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Supporting foreign universities

Miller Thomson LLP
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Canada
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February 25 2010

Foreign universities and schools that want to provide official tax receipts to support the efforts of their Canadian donors have a few options

What counts as a donor benefit? A recent case on scholarships

Miller Thomson LLP
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Canada
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April 29 2010

In January 2010, the Tax Court of Canada released its decision in Coleman v. M.N.R

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

Miller Thomson LLP
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Canada
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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

Clergy residence deduction denied

Miller Thomson LLP
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Canada
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August 31 2010

The CRA was recently asked to comment on whether an Executive Director of a charity was entitled to claim the clergy residence deduction made available in the Income Tax Act

Aboriginal tax policy

Miller Thomson LLP
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Canada
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March 22 2011

The Federal Government expressed its continued support of initiatives that encourage the exercise of direct taxation powers by Aboriginal governments including, in particular, the entering of arrangements respecting sales tax (32 arrangements to date) and personal income taxation (12 arrangements to date

RESPs asset sharing among siblings

Miller Thomson LLP
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Canada
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March 22 2011

Registered Education Savings Plans ("RESPs") are tax-assisted vehicles designed to help families save for their children's post-secondary education

Education tax measures study abroad

Miller Thomson LLP
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Canada
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March 22 2011

Presently, Canadian students in full-time attendance at a university outside of Canada in a course lasting at least 13 consecutive weeks and leading to a degree are eligible for the Tuition Tax Credit, the Education Tax Credit and the Textbook Tax Credit

Extension of the charitable gift tax regime to municipalities: receipting

Miller Thomson LLP
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Canada
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September 15 2011

Historically, registered charities have been subject to a stricter regulatory regime than municipalities in respect of donations

Tuition Tax Credit examination fees

Miller Thomson LLP
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Canada
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March 22 2011

The Budget proposes to amend the Tuition Tax Credit to recognize fees (in excess of $100) paid to an educational institution, professional association, provincial ministry or other similar institution for taking an examination required to obtain a professional status recognized by federal or provincial statute, or to be licensed or certified in order to practice a profession or trade in Canada

Administrative changes

Miller Thomson LLP
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Canada
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March 22 2011

The Canada Child Tax Benefit (CCTB) is a non-taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age