We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 11

First-time donor’s “super credit”

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • March 22 2013

With the tabling of the 2013 Federal Budget yesterday, the federal government announced the introduction of a temporary "First-time Donor's Super

NPOs with 'for-profit' subsidiaries - when is this acceptable?

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • March 6 2013

The Canada Revenue Agency (the "CRA") recently issued a ruling discussing the ability of a paragraph 149(1)(l) not-for-profit organization to

B.C.’s action plan to restore the combined GSTPSTsystem

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • September 29 2011

On August 26, 2011, the B.C. government announced that it will reinstate the combined 12 GSTPST tax system in the province following a referendum earlier in the month in which a majority of B.C. residents voted to scrap the HST system that has been in operation since July 1, 2010

The June 2011 federal Budget updates for the not-for-profit and charity sector

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • June 29 2011

The reality of a majority Conservative government means the measures introduced in Finance Minister Jim Flaherty’s June 2011 Budget are likely to become law

CRA audit project shines spotlight on NPOs

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • April 29 2011

After signaling a policy shift with the release of two technical interpretations that broaden the circumstances in which not-for-profit organizations (NPOs ) are considered to violate the “purpose” requirement, the Canada Revenue Agency (CRA) has commenced an audit project targeting NPOs whose operations may bring them offside

Department of Finance responds to HST concerns of financial services industry

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • January 31 2011

On January 28, 2011, the Department of Finance released its initial response to industry calls for clarification and modification of proposed draft legislation and regulations in respect of the harmonized sales tax ("HST") by financial institutions

Proposed changes to the Harmonized Sales Tax rules for financial institutions released

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 25 2010

The Department of Finance released today proposed changes to the Harmonized Sales Tax (HST) rules intended to provide for a level playing field for financial institutions in terms of where they locate their business premises and where they purchase their business inputs

Draft regulations released for HST place of supply rules

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 10 2010

On April 30, 2010, the Department of Finance released draft regulations regarding the place of supply rules for the Harmonized Sales Tax

Ontario HST: what every not-for-profit organization and charity needs to know

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • March 31 2010

On July 1, 2010, Ontario will join Newfoundland and Labrador, Nova Scotia and New Brunswick in implementing the harmonized sales tax ("HST"

Federal government clarifies GSTHST treatment of investment management services

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • December 15 2009

On December 14, 2009, the federal government released a backgrounder announcing its intention to propose amendments to the Excise Tax Act (the "ETA") that would explicitly exclude investment management services from the definition of "financial service" for GSTHST purposes