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Tax treatment of the provision of rent-free leases to charity
  • Miller Thomson LLP
  • Canada
  • January 31 2013

Charities are occasionally offered the opportunity to use the property of another person free of charge. This may include the provision of rent-free


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


CRA comments on NPO issues facing sports clubs and associations
  • Miller Thomson LLP
  • Canada
  • June 30 2012

Two recent CRA technical interpretations offer guidance into the CRA’s views on issues affecting sports clubs and associations operating as non-profit organizations (“NPOs”


CRA releases updated information re application procedures
  • Miller Thomson LLP
  • Canada
  • July 31 2012

In July 2012, CRA released an updated summary of its procedures when dealing with an application for charitable registration


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


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


CRA comments on the donation of shares to a public foundation
  • Miller Thomson LLP
  • Canada
  • September 30 2013

In a recent advanced income tax ruling request, CRA discussed whether the transfer of 100 of the voting common shares of a taxable Canadian


CRA releases new guidance on the promotion of health and charitable registration
  • Miller Thomson LLP
  • Canada
  • September 30 2013

On August 27, 2013 the Canada Revenue Agency ("CRA") released CG-021, a new Guidance that sets out CRA's interpretation of the law pertaining to the


NPO update
  • Miller Thomson LLP
  • Canada
  • June 27 2011

Over the past few months, CRA has released several documents commenting on the rules under the Income Tax Act that apply to non-profit organizations (NPOs


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