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Results: 1-10 of 39

2008 federal budget highlights

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • February 26 2008

On February 26, 2008, the Minister of Finance the Honourable James Flaherty presented the third budget of the current Conservative government

Budget 2008 - budget in brief

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • February 26 2008

The Canadian economy has been expanding for 16 consecutive years and our economic fundamentals are strong

Federal Court of Appeal finds that Band's financial statements in the possession of INAC are not confidential vis-à-vis disclosure to Band member

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • October 5 2009

The Federal Court of Appeal granted an appeal from the Minister of Indian Affairs and Northern Development ("INAC"), authorizing release of the Sawridge Band's consolidated financial statements in the possession of INAC to the requestor, a Band member, on the grounds that they are not confidential for the purposes of paragraph 20(1)(b) of the Access to Information Act "AIA" when the requestor is a Band member

Tax update on the financing of municipal corporations

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • September 8 2008

The Canada Revenue Agency (the "CRA") recently issued Tax Ruling 2007- 0224741R3 "Capital of a Municipal Corporation"

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

Budget 2010: leading the way on jobs and growth

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • March 4 2010

The Honourable Jim Flaherty, Minister of Finance, today tabled a budget plan that builds on Canada's economic recovery with action to create jobs and growth, sustains our nation's economic advantages and includes a disciplined plan to return to balanced budgets

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

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

Québec court rules that the notice must be given under s. 95 of the Code of Civil Procedure (CCP) when raising a constitutional question

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • July 14 2010

The Court of Québec held that, in order to raise a constitutional question of any kind, an Aboriginal taxpayer must file a notice to the Attorney General under s. 95 CCP