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Results: 1-10 of 44

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 issues whose income is it?
  • Miller Thomson LLP
  • Canada
  • February 28 2012

As reported previously in this Newsletter, non-profit organizations have been subject to an ongoing CRA audit project over the past two and a half years


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"


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


Third party penalties in Income Tax Act do not attract Charter protection: Supreme Court of Canada affirms Federal Court of Appeal decision in Guindon v. Canada
  • Miller Thomson LLP
  • Canada
  • August 14 2015

On July 31, 2015, the Supreme Court of Canada released its decision in Guindon v. Canada. At issue was whether the third party penalties in section


Liberal Government Increases Top Tax Rates and Adjusts the Charitable Tax Credit at the Same Time!
  • Miller Thomson LLP
  • Canada
  • February 3 2016

On December 7, 2015, the Minister of Finance, Bill Morneau, confirmed the intention of the Liberal Government to move ahead with their proposal to


CRA releases updated fundraising guidance
  • Miller Thomson LLP
  • Canada
  • April 30 2012

CRA has just released an updated version of its guidance on fundraising activities by registered charities


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


Tax treatment of charitable donations from spousal trusts
  • Miller Thomson LLP
  • Canada
  • February 28 2012

In December 2011, CRA released a technical interpretation that offers clarification on the rules surrounding donations to registered charities from spousal trusts


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