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Positive Employee Relations From NonUnion to Union 从非工会到工会的积极员工关系

Canadian Cross Border Fundraising Susan M. Manwaring smanwari@millerthomson.ca 416.595.8583 Robert B. Hayhoe rhayhoe@millerthomson.ca 416.595.8174 Canadian Association of Gift Planners Toronto Roundtable October 26, 2001 Canadian Cross Border Fundraising Outbound (foreign charities fundraising from Canada) Susan Manwaring Inbound (Canadian charities fundraising abroad) primarily US discussion Robert Hayhoe Outbound Any foreign charity can fundraise in Canada Only donations to “qualified donees” result in a Canadian individual tax credit/corporate tax deduction exceptions in Canada US tax treaty US college attended by a family member donations to US charities tax-recognized against Canadian taxes on US-source income Outbound - Qualified Donees Registered Charities UN agencies Federal or provincial Crown agencies Foreign charities with Crown patronage Prescribed foreign universities (customarily attended by Canadians) Outbound - Registered Charities ITA “registered charity” must be both “resident in Canada”; and “created or established in Canada” Therefore foreign charities cannot become registered charities Outbound - Grants by Registered Charities Charitable organizations (by definition); and Public and private Foundations (by disbursement quota): must devote their resources to their own charitable activities registered charities can make grants to qualified donees Registered charities should not make grants (gifts) to foreign charities Outbound - Foreign Activities Canadian registered charities can operate anywhere in the world consistent with charitable purposes Direct foreign activities local or Canadian employees Indirect foreign activities agency joint venture RC 4106 “Registered Charities Operating Outside of Canada” need binding written agreements complex CCRA administrative policy Outbound - Canadian Friends Establish a Canadian registered charity with same purposes as foreign charity Fundraise in Canadian charity Agreement between Canada and Forei