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Results: 1-10 of 65

CRA comments on the donation of shares to a public foundation
  • Miller Thomson LLP
  • Canada
  • September 30 2013

In a recent advanced income tax ruling request, CRA discussed whether the transfer of 100 of the voting common shares of a taxable Canadian


CRA releases new guidance on the promotion of health and charitable registration
  • Miller Thomson LLP
  • Canada
  • September 30 2013

On August 27, 2013 the Canada Revenue Agency ("CRA") released CG-021, a new Guidance that sets out CRA's interpretation of the law pertaining to the


CRA comments on donations of depreciable property
  • Miller Thomson LLP
  • Canada
  • October 31 2012

A recent CRA technical interpretation provides a useful review of the rules surrounding donations of depreciable property


Human Resources and Skills Development Canada releases report on National Call for Concepts for Social Finance
  • Miller Thomson LLP
  • Canada
  • May 31 2013

Earlier this month, Human Resources and Skills Development Canada released a Report on its National Call for Concepts for Social Finance. The Call


CRA releases guidance on registration and information on failure to file T3010
  • Miller Thomson LLP
  • Canada
  • November 29 2012

CRA has released two new items of interest on its website


What counts as a donor benefit? A recent case on scholarships
  • Miller Thomson LLP
  • Canada
  • April 29 2010

In January 2010, the Tax Court of Canada released its decision in Coleman v. M.N.R


Avoiding mistakes when filing the T3010B Information Return
  • Miller Thomson LLP
  • Canada
  • November 27 2009

As the end of another year approaches, it is timely for charities to be reminded of common mistakes that occur when filing their annual T3010B Registered Charity Information Returns


Federal Court of Appeal rejects constitutional challenge to CRA jurisdiction
  • Miller Thomson LLP
  • Canada
  • March 15 2010

On February 18, 2010, the Federal Court of Appeal rejected an argument advanced by a charity that the federal Parliament lacks jurisdiction to provide for the registration and de-registration of charities through the Income Tax Act (the "Act"


Budget 2010 significantly reduces disbursement quota obligation for charities
  • Miller Thomson LLP
  • Canada
  • March 15 2010

Finance Minister Flaherty tabled the 2010 Federal Budget on March 4, 2010


Budget 2010: some changes will have to wait
  • Miller Thomson LLP
  • Canada
  • March 15 2010

The elimination of the disbursement quota in Budget 2010 is a welcome change for the charitable sector, and we applaud the Federal Government for taking this step