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Results: 1-10 of 42

Accountants and tax preparers beware: zero tolerance has truly arrived

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

The recent decision of the Ontario Court of Appeal in R. v. Leo-Mensah confirms that courts will take a strict approach when sentencing tax advisors found to have engaged in the preparation or provision of false donation receipts

When should charities indemnify directors?

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • January 31 2011

A recent decision of the Ontario Court of Appeal clarifies when a charity must indemnify its directors

Court strikes down another leveraged donation plan

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • October 9 2012

In the recent case of Kossow v. the Queen (2012 TCC 325), the Tax Court of Canada examined another so-called “leveraged donation plan”, and relied on a recent Federal Court of Appeal decision to deny the tax benefit claimed by the donor

CRA comments on new disbursement quota rules

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • November 30 2010

In a recent technical interpretation (document number 2010-0370841E5) the CRA was asked to provide comments on a proposed gift between two related charities

Ontario Court of Appeal recognizes tort of invasion of privacy

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

A recent case from the Ontario Court of Appeal represents the first appellate level decision in Ontario to recognize the tort of invasion of privacy

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

Court upholds Diocese’s control of property

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

The Ontario Superior Court of Justice recently decided a case involving two groups that each claimed to be the proper trustees of the property of a congregation of the Serbian Orthodox Diocese of Canada (the “Diocese”

Ontario court confirms costs consequences of litigation positions

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

In our December 2011 issue we wrote on the decision of the Ontario Superior Court in VON Canada v. Greater Hamilton Wellness Foundation

The CRA continues to investigate and prosecute fraud

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • August 31 2009

A recent fraud case involving an individual who pled guilty to two counts of tax evasion and was sentenced to time served plus one day and fined $145,760 serves as a reminder to donors and charities alike that the Canada Revenue Agency ("CRA") is committed to investigating and prosecuting offenders

Compliance agreements - not worth the paper

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • June 25 2009

The late movie maker, Sam Goldwyn, was famously quoted as saying that "an oral contract is not worth the paper it's written on."