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Results: 1-10 of 33

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

Updating information with government regulators is important

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

In November of 2013, the Canada Revenue Agency (CRA) Charities Directorate provided new resources on the process for updating and changing

CRA comments on NPO issues facing sports clubs and associations

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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”

NPO update

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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

Recent case reminds charities about the risks with false donation receipts

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

The recent decision of the Tax Court of Canada in Grosset v. The Queen offers a reminder to charities and their donors to beware the risks involved with false receipts

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

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

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 releases updated fundraising guidance

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

CRA has just released an updated version of its guidance on fundraising activities by registered charities