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Results: 1-10 of 29

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


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


New Tools for Greater Public Access to Information about Charities
  • Miller Thomson LLP
  • Canada
  • July 28 2016

In June 2016, the Canada Revenue Agency (“CRA”) introduced two new web forms that give the public much greater access to information about Canadian


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 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


Treatment of enduring property for the purposes of the disbursement quota
  • Miller Thomson LLP
  • Canada
  • May 29 2009

On April 22, 2009, the Canada Revenue Agency released a set of questions and answers concerning the treatment of enduring property for purposes of the disbursement quota


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


Ontario government releases report on the partnership project
  • Miller Thomson LLP
  • Canada
  • April 30 2011

In the June 2010 issue of this Newsletter, we reported on an initiative of the Ontario government that sought to begin a constructive conversation with the not-for-profit sector in Ontario


Charity employee compensation Bill C-470 update salary cap dropped, disclosure remains
  • Miller Thomson LLP
  • Canada
  • December 31 2010

In the April 2010 edition of this newsletter we reported on a private members bill, Bill C-470, introduced by Albina Guarnieri, Member of Parliament for Mississauga East, that would have given the Canada Revenue Agency the discretion to revoke the charitable status of a charity where the charity had paid a single executive or employee annual compensation over $250,000 and that would have required disclosure of the salary and benefits of the top 5 employees working with the charity


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