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Results: 1-10 of 27

Federal Court of Appeal confirms public foundation must have multiple trusteesdirectors
  • Miller Thomson LLP
  • Canada
  • May 31 2012

The Federal Court of Appeal recently released its decision in Sheldon Inwentash and Lynn Factor Charitable Foundation v. The Queen


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 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


Recent CRA policy shift concerning non-profit organization exempt status
  • Miller Thomson LLP
  • Canada
  • June 29 2011

Two recent CRA technical interpretations have signalled a change in the way that the CRA is interpreting the provisions of paragraph 149(1)(l


Clergy residence deduction update
  • Miller Thomson LLP
  • Canada
  • June 27 2011

CRA has recently released two technical interpretations concerning eligibility for the clergy residence deduction under the Income Tax Act


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


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


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


The CRA releases new guidance on charitable organizations outside Canada that have received a gift from the Crown
  • Miller Thomson LLP
  • Canada
  • August 30 2012

On August 10, 2012 the Canada Revenue Agency (the “CRA”) released a new Guidance on charitable organizations outside Canada that have received a gift from Her majesty in Right of Canada (CG-015


Sahel Crisis Matching Fund
  • Miller Thomson LLP
  • Canada
  • August 30 2012

The Government of Canada has recently announced the establishment of the Sahel Crisis Matching Fund