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Results: 1-10 of 42

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

Compliance agreements - not worth the paper

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • June 25 2009

The late movie maker, Sam Goldwyn, was famously quoted as saying that "an oral contract is not worth the paper it's written on."

Not all volunteers welcome: but organizations must be aware of human rights restrictions

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • July 14 2009

Not all offers of free voluntary work need be accepted according to the Ontario Superior Court of Justice’s recent ruling in Foschia v. Conseil des Écoles Catholiques de Langue Française du Centre-Est

Federal Court of Appeal rejects constitutional challenge to CRA jurisdiction

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

On February 18, 2010, the Federal Court of Appeal rejected an argument advanced by a charity that the federal Parliament lacks jurisdiction to provide for the registration and de-registration of charities through the Income Tax Act (the "Act"

Israelite Church of Christ Canada v. The Queen

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

This is a short decision addressing the correct procedure by which charities must respond to a notice of intention to revoke charitable registration

Lockie v. The Queen

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

In Lockie v The Queen, the Tax Court of Canada considered the appropriate determination of fair market value of certain items donated pursuant to a donation arrangement

Adomphwe v. The Queen

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

This case dealt with the reassessment of a taxpayer who had been receiving false donation receipts from his accountant, valued at as much as ten times his actual cash donation

Court orders that tax shelter promoter return commissions to charities

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

A recent decision of the Ontario Superior Court affirms that in matters concerning charities, the Courts will intervene to ensure that the public interest is protected

Church property ownership debate sparked by dispute over doctrine of the Anglican Church

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

In Bentley v. Diocese of New Westminster B.C., former Labour Relations Board Chairman Stephen Kelleher, now Justice of the B.C. Supreme Court, combined two actions for trial which concerned disputes over church property within several parishes of the Anglican Church of Canada (ACC

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