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Results: 1-10 of 43

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 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


Updating information with government regulators is important
  • Miller Thomson LLP
  • Canada
  • January 31 2014

In November of 2013, the Canada Revenue Agency (CRA) Charities Directorate provided new resources on the process for updating and changing


Recent case reminds charities about the risks with false donation receipts
  • Miller Thomson LLP
  • Canada
  • June 30 2012

The recent decision of the Tax Court of Canada in Grosset v. The Queen offers a reminder to charities and their donors to beware the risks involved with false receipts


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”


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


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


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


Client awarded judgment against accountant who advised in favour of donation tax shelter scheme
  • Miller Thomson LLP
  • Canada
  • July 31 2010

The Ontario Superior Court of Justice recently awarded approximately $45,000 to two individuals who sued their accountant for advising them to participate in a donation tax shelter arrangement and for taking secret commissions in respect of the scheme


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