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Results: 1-10 of 28

Finance Proposes Changes to the Taxation of Trusts and Estates and the Use of Charitable Donation Tax Credits by Estates
  • Miller Thomson LLP
  • Canada
  • January 21 2016

On January 15, 2016, the Department of Finance released legislative proposals to amend certain new rules in the Income Tax Act (ITA) that govern the


International organizations should consider CIDA funding
  • Miller Thomson LLP
  • Canada
  • September 30 2010

It may surprise international organizations to learn that the Canadian International Development Agency ("CIDA") does not limit its funding to Canadian organizations


Alter ego trust as charitable remainder trust
  • Miller Thomson LLP
  • Canada
  • January 31 2011

A question regarding the use of an alter ego trust (or a joint partner trust) as a charitable remainder trust was raised at the CRA roundtable at the 2010 CALU Conference (CRA document number 2010-0359461C6


CRA comments on new disbursement quota rules
  • Miller Thomson LLP
  • Canada
  • November 30 2010

In a recent technical interpretation (document number 2010-0370841E5) the CRA was asked to provide comments on a proposed gift between two related charities


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


CRA releases new guidance on charitable purposes and activities that benefit youth
  • Miller Thomson LLP
  • Canada
  • June 30 2013

CRA has released a new Guidance, CG-020, that sets out the Charities Directorate's position on when an organization that is established to benefit


Bill to extend charitable donation deadline receives unanimous approval on second reading
  • Miller Thomson LLP
  • Canada
  • May 31 2013

The Private Member's Bill proposing to extend the annual deadline for charitable donations has passed second reading in the House of Commons. Private


CRA releases guidance on charitable trust requirements
  • Miller Thomson LLP
  • Canada
  • October 12 2011

On August 15, 2011, the CRA released Guidance CG-009 concerning the requirements of a charitable trust


CRA releases multiple replacement guidances
  • Miller Thomson LLP
  • Canada
  • September 30 2011

CRA has recently issued several policy guidances which update and replace previous CRA policy statements on various topics. Charities should ensure that they are familiar with the contents of these guidances, as they constitute the most current statements of CRA’s position on each issue


Charities directorate checklist - continuance under the Canada Not-for-Profit Corporations Act
  • Miller Thomson LLP
  • Canada
  • November 30 2011

The CRA Charities Directorate has useful information on its website for charities that are incorporated pursuant to the Canada Corporations Act that will be required to continue under the Canada Not-for-Profit Corporations Act