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Results: 1-10 of 27

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


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


Receipting for services
  • Miller Thomson LLP
  • Canada
  • November 27 2009

The CRA recently issued a reminder that charities cannot receipt for donated services


The CRA continues to investigate and prosecute fraud
  • Miller Thomson LLP
  • Canada
  • August 31 2009

A recent fraud case involving an individual who pled guilty to two counts of tax evasion and was sentenced to time served plus one day and fined $145,760 serves as a reminder to donors and charities alike that the Canada Revenue Agency ("CRA") is committed to investigating and prosecuting offenders


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


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


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