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CRA releases new T3010 Registered Charity Information Return

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • January 31 2015

The Canada Revenue Agency ("CRA") recently released an updated Form T3010 E(15) - Registered Charity Information Return. This form must be used by

Considerations on winding up a charity

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • January 31 2015

We are asked from time to time to assist with the dissolution of an existing registered charity. However, often we suggest to our clients that it

Possible tax on gifts of ecologically sensitive land

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • January 31 2015

When a charity receives a gift of land, the charity is not necessarily free to sell the land or use it in any manner it desires. For example, if the

CRA and the political activities audits an update

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • January 31 2015

Imagine Canada recently released, in an Early Alert, the answer to a question posed to the Minister of National Revenue in October 2014 on the status

Is it time to amend the by-laws of Ontario not-for-profit corporations?

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • January 31 2015

Many Ontario non-share corporations have been waiting on the Not-for-Profit Corporations Act ("ONCA") to come into force before updating their

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

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 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