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Results: 1-10 of 64

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


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


Finance Committee releases public recommendations for 2014 Budget
  • Miller Thomson LLP
  • Canada
  • October 31 2013

The Standing Committee on Finance has published copies of the recommendations it received from the public as part of its annual Pre-Budget


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


ONCA delayed until 2016
  • Miller Thomson LLP
  • Canada
  • July 31 2014

The Ontario government has confirmed that the Not-for-Profit Corporations Act (ONCA) is not expected to be in force until 2016. The ONCA was passed


Speech by Director General of the Charities Directorate is published online
  • Miller Thomson LLP
  • Canada
  • July 31 2014

At the 2014 National Charity Law Symposium held on May 23, 2014, Cathy Hawara, the Director General of the CRA Charities Directorate, gave a speech


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


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