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Results: 1-10 of 25

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 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

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

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

Certification granted in charitable donation tax "scheme" class action

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • January 24 2012

If it walks like a duck, quacks like a duck, looks like a duck, it’s probably a duck

Swim lessons and religion: the Federal Court of Appeal rejects amendment to pleadings to raise charter issue in Fluevog v. The Queen

  • Dentons
  • -
  • Canada
  • -
  • December 14 2011

On December 5, 2011, the Federal Court of Appeal released its decision in John Fluevog v. The Queen (2011 FCA 338

Charitable gift donation credit to a non-qualified donee is not a Charter Right

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • December 10 2013

Have you ever wondered whether claiming a tax deduction for a charitable gift to a non-qualified donee is a Charter Right? The Tax Court of Canada

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