As far as my research got me, there is still no firm decision made, as the corporation’s appeal to the courts was not successful. Unfortunately, the company did not advance any argument with respect to the interpretation of section 488 of the Act, and accordingly, the appeal did not address the lower court’s decision. This decision now leaves the lower court’s findings in place and precludes individuals in Quebec from claiming the deductions available to residents in the rest of Canada. This status quo raises questions as to whether there will be any proposed amendments to section 488 of the Act to address these findings. In the meantime, any Quebec residents should think carefully when making donations to charities in the United States.
As far as my research got me, there is still no firm decision made, as the corporation’s appeal to the courts was not successful. Unfortunately, the company did not advance any argument with respect to the interpretation of section 488 of the Act, and accordingly, the appeal did not address the lower court’s decision. This decision now leaves the lower court’s findings in place and precludes individuals in Quebec from claiming the deductions available to residents in the rest of Canada. This status quo raises questions as to whether there will be any proposed amendments to section 488 of the Act to address these findings. In the meantime, any Quebec residents should think carefully when making donations to charities in the United States.