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Results: 1-7 of 7

Tax treatment of non-profit organizations

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • July 31 2010

A CRA technical interpretation released earlier this year addresses several issues related to the tax treatment of non-profit organizations (NPO

Is this the right time to implement an estate freeze?

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • December 22 2009

An estate freeze is a reorganization under which the shares of an incorporated business or a holding company are "frozen" for an amount equal to the value of the company or the holding at the time of the freeze

Registered charities in Québec

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 15 2010

All charities issuing donations receipts in Québec must be registered as a charity in Québec by Revenu Québec

Erroneous calculation of the capital dividend account

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • July 17 2009

In a recent decision, the Court was asked to rule on the nullity of a resolution declaring a capital dividend of $950,000 and authorizing the company to make the appropriate elections so that such dividend would not be taxable

Audit project for Canadian trusts

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • June 8 2010

During a seminar given by the Canada Revenue Agency (CRA) that took place in Ontario on November 25th 2009, the CRA announced that certain tax services offices situated in Ontario would participate in an auditing project of Canadian trusts other than testamentary trusts

Professional liability in planning a transaction to sell a company

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • June 25 2010

The Court of Appeal recently rendered a decision in which vendors, before concluding the sale of their company, have required the service of chartered accountants in order to obtain fiscal information as well as assistance completing the projected transaction

Special Quebéc measure: deductibility of 2009 donations made to assist victims of the earthquake in Haiti

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • January 28 2010

Québec announced on January 22, 2010 that donations made by February 28, 2010 will be deductible in 2009