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 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 comments on tax treatment of fundraising event organized by an individual

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

A technical interpretation published recently by the CRA addresses the tax treatment of fundraising events organized by individuals. While many of

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

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

NPO update

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • June 27 2011

Over the past few months, CRA has released several documents commenting on the rules under the Income Tax Act that apply to 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

NPO issues whose income is it?

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • February 28 2012

As reported previously in this Newsletter, non-profit organizations have been subject to an ongoing CRA audit project over the past two and a half years

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”

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"

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