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Receipting for fundraising events held by individual supporters

Miller Thomson LLP
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Canada
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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

CRA comments on new disbursement quota rules

Miller Thomson LLP
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Canada
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November 30 2010

In a recent technical interpretation (document number 2010-0370841E5) the CRA was asked to provide comments on a proposed gift between two related charities

Impact of Budget 2011

Miller Thomson LLP
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Canada
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March 29 2011

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

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

Miller Thomson LLP
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Canada
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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

The CRA continues to investigate and prosecute fraud

Miller Thomson LLP
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Canada
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August 31 2009

A recent fraud case involving an individual who pled guilty to two counts of tax evasion and was sentenced to time served plus one day and fined $145,760 serves as a reminder to donors and charities alike that the Canada Revenue Agency ("CRA") is committed to investigating and prosecuting offenders

Treatment of enduring property for the purposes of the disbursement quota

Miller Thomson LLP
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Canada
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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

Receipting for services

Miller Thomson LLP
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Canada
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November 27 2009

The CRA recently issued a reminder that charities cannot receipt for donated services

Federal court of appeal confirms pastoral agents not eligible for clergy residence deduction

Miller Thomson LLP
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Canada
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October 29 2010

In the February 2009 edition of this newsletter we reported on the Tax Court of Canada decision in Proulx v. Her Majesty The Queen

Charity employee compensation Bill C-470 update salary cap dropped, disclosure remains

Miller Thomson LLP
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Canada
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December 31 2010

In the April 2010 edition of this newsletter we reported on a private members bill, Bill C-470, introduced by Albina Guarnieri, Member of Parliament for Mississauga East, that would have given the Canada Revenue Agency the discretion to revoke the charitable status of a charity where the charity had paid a single executive or employee annual compensation over $250,000 and that would have required disclosure of the salary and benefits of the top 5 employees working with the charity

Clergy residence deduction denied

Miller Thomson LLP
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Canada
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August 31 2010

The CRA was recently asked to comment on whether an Executive Director of a charity was entitled to claim the clergy residence deduction made available in the Income Tax Act