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Results: 1-10 of 25

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

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

Receipting for services

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • November 27 2009

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

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

International organizations should consider CIDA funding

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • September 30 2010

It may surprise international organizations to learn that the Canadian International Development Agency ("CIDA") does not limit its funding to Canadian organizations

CRA comments on new disbursement quota rules

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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

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

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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

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

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

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