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Results: 1-10 of 34

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

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

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

What counts as a donor benefit? A recent case on scholarships

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • April 29 2010

In January 2010, the Tax Court of Canada released its decision in Coleman v. M.N.R

CRA announces completion of joint action plan for Small and Rural Charities Initiative

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

The Canada Revenue Agency (“CRA”) announced on September 20, 2012, that it has completed its Joint Action Plan as part of CRA’s Small and Rural Charities Initiative

New CRA resources

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • April 30 2014

The CRA Charities Directorate has released new resources in 2014 that will be of interest to charities and their donors. New Videos on Political

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"

Budget 2010 significantly reduces disbursement quota obligation for charities

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 15 2010

Finance Minister Flaherty tabled the 2010 Federal Budget on March 4, 2010

CRA releases new guidance on the promotion of health and charitable registration

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • September 30 2013

On August 27, 2013 the Canada Revenue Agency ("CRA") released CG-021, a new Guidance that sets out CRA's interpretation of the law pertaining to the

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