Canadian Tax Alerts

The First-Time Donor’s Super Credit (“FDSC”) was one of the measures proposed in the March 21, 2013 Federal Budget. On May 2, 2013, the Canada Revenue Agency (the “CRA”) released a “Question and Answer” describing some of the essential features of the FDSC as currently proposed. The FDSC is a temporary measure designed, in part, to encourage young Canadians to… read more »