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Results: 1-10 of 145

Donations and sponsorships

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • June 4 2013

Worldwide businesses are acknowledging their corporate social responsibility in addition to profit making goals. As significant corporate resources

Court criticises CRA for delaying assessment of donation shelter donations

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

In a recent case, the Federal Court confirmed that the CRA is obliged to examine and assess a tax return with "all due dispatch" even if the taxpayer

Prescient Foundation v. M.N.R.

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

On May 1, 2013 the Federal Court of Appeal delivered its judgement in Prescient Foundation v. M.N.R.: 2013 FCA 120. The judgement was delivered by Mr

The Canada Revenue Agency's views on 149(1)(l) non-profit organizations

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

A recently released technical interpretation (document 2009-0337311E5) has given rise to concerns that the Canada Revenue Agency ("CRA") may be altering its administrative policies with respect to how organizations that are established with the intention of qualifying as a 149(1)(l) tax exempt non-profit organization can operate

Ontario HST: what every not-for-profit organization and charity needs to know

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • March 31 2010

On July 1, 2010, Ontario will join Newfoundland and Labrador, Nova Scotia and New Brunswick in implementing the harmonized sales tax ("HST"

Applications for exemption under the Canada-United States Income Tax Convention

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • August 31 2011

Charities and non-profit organizations in Canada and the U.S. Tax Convention (the “Treaty”) and whether it may be possible to obtain an exemption from taxes that would otherwise apply to such income

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

Issuing official tax receipts

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 16 2013

Canadian Registered Charities - Do you ever wonder what you can issue a tax receipt for, and in what amount? The CRA is aware of these questions and

CRA comments on donations of depreciable property

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • October 31 2012

A recent CRA technical interpretation provides a useful review of the rules surrounding donations of depreciable property

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

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