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Results: 1-10 of 15

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

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

Alter ego trust as charitable remainder trust

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • January 31 2011

A question regarding the use of an alter ego trust (or a joint partner trust) as a charitable remainder trust was raised at the CRA roundtable at the 2010 CALU Conference (CRA document number 2010-0359461C6

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

The CRA continues to investigate and prosecute fraud

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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

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

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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

Tax treatment of charitable donations from spousal trusts

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • February 28 2012

In December 2011, CRA released a technical interpretation that offers clarification on the rules surrounding donations to registered charities from spousal trusts

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

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

Clergy residence deduction denied

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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