We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 63

CRA releases guidance on drafting charitable purposes
  • Miller Thomson LLP
  • Canada
  • July 31 2013

On July 25, 2013, CRA released a new Guidance, CG-019, entitled "How to Draft Purposes for Charitable Registration". This Guidance updates


NPO update
  • Miller Thomson LLP
  • Canada
  • April 29 2013

Over the past several months, CRA has released two technical interpretations commenting on aspects of the tax exemption for non-profit organizations


Ontario government passes Broader Public Sector Executive Compensation Act, 2014
  • Miller Thomson LLP
  • Canada
  • December 30 2014

In the November issue of this Newsletter, we reported on Bill 8, the Ontario Broader Public Sector Executive Compensation Act, 2014. This legislation


CRA comments on tax treatment of fundraising event organized by an individual
  • Miller Thomson LLP
  • Canada
  • October 31 2014

A technical interpretation published recently by the CRA addresses the tax treatment of fundraising events organized by individuals. While many of


CRA announces completion of joint action plan for Small and Rural Charities Initiative
  • Miller Thomson LLP
  • Canada
  • September 28 2012

The Canada Revenue Agency (“CRA”) announced on September 20, 2012, that it has completed its Joint Action Plan as part of CRA’s Small and Rural Charities Initiative


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


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


Department of Finance comments on penny fundraising
  • Miller Thomson LLP
  • Canada
  • December 29 2012

As announced in the 2012 Federal Budget, the Government of Canada will be phasing out the penny. The Department of Finance has recently released a short


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


Ontario Public Guardian & Trustee releases fundraising bulletin
  • Miller Thomson LLP
  • Canada
  • October 28 2009

The Ontario Public Guardian & Trustee ("PGT") has recently released Charities Bulletin 8, entitled Charitable Fundraising: Tips for Directors and Trustees