On April 25, 2015, a 7.8 magnitude earthquake devastated Nepal.
Thousands of lives have been lost, many people are injured and
property and infrastructure has been severely damaged. To encourage
Canadians to assist with the disaster relief efforts, the
Government of Canada has announced it will match charitable
donations dollar for dollar in the Nepal Earthquake Relief
To be counted toward the Nepal Earthquake Relief Fund,
charitable donations must be:
made between April 25 and May 25, 2015;
made by individual Canadians;
less than $100,000 per individual;
monetary (not goods);
made to a registered Canadian charity
that is receiving donations in response to the Nepal earthquake;
specifically earmarked for response to the Nepal
The Government will match donations from a fundraising event
held to raise money from individuals in response to the Nepal
earthquake. For example, funds raised by schools, faith-based
organizations, clubs, social groups, businesses, incorporated
entities or charitable organizations from individuals will be
eligible for the matching program.
However, donations made by corporations and other entities from
their existing resources that were not raised from individuals
specifically in response to the Nepal earthquake, or are in excess
of the amount raised from individuals, are not eligible to be
Registered charities declaring eligible donations must complete
the Nepal Earthquake Relief Fund Declaration Form on or before June
12, 2015. The form will require a charity to certify that the
donations declared are eligible. Charities should therefore track
the eligible donations. Charities are under no obligation to
declare donations to Foreign Affairs, Trade and Development Canada
(DFATD) if they are not satisfied that they meet the eligibility
requirements. The form will be available on the DFATD website.
The charity declaring an amount of eligible donations does not
receive the matching funds. Instead, for every eligible dollar
donated the government will contribute a dollar to the Nepal
Earthquake Relief Fund. On April 25th, the government contributed
$5-million to start the fund, which will count toward the matching
The Nepal Earthquake Relief Fund will be used to support
experienced Canadian and international humanitarian and development
organizations with significant in-country capacity to deliver
humanitarian, early recovery and reconstruction assistance in
Nepal. Funds will be allocated to these organizations based on
DFATD's humanitarian assistance guidelines and the ability of
the organizations to access the affected populations and deliver
timely, effective and appropriate assistance.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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Under the Income Tax Act, the Employment Insurance Act, and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions or GST.
Under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions.
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