The Concept of Income as Related to the Non-Charitable Nonprofit Subsector in Canada
Lori A. McMillan
Washburn University School of Law
February 6, 2011
NAFTA: Law and Business Review of the Americas, Vol. 16, No. 3, 2010
Nonprofit organizations in Canada enjoy exemption from federal income taxation. This paper explores the Canadian definition of income to address whether the exemption accorded these organizations constitute a tax expenditure, or if it merely reflects the proper limitations of an income tax system.
Number of Pages in PDF File: 42
Keywords: nonprofit taxation, tax policy, CanadaAccepted Paper Series
Date posted: February 7, 2011
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