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CRA releases new resources on political activities

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • April 29 2013

In late March, CRA released a number of new resources to assist charities in understanding CRA's interpretation of the rules related to political

NPO update

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • April 29 2013

Over the past several months, CRA has released two technical interpretations commenting on aspects of the tax exemption for non-profit organizations

British Columbia Community Contribution Company update

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • April 29 2013

The regulations allowing for the creation of a new category of share capital corporation in British Columbia, known as a "Community Contribution

Ontario Not-for-Profit Corporations Act delayed until 2014

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • April 8 2013

The Ontario government recently announced that the in force date for the Not-for-Profit Corporations Act, 2010 (the "ONCA") will be no sooner than

Information regarding unnamed persons

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 21 2013

The Tax Act now provides that when the CRA wants information held by one person (e.g. a charity) for the purpose of verifying the tax compliance of

Additional measures

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 21 2013

The Budget sets out areas of support that the Federal Government intends to extend to specific sectors. Charities and non-profit organizations

Support for social finance

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 21 2013

As mentioned in the context of the above Report to the Standing Committee, the Budget also comments on the ongoing initiative to facilitate the

Comments on report of the Standing Committee on Finance

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 21 2013

The Budget documents comment more broadly on the Report of the Standing Committee on Finance. The Committee had been tasked with reviewing charitable

Federal Government Introduces first-time donor super credit

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 21 2013

The Federal Government has introduced a new temporary tax incentive to encourage young Canadians to make charitable donations. First-time donors who

Budget expands CRA’s collection and enforcement powers related to charitable donation tax shelters

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 21 2013

The Budget introduces two measures that will significantly increase the power of the CRA to reassess and collect taxes from donors who have