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Results: 1-10 of 22

Accountants and tax preparers beware: zero tolerance has truly arrived

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • October 29 2010

The recent decision of the Ontario Court of Appeal in R. v. Leo-Mensah confirms that courts will take a strict approach when sentencing tax advisors found to have engaged in the preparation or provision of false donation receipts

Court strikes down another leveraged donation plan

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • October 9 2012

In the recent case of Kossow v. the Queen (2012 TCC 325), the Tax Court of Canada examined another so-called “leveraged donation plan”, and relied on a recent Federal Court of Appeal decision to deny the tax benefit claimed by the donor

Recent case reminds charities about the risks with false donation receipts

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • June 30 2012

The recent decision of the Tax Court of Canada in Grosset v. The Queen offers a reminder to charities and their donors to beware the risks involved with false receipts

The CRA continues to investigate and prosecute fraud

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • August 31 2009

A recent fraud case involving an individual who pled guilty to two counts of tax evasion and was sentenced to time served plus one day and fined $145,760 serves as a reminder to donors and charities alike that the Canada Revenue Agency ("CRA") is committed to investigating and prosecuting offenders

Compliance agreements - not worth the paper

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • June 25 2009

The late movie maker, Sam Goldwyn, was famously quoted as saying that "an oral contract is not worth the paper it's written on."

Federal Court of Appeal rejects constitutional challenge to CRA jurisdiction

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 15 2010

On February 18, 2010, the Federal Court of Appeal rejected an argument advanced by a charity that the federal Parliament lacks jurisdiction to provide for the registration and de-registration of charities through the Income Tax Act (the "Act"

Lockie v. The Queen

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • May 31 2010

In Lockie v The Queen, the Tax Court of Canada considered the appropriate determination of fair market value of certain items donated pursuant to a donation arrangement

Adomphwe v. The Queen

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • May 31 2010

This case dealt with the reassessment of a taxpayer who had been receiving false donation receipts from his accountant, valued at as much as ten times his actual cash donation

Court orders that tax shelter promoter return commissions to charities

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • May 31 2010

A recent decision of the Ontario Superior Court affirms that in matters concerning charities, the Courts will intervene to ensure that the public interest is protected

Federal court of appeal confirms pastoral agents not eligible for clergy residence deduction

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • October 29 2010

In the February 2009 edition of this newsletter we reported on the Tax Court of Canada decision in Proulx v. Her Majesty The Queen

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