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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


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 releases Guidance on ineligible individual rules
  • Miller Thomson LLP
  • Canada
  • August 29 2014

On August 27, the Canada Revenue Agency (CRA) released CG-024, a Guidance outlining CRA's interpretation and intended enforcement approach to the


CRA confirms strict interpretation of NPO tax exemption
  • Miller Thomson LLP
  • Canada
  • August 31 2010

On June 25, 2010, CRA released a follow-up technical interpretation to an interpretation released in December of 2009 addressing whether a condominium corporation could qualify as a non-profit organization when using surplus income to reduce members' fees or to fund future capital projects


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 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


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


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


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


New CRA resources
  • Miller Thomson LLP
  • Canada
  • April 30 2014

The CRA Charities Directorate has released new resources in 2014 that will be of interest to charities and their donors. New Videos on Political