Non-profit organizations are a category of tax exempt entities under the Income Tax Act (Canada) (ITA), distinct from registered charities. A non-profit organization can be established provincially or federally, and can be incorporated or unincorporated. Its legal obligations will depend upon its legal status and the jurisdiction in which it was created. MORE.
COVID-19 has resulted in Canada and other governments around the world imposing restrictions on international travel (“Travel Restrictions”). The Canada Revenue Agency (the “CRA”) recently