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Results: 1-10 of 68

Tax Court Addresses Distinction between Employees and Independent Contractors
  • Miller Thomson LLP
  • Canada
  • October 24 2016

A recent decision of the Tax Court of Canada serves as a reminder that charities and non-profit organizations must ensure that they properly


CRA comments on NPOs and Community Contribution Companies
  • Miller Thomson LLP
  • Canada
  • February 28 2013

As reported in previous issues of this Newsletter, Canada is seeing the development of new corporate forms designed specifically to accommodate


New CRA resources
  • Miller Thomson LLP
  • Canada
  • April 30 2014

The CRA Charities Directorate has released new resources in 2014 that will be of interest to charities and their donors. New Videos on Political


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


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 Guidance on ineligible individual rules
  • Miller Thomson LLP
  • Canada
  • August 29 2014

On August 27, the Canada Revenue Agency (CRA) released CG-024, a Guidance outlining CRA's interpretation and intended enforcement approach to the


Department of Finance releases draft legislation to implement changes to charitable bequests
  • Miller Thomson LLP
  • Canada
  • September 30 2014

On August 29th, the Department of Finance released draft legislation to implement changes proposed in the 2014 Budget with respect to charitable


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


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 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