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Results: 1-10 of 29

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."

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

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

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"

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

Court orders that tax shelter promoter return commissions to charities

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

A recent decision of the Ontario Superior Court affirms that in matters concerning charities, the Courts will intervene to ensure that the public interest is protected

Is the provision of fertility charitable?

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • December 31 2010

At the end of September of this year, the City of Toronto had the pleasure of hosting the American Bar Association Tax Conference

Federal court of appeal confirms pastoral agents not eligible for clergy residence deduction

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

In the February 2009 edition of this newsletter we reported on the Tax Court of Canada decision in Proulx v. Her Majesty The Queen