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CRA comments on donations of depreciable property
- Miller Thomson LLP
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- Canada
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- October 31 2012
A recent CRA technical interpretation provides a useful review of the rules surrounding donations of depreciable property
Tax treatment of the provision of rent-free leases to charity
- Miller Thomson LLP
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- Canada
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- January 31 2013
Charities are occasionally offered the opportunity to use the property of another person free of charge. This may include the provision of rent-free
CRA releases updated fundraising guidance
- Miller Thomson LLP
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- Canada
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- April 30 2012
CRA has just released an updated version of its guidance on fundraising activities by registered charities
Court releases decision on certification of donation tax shelter class action
- Miller Thomson LLP
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- Canada
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- December 29 2011
In November 2011, the Ontario Superior Court of Justice released its decision on a motion for class action certification in Lipson v. Cassels Brock & Blackwell LLP
NPO update
- Miller Thomson LLP
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- Canada
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- April 29 2013
Over the past several months, CRA has released two technical interpretations commenting on aspects of the tax exemption for non-profit organizations
CRA comments on NPOs and Community Contribution Companies
- Miller Thomson LLP
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- Canada
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- February 28 2013
As reported in previous issues of this Newsletter, Canada is seeing the development of new corporate forms designed specifically to accommodate
CRA comments on NPO issues facing sports clubs and associations
- Miller Thomson LLP
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- Canada
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- June 30 2012
Two recent CRA technical interpretations offer guidance into the CRA’s views on issues affecting sports clubs and associations operating as non-profit organizations (“NPOs”
Federal Court of Appeal confirms transfers of non-qualifying securities
- Miller Thomson LLP
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- Canada
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- 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
Federal Court of Appeal rejects constitutional challenge to CRA jurisdiction
- Miller Thomson LLP
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- Canada
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- 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"
Budget 2010 significantly reduces disbursement quota obligation for charities
- Miller Thomson LLP
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- Canada
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- March 15 2010
Finance Minister Flaherty tabled the 2010 Federal Budget on March 4, 2010
Current Search
- Jurisdiction - Canada
- Workarea - Non-profit Organizations
- Workarea - Corporate Tax
- Author - Andrew Valentine
- Firm Name - Miller Thomson LLP