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Results: 1-10 of 275

Revenu Québec releases new Information Return form

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • December 30 2014

Revenu Québec (“RQ”) recently released an updated Information Return form to be completed by registered charities, museums, cultural or

Ontario government passes Broader Public Sector Executive Compensation Act, 2014

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • December 30 2014

In the November issue of this Newsletter, we reported on Bill 8, the Ontario Broader Public Sector Executive Compensation Act, 2014. This legislation

Why the absence of global charity headquarters in Canada?

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • December 30 2014

Canadians like to think of themselves as both internationally-minded people and as coming from a tradition of humanitarian action. However, few stop

Ontario court comments on executive compensation

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • November 28 2014

Earlier this year, the Ontario Court of Appeal decided Unique Broadband Systems, Inc. (Re), in which it overturned the trial judge's decision to

New CRA view on whether condominium corporations are exempt from tax

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • November 28 2014

On August 18, 2014, CRA issued a new document that deals with the tax implications of a leasing arrangement between a condo corporation (the

Court confirms that religious charities must actively promote a religion

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • November 28 2014

Earlier this month, the Federal Court of Appeal was asked to consider whether the Minister of National Revenue (the "Minister") had erred in

CRA comments on tax treatment of fundraising event organized by an individual

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • October 31 2014

A technical interpretation published recently by the CRA addresses the tax treatment of fundraising events organized by individuals. While many of

Court rules in case involving director’s liability for income tax and other amounts

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • October 31 2014

The Income Tax Act (Canada) (the "Act") provides that directors of a corporation, including a not-for-profit corporation, are liable for income tax

CNCA deadline has passed what to do next?

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • October 31 2014

The deadline for federal not-for-profit corporations to continue under the Canada Not-for-profit Corporations Act (the "CNCA") was October 17, 2014

New OECD recommendations may affect not-for-profit organizations

  • Miller Thomson LLP
  • -
  • Global
  • -
  • September 30 2014

Over the past few years, the issue of "tax avoidance" has dominated agendas at both Canadian and international tax conferences. The issue has also