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Church property ownership debate sparked by dispute over doctrine of the Anglican Church
  • Miller Thomson LLP
  • Canada
  • January 28 2010

In Bentley v. Diocese of New Westminster B.C., former Labour Relations Board Chairman Stephen Kelleher, now Justice of the B.C. Supreme Court, combined two actions for trial which concerned disputes over church property within several parishes of the Anglican Church of Canada (ACC


Israelite Church of Christ Canada v. The Queen
  • Miller Thomson LLP
  • Canada
  • May 31 2010

This is a short decision addressing the correct procedure by which charities must respond to a notice of intention to revoke charitable registration


Lockie v. The Queen
  • Miller Thomson LLP
  • Canada
  • May 31 2010

In Lockie v The Queen, the Tax Court of Canada considered the appropriate determination of fair market value of certain items donated pursuant to a donation arrangement


Adomphwe v. The Queen
  • Miller Thomson LLP
  • Canada
  • May 31 2010

This case dealt with the reassessment of a taxpayer who had been receiving false donation receipts from his accountant, valued at as much as ten times his actual cash donation


Court orders that tax shelter promoter return commissions to charities
  • Miller Thomson LLP
  • Canada
  • May 31 2010

A recent decision of the Ontario Superior Court affirms that in matters concerning charities, the Courts will intervene to ensure that the public interest is protected


Federal Court of Appeal rejects constitutional challenge to CRA jurisdiction
  • Miller Thomson LLP
  • Canada
  • March 15 2010

On February 18, 2010, the Federal Court of Appeal rejected an argument advanced by a charity that the federal Parliament lacks jurisdiction to provide for the registration and de-registration of charities through the Income Tax Act (the "Act"


Federal Court of Appeal denies registration to news organization
  • Miller Thomson LLP
  • Canada
  • July 25 2011

In June, the Federal Court issued its decision in News To You Canada v. Minister of National Revenue in which it denied the organization’s appeal of the Canada Revenue Agency’s refusal to register it as a charitable organization


Recent decision highlights importance of proper receipting
  • Miller Thomson LLP
  • Canada
  • July 25 2011

The recent decision of the Tax Court of Canada in Oloya v. R. highlights the pitfalls that can occur when insufficient attention is paid to the form and content of donation receipts issued to donors


Certification granted in charitable donation tax "scheme" class action
  • Stikeman Elliott LLP
  • Canada
  • January 24 2012

If it walks like a duck, quacks like a duck, looks like a duck, it’s probably a duck


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