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Results: 1-10 of 38

Tax treatment of the provision of rent-free leases to charity

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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 information re application procedures

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

In July 2012, CRA released an updated summary of its procedures when dealing with an application for charitable registration

CRA releases guidance on registration and information on failure to file T3010

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • November 29 2012

CRA has released two new items of interest on its website

CRA confirms strict interpretation of NPO tax exemption

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

On June 25, 2010, CRA released a follow-up technical interpretation to an interpretation released in December of 2009 addressing whether a condominium corporation could qualify as a non-profit organization when using surplus income to reduce members' fees or to fund future capital projects

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

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

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"

Federal Court of Appeal upholds decision denying charitable credits

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

In the April 2010 issue of this Newsletter, we reported on the decision of the Tax Court of Canada in Coleman v. M.N.R., in which the Tax Court denied charitable donation credits claimed by various donors to a structured scholarship fundraising program

CRA releases updated guidance on community economic development: expands acceptable program related investments

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • August 30 2012

On July 26, CRA released CG-014, an updated Guidance on community economic development activities and charitable registration

Court releases decision on certification of donation tax shelter class action

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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