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Budget introduces new rules regarding political activities by registered charities

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 31 2012

The Budget proposes new rules impacting the ability of charities to engage in political activities and requiring new disclosure rules on political activities

RESPs asset sharing among siblings

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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
  • -
  • Canada
  • -
  • 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

Charities, politics and lobbying

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • November 30 2011

In Canada, registered charities can only carry on limited political activities

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

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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
  • -
  • 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

Supporting foreign universities

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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

Aboriginal tax policy

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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

Tuition Tax Credit examination fees

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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

Clergy residence deduction denied

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • 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