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Results: 1-10 of 380

Can a political purpose also be a charitable purpose? Perspectives on the impact of Re Greenpeace of New Zealand Inc. in Canada
  • Norton Rose Fulbright LLP
  • Canada
  • October 31 2014

A number of Canadian charities have recently come under scrutiny by the Canada Revenue Agency (CRA) regarding their charitable status. In Canada, a


Court rules in case involving director’s liability for income tax and other amounts
  • Miller Thomson LLP
  • Canada
  • October 31 2014

The Income Tax Act (Canada) (the "Act") provides that directors of a corporation, including a not-for-profit corporation, are liable for income tax


Class action settlement challenges: unclaimed funds
  • Osler Hoskin & Harcourt LLP
  • Canada
  • March 4 2015

Yet another class action settlement looks like it will have unclaimed funds at the end of the claims period. The settlement between AMT, Montreal's


Options for unhappy members under the Canada Not-for-profit Corporations Act: oppression remedy
  • Borden Ladner Gervais LLP
  • Canada
  • April 9 2015

Members can bring claims against an association if they feel like their rights are being oppressed by the association. The oppression remedy is an


Trustee election contributions and disqualifying conflicts of interest
  • Borden Ladner Gervais LLP
  • Canada
  • September 8 2014

In British Columbia and across the country, school trustees will face election in the fall. In the run-up to the election, it is important to bear in


U.K. Charity Commission decision in the Human Dignity Trust overturned implications of the decision
  • Miller Thomson LLP
  • Canada, United Kingdom
  • July 31 2014

A decision of the UK First-Tier Tribunal (Charity) has been released that will be of interest to charities in Canada, particularly those engaged in


Private parties not liable for public interest costs
  • Borden Ladner Gervais LLP
  • Canada
  • June 12 2015

As detailed elsewhere on this blog (here and here), courts are becoming increasingly resistant to attempts by third parties, specifically


Federal Court of Appeal extends time for publication of notice of revocation of registered charity status for religious school
  • Borden Ladner Gervais LLP
  • Canada
  • September 9 2013

In a newly released decision of the Federal Court of Appeal ("Court"), Cheder Chabad v Minister of National Revenue, a registered charity under the


Court criticises CRA for delaying assessment of donation shelter donations
  • Miller Thomson LLP
  • Canada
  • May 31 2013

In a recent case, the Federal Court confirmed that the CRA is obliged to examine and assess a tax return with "all due dispatch" even if the taxpayer


Prescient Foundation v. M.N.R.
  • Miller Thomson LLP
  • Canada
  • May 31 2013

On May 1, 2013 the Federal Court of Appeal delivered its judgement in Prescient Foundation v. M.N.R.: 2013 FCA 120. The judgement was delivered by Mr