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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

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

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As we hope you know from reading previous issues, the Canada Corporations Act has been repealed and replaced by the Canada Not-for-Profit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