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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


Third party penalties in Income Tax Act do not attract Charter protection: Supreme Court of Canada affirms Federal Court of Appeal decision in Guindon v. Canada
  • Miller Thomson LLP
  • Canada
  • August 14 2015

On July 31, 2015, the Supreme Court of Canada released its decision in Guindon v. Canada. At issue was whether the third party penalties in section


Liberal Government Increases Top Tax Rates and Adjusts the Charitable Tax Credit at the Same Time!
  • Miller Thomson LLP
  • Canada
  • February 3 2016

On December 7, 2015, the Minister of Finance, Bill Morneau, confirmed the intention of the Liberal Government to move ahead with their proposal to


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 updated fundraising guidance
  • Miller Thomson LLP
  • Canada
  • April 30 2012

CRA has just released an updated version of its guidance on fundraising activities by registered charities


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


Tax treatment of charitable donations from spousal trusts
  • Miller Thomson LLP
  • Canada
  • February 28 2012

In December 2011, CRA released a technical interpretation that offers clarification on the rules surrounding donations to registered charities from spousal trusts


NPO issues whose income is it?
  • Miller Thomson LLP
  • Canada
  • February 28 2012

As reported previously in this Newsletter, non-profit organizations have been subject to an ongoing CRA audit project over the past two and a half years


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


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