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Guindon v. Canada: Supreme Court of Canada upholds administrative penalties in leveraged donation scheme
  • Borden Ladner Gervais LLP
  • Canada
  • September 8 2015

In the recent decision of Guindon v. Canada, 2015 SCC 41, the Supreme Court of Canada ruled that administrative penalties assessed against Julie

The balancing act: directors’ duties in Canada vs. the U.S.
  • Blake Cassels & Graydon LLP
  • Canada, USA
  • December 18 2015

When evaluating major corporate decisions, such as potential merger-andacquisition opportunities, a corporation's board of directors is tasked with

Can Canadian courts turn to religious documents in a religious dispute?
  • Borden Ladner Gervais LLP
  • Canada
  • April 14 2015

You will want to know about the recent Ontario Court of Appeal decision in Pankerichan v Djokic, if you are part of a religious community which is

The volunteer relationship
  • Miller Thomson LLP
  • Canada, USA
  • July 2 2015

Many charities and not-for-profit organizations depend on the dedication and hard work of their volunteers. Volunteer contributions can include

Maintenance for Dependents-Charities May Have to Wait
  • Bennett Jones LLP
  • Canada
  • November 24 2016

In Craigmile Estate (Re), 2016 ABQB 125, the Court considered an application to vary the terms of a will to provide maintenance and support to the

Court of Appeal summaries (December 6- 11)
  • Blaney McMurtry LLP
  • Canada
  • December 12 2015

The Court of Appeal released a fair number of civil decisions this week on a variety of topics, but nothing groundbreaking. Perhaps the most

Board Member Commits Fraud and Misappropriates Funds from Childhood Cancer Charity
  • Rubin Thomlinson LLP
  • Canada
  • December 10 2015

The words "not for profit corporation which raises funding for childhood cancer charities" and "extensive fraud and misappropriation of funds" should

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

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

La Cour d’appel du Québec confirme que la Convention fiscale entre le Canada et les États-Unis ne s’applique pas aux résidents du Québec
  • Miller Thomson LLP
  • Canada
  • November 29 2016

Dans le bulletin de juillet 2015, nous traitions d’une décision rendue par