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Results: 1-10 of 13

Housing corporations for the aged

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

The Income Tax Act has special rules relating to corporations that provide low income housing for the aged. While some of these corporations are

Property tax relief available to registered charities

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

It is that time of year again. Registered charities in Ontario should take note of a time-limited opportunity to obtain a rebate on property taxes

Tax treatment of the provision of rent-free leases to charity

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

Charities are occasionally offered the opportunity to use the property of another person free of charge. This may include the provision of rent-free

Tax tips for recreational property owners

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • October 10 2012

One of the most common and biggest tax savings measures available to Canadians is the principal residence exemption from capital gains tax

New property tax appeal procedures in Alberta

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • February 16 2012

In the first few months of the year, property owners in Alberta will be receiving their property tax and business tax assessments, and should be considering making a complaint if their assessment is significantly in error

Property tax relief available to registered charities

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

Registered charities in Ontario should take note of a time-limited opportunity to obtain a rebate on property taxes paid in the previous year

Land transfer tax and long-term leases

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • May 3 2010

In the Ontario land registry system, a tenant should register notice of its lease in order to protect its leasehold interest against third parties

New exemptions from land transfer tax for charities in Ontario and Manitoba

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • April 29 2010

We have good news from two provinces regarding the application of land transfer tax to charities that are restructuring

Home Renovation Tax Credit update

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 3 2010

As you are aware, in December 2009, the Federal Government introduced a Home Renovation Tax Credit ("HRTC") that can be claimed by an individual on eligible expenditures incurred on an individual's eligible dwelling which includes condominium units

Clarifying expenditures that qualify for the HRTC

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • December 8 2009

In our Spring 2009 edition, we discussed the Home Renovation Tax Credit (HRTC) that was included in the 2009 federal budget