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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
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
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
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
Recent CRA policy shift concerning non-profit organization exempt status
- Miller Thomson LLP
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- Canada
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- 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
Alter ego trust as charitable remainder trust
- Miller Thomson LLP
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- Canada
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- 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
Clergy residence deduction update
- Miller Thomson LLP
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- Canada
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- June 27 2011
CRA has recently released two technical interpretations concerning eligibility for the clergy residence deduction under the Income Tax Act
Current Search
- Author - Amanda J. Stacey
- Jurisdiction - Canada
- Workarea - Non-profit Organizations
- Workarea - Corporate Tax
- Firm Name - Miller Thomson LLP