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Results: 1-9 of 9

Federal Court of Appeal confirms transfers of non-qualifying securities

Miller Thomson LLP
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Canada
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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

Federal Court of Appeal rejects constitutional challenge to CRA jurisdiction

Miller Thomson LLP
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Canada
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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
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Canada
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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
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Canada
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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

Client awarded judgment against accountant who advised in favour of donation tax shelter scheme

Miller Thomson LLP
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Canada
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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 upholds decision denying charitable credits

Miller Thomson LLP
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Canada
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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

Recent decision highlights importance of proper receipting

Miller Thomson LLP
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Canada
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July 25 2011

The recent decision of the Tax Court of Canada in Oloya v. R. highlights the pitfalls that can occur when insufficient attention is paid to the form and content of donation receipts issued to donors

Court releases decision on certification of donation tax shelter class action

Miller Thomson LLP
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Canada
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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
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Canada
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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