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Results: 1-10 of 42

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


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 guidance on community economic development: expands acceptable program related investments
  • Miller Thomson LLP
  • Canada
  • August 30 2012

On July 26, CRA released CG-014, an updated Guidance on community economic development activities and charitable registration


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


CRA comments on donations of depreciable property
  • Miller Thomson LLP
  • Canada
  • October 31 2012

A recent CRA technical interpretation provides a useful review of the rules surrounding donations of depreciable property


CRA releases guidance on registration and information on failure to file T3010
  • Miller Thomson LLP
  • Canada
  • November 29 2012

CRA has released two new items of interest on its website


What counts as a donor benefit? A recent case on scholarships
  • Miller Thomson LLP
  • Canada
  • April 29 2010

In January 2010, the Tax Court of Canada released its decision in Coleman v. M.N.R


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"


Budget 2010 significantly reduces disbursement quota obligation for charities
  • Miller Thomson LLP
  • Canada
  • March 15 2010

Finance Minister Flaherty tabled the 2010 Federal Budget on March 4, 2010