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Results: 1-10 of 18

Clergy residence deduction when can youth pastors qualify?
  • Miller Thomson LLP
  • Canada
  • January 30 2012

In a technical interpretation released by the CRA on June 27, 2011, the CRA was asked to consider whether a pastor in charge of a children’s ministry qualified for the clergy residence deduction


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


Tax treatment of charitable donations from spousal trusts
  • Miller Thomson LLP
  • Canada
  • February 28 2012

In December 2011, CRA released a technical interpretation that offers clarification on the rules surrounding donations to registered charities from spousal trusts


Receipting for services
  • Miller Thomson LLP
  • Canada
  • September 28 2012

Charities are reminded that it is not permissible to issue receipts for donated services


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


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


Receipting for fundraising events held by individual supporters
  • Miller Thomson LLP
  • Canada
  • June 30 2012

The CRA released a technical interpretation on May 23, 2012 (2010-0391511E5) concerning whether a donation receipt can be issued by a charity to an individual who has agreed to host a fundraising dinner on behalf of a charity and to the individuals who purchased the right to attend the fundraising dinner


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


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


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