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Results: 1-10 of 11

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

Replacing donation receipts

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • September 28 2012

From time to time a charitable tax receipt needs to be replaced

Charities, politics and lobbying

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • November 30 2011

In Canada, registered charities can only carry on limited political activities

Gift of cultural property

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • October 12 2011

Donors can get special tax benefits when they make a gift of cultural property

Public information on charities

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • July 25 2011

Transparency is the buzz word of the year

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

Is the provision of fertility charitable?

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • December 31 2010

At the end of September of this year, the City of Toronto had the pleasure of hosting the American Bar Association Tax Conference

First excess business holdings penalty

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

The CRA has publicly announced the first penalty for excess corporate holdings

New CRA guidance on upholding human rights and charitable registration

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

The Canada Revenue Agency ("CRA") recently finalized its proposed guidance on the protection of human rights and charitable registration

CRA update

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

CRA released a technical interpretation on the consequences to an organization that no longer qualifies as a non-profit