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The CRA continues to investigate and prosecute fraud

Miller Thomson LLP
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Canada
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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

What is meant by “aged”?

Miller Thomson LLP
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Canada
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August 31 2009

In the world of charity and non-profits, the meaning of words like "aged" and "seniors" can be very important

Compliance agreements - not worth the paper

Miller Thomson LLP
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Canada
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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."

Participating in a donation tax shelter can be very costly

Miller Thomson LLP
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Canada
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June 25 2009

As suggested in a series of past articles, charities that are offered the opportunity to participate in charitable donation tax shelters should be very wary

Ontario sales tax harmonization

Miller Thomson LLP
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Canada
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June 25 2009

On March 26, 2009, the Ontario Government announced in its 2009 budget the harmonization of Ontario’s 8 Retail Sales Tax ("PST") with the federal Goods and Services Tax ("GST"), which has a current rate of 5, into a single value added Harmonized Sale Tax ("OVAT") at 13

Charities Directorate audits of registered charities

Borden Ladner Gervais LLP
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Canada
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June 30 2009

Canada Revenue Agency’s Charities Directorate has as one of its duties, to take steps to ensure registered charities comply with their obligations under the Income Tax Act

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

Borden Ladner Gervais LLP
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Canada
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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

Books and records

Miller Thomson LLP
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Canada
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October 28 2009

The vast majority of charities do not face issues relating to their books and records

Registered charities in Québec

Miller Thomson LLP
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Canada
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March 15 2010

All charities issuing donations receipts in Québec must be registered as a charity in Québec by Revenu Québec

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"

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Search results

The CRA continues to investigate and prosecute fraud

What is meant by “aged”?

Compliance agreements - not worth the paper

Participating in a donation tax shelter can be very costly

Ontario sales tax harmonization

Charities Directorate audits of registered charities

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

Books and records

Registered charities in Québec

Federal Court of Appeal rejects constitutional challenge to CRA jurisdiction

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