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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


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


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


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


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


Speech by Director General of the Charities Directorate is published online
  • Miller Thomson LLP
  • Canada
  • July 31 2014

At the 2014 National Charity Law Symposium held on May 23, 2014, Cathy Hawara, the Director General of the CRA Charities Directorate, gave a speech


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 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


Tax Court Addresses Distinction between Employees and Independent Contractors
  • Miller Thomson LLP
  • Canada
  • October 24 2016

A recent decision of the Tax Court of Canada serves as a reminder that charities and non-profit organizations must ensure that they properly


CRA comments on NPOs and Community Contribution Companies
  • Miller Thomson LLP
  • Canada
  • February 28 2013

As reported in previous issues of this Newsletter, Canada is seeing the development of new corporate forms designed specifically to accommodate