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Clergy residence deduction update

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • June 27 2011

CRA has recently released two technical interpretations concerning eligibility for the clergy residence deduction under the Income Tax Act

Impact of Budget 2011

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 29 2011

The 2011 Federal Budget (the "Budget") contains a number of anti-avoidance measures described below

Recent CRA policy shift concerning non-profit organization exempt status

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • June 29 2011

Two recent CRA technical interpretations have signalled a change in the way that the CRA is interpreting the provisions of paragraph 149(1)(l

Treatment of enduring property for the purposes of the disbursement quota

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • May 29 2009

On April 22, 2009, the Canada Revenue Agency released a set of questions and answers concerning the treatment of enduring property for purposes of the disbursement quota

Clergy residence deduction when can youth pastors qualify?

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • January 30 2012

In a technical interpretation released by the CRA on June 27, 2011, the CRA was asked to consider whether a pastor in charge of a children’s ministry qualified for the clergy residence deduction

CRA releases guidance on charitable trust requirements

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • October 12 2011

On August 15, 2011, the CRA released Guidance CG-009 concerning the requirements of a charitable trust

Bill to extend charitable donation deadline receives unanimous approval on second reading

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • May 31 2013

The Private Member's Bill proposing to extend the annual deadline for charitable donations has passed second reading in the House of Commons. Private

The CRA releases new guidance on charitable organizations outside Canada that have received a gift from the Crown

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • August 30 2012

On August 10, 2012 the Canada Revenue Agency (the “CRA”) released a new Guidance on charitable organizations outside Canada that have received a gift from Her majesty in Right of Canada (CG-015

Federal Court of Appeal confirms public foundation must have multiple trusteesdirectors

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • May 31 2012

The Federal Court of Appeal recently released its decision in Sheldon Inwentash and Lynn Factor Charitable Foundation v. The Queen

Receipting for fundraising events held by individual supporters

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • June 30 2012

The CRA released a technical interpretation on May 23, 2012 (2010-0391511E5) concerning whether a donation receipt can be issued by a charity to an individual who has agreed to host a fundraising dinner on behalf of a charity and to the individuals who purchased the right to attend the fundraising dinner