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Results: 1-10 of 18

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


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


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


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

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


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


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


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


Clergy residence deduction denied
  • Miller Thomson LLP
  • Canada
  • August 31 2010

The CRA was recently asked to comment on whether an Executive Director of a charity was entitled to claim the clergy residence deduction made available in the Income Tax Act


Impact of Budget 2011
  • Miller Thomson LLP
  • Canada
  • March 29 2011

The 2011 Federal Budget (the "Budget") contains a number of anti-avoidance measures described below


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