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Results: 1-10 of 29

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


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


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


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


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


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


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


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