The Concept of Income as Related to the Non-Charitable Nonprofit Subsector in Canada

McMillan, Lori

Abstract

Download This Paper | Share | Email |Add to Briefcase | Purchase Bound Hard Copy

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

Abstract:
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, Canada

Accepted Paper Series

Download This Paper

Date posted: February 7, 2011

Suggested Citation

McMillan, Lori A. , The Concept of Income as Related to the Non-Charitable Nonprofit Subsector in Canada (February 6, 2011). NAFTA: Law and Business Review of the Americas, Vol. 16, No. 3, 2010. Available at SSRN: http://ssrn.com/abstract=1756372

Contact Information

Lori McMillan (Contact Author)

Washburn University School of Law ( email )

1700 College Avenue
Topeka, KS 66621
United States

HOME PAGE: http://washburnlaw.edu/faculty/mcmillan-lori-pub.php