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Receipting for services

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • September 28 2012

Charities are reminded that it is not permissible to issue receipts for donated services

Sahel Crisis Matching Fund

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • August 30 2012

The Government of Canada has recently announced the establishment of the Sahel Crisis Matching Fund

The CRA releases new guidance on charitable organizations outside Canada that have received a gift from the Crown

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • August 30 2012

On August 10, 2012 the Canada Revenue Agency (the “CRA”) released a new Guidance on charitable organizations outside Canada that have received a gift from Her majesty in Right of Canada (CG-015

Receipting for fundraising events held by individual supporters

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • June 30 2012

The CRA released a technical interpretation on May 23, 2012 (2010-0391511E5) concerning whether a donation receipt can be issued by a charity to an individual who has agreed to host a fundraising dinner on behalf of a charity and to the individuals who purchased the right to attend the fundraising dinner

Federal Court of Appeal confirms public foundation must have multiple trusteesdirectors

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

The Federal Court of Appeal recently released its decision in Sheldon Inwentash and Lynn Factor Charitable Foundation v. The Queen

Tax treatment of charitable donations from spousal trusts

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • February 28 2012

In December 2011, CRA released a technical interpretation that offers clarification on the rules surrounding donations to registered charities from spousal trusts

Clergy residence deduction when can youth pastors qualify?

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • January 30 2012

In a technical interpretation released by the CRA on June 27, 2011, the CRA was asked to consider whether a pastor in charge of a children’s ministry qualified for the clergy residence deduction

Charities directorate checklist - continuance under the Canada Not-for-Profit Corporations Act

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

The CRA Charities Directorate has useful information on its website for charities that are incorporated pursuant to the Canada Corporations Act that will be required to continue under the Canada Not-for-Profit Corporations Act

CRA releases guidance on charitable trust requirements

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • October 12 2011

On August 15, 2011, the CRA released Guidance CG-009 concerning the requirements of a charitable trust

CRA releases multiple replacement guidances

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

CRA has recently issued several policy guidances which update and replace previous CRA policy statements on various topics. Charities should ensure that they are familiar with the contents of these guidances, as they constitute the most current statements of CRA’s position on each issue