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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

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 confirms transfers of non-qualifying securities

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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

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

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

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

Budget 2010: some changes will have to wait

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

The elimination of the disbursement quota in Budget 2010 is a welcome change for the charitable sector, and we applaud the Federal Government for taking this step

Lockie v. The Queen

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

In Lockie v The Queen, the Tax Court of Canada considered the appropriate determination of fair market value of certain items donated pursuant to a donation arrangement

Adomphwe v. The Queen

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

This case dealt with the reassessment of a taxpayer who had been receiving false donation receipts from his accountant, valued at as much as ten times his actual cash donation