We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 269

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

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

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

CRA sends CNCA notices

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

As we hope you know from reading previous issues, the Canada Corporations Act has been repealed and replaced by the Canada Not-for-Profit

Canada weighs in on social impact investing: highlights from the report of the National Advisory Committee

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

A major outcome of the 2013 G8 summit was the launch of the Social Impact Investment Taskforce (the "Taskforce"). Comprised of over 200 people from

Department of Finance releases draft legislation to implement changes to charitable bequests

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

On August 29th, the Department of Finance released draft legislation to implement changes proposed in the 2014 Budget with respect to charitable

CRA releases Guidance on ineligible individual rules

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • August 29 2014

On August 27, the Canada Revenue Agency (CRA) released CG-024, a Guidance outlining CRA's interpretation and intended enforcement approach to the

Proposed revisions to the British Columbia Society Act

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • August 29 2014

In early August of 2014, the British Columbia Ministry of Finance released a White Paper containing policy recommendations for a new Society Act to

Supreme Court of New Zealand finds that political purposes can be charitable

  • Miller Thomson LLP
  • -
  • Canada, New Zealand
  • -
  • August 29 2014

On August 6, 2014, the Supreme Court of New Zealand allowed an appeal by Greenpeace of New Zealand Inc. ("Greenpeace"), finding generally that an