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Results: 1-10 of 462

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


The Katten Kattwalk - Fall 2016 - Issue 11
  • Katten Muchin Rosenman LLP
  • Australia, Canada, USA
  • October 26 2016

The streets are filling up and the colors are changing, signaling that it's fall in New York. As always, we look forward to what is in store for


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


Turf tussle erupts in charity over fiduciary duty
  • Miller Thomson LLP
  • Canada
  • December 29 2011

The Ontario Superior Court of Justice has released its decision in Victoria Order of Nurses for Canada v. Greater Hamilton Wellness Foundation, a case in which a parallel foundation sought to expend its assets contrary to its objects by refusing to use them to support the organization for which it had been established


Court releases decision on certification of donation tax shelter class action
  • Miller Thomson LLP
  • Canada
  • December 29 2011

In November 2011, the Ontario Superior Court of Justice released its decision on a motion for class action certification in Lipson v. Cassels Brock & Blackwell LLP


Federal court of appeal confirms pastoral agents not eligible for clergy residence deduction
  • Miller Thomson LLP
  • Canada
  • October 29 2010

In the February 2009 edition of this newsletter we reported on the Tax Court of Canada decision in Proulx v. Her Majesty The Queen


Accountants and tax preparers beware: zero tolerance has truly arrived
  • Miller Thomson LLP
  • Canada
  • October 29 2010

The recent decision of the Ontario Court of Appeal in R. v. Leo-Mensah confirms that courts will take a strict approach when sentencing tax advisors found to have engaged in the preparation or provision of false donation receipts


Director indemnification for unsuccessful membership dispute
  • Miller Thomson LLP
  • Canada
  • October 29 2010

A recent decision of the Court of Appeal for Ontario confirms that the directors of a charity are entitled to indemnification by the charity for costs where indemnification is provided for in the charity's constitution


Is the provision of fertility charitable?
  • Miller Thomson LLP
  • Canada, USA
  • December 31 2010

At the end of September of this year, the City of Toronto had the pleasure of hosting the American Bar Association Tax Conference


When is an unwritten rule an enforceable one?
  • Lawson Lundell LLP
  • Canada
  • November 30 2012

Societies are generally groups of like-minded people who form a voluntary association for a particular purpose