We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 57

British Columbia Court considers conditional donations

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 31 2014

On October 17, 2013, the British Columbia Supreme Court in Norman Estate v. Watch Tower Bible and Tract Society of Canada, 2013 BCSC 2099, held

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

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

Federal Court of Appeal confirms transfers of non-qualifying securities

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

On November 19, 2009, the Federal Court of Appeal upheld the decision of the Tax Court of Canada in Frank Remai (Estate of) v. The Queen

Control of governance: who are the proper members and directors of a charitable not-for-profit corporation?

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

In the case of Deol v Grewal, the Ontario Superior Court of Justice reviewed the general principles regarding the appointment of members and the election of directors of non-share capital corporations

Client awarded judgment against accountant who advised in favour of donation tax shelter scheme

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

The Ontario Superior Court of Justice recently awarded approximately $45,000 to two individuals who sued their accountant for advising them to participate in a donation tax shelter arrangement and for taking secret commissions in respect of the scheme

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 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