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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


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


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


Department of Finance releases draft legislation to implement changes to charitable bequests
  • Miller Thomson LLP
  • Canada
  • September 30 2014

On August 29th, the Department of Finance released draft legislation to implement changes proposed in the 2014 Budget with respect to charitable


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 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


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 treatment of donated employment income
  • Miller Thomson LLP
  • Canada
  • August 30 2012

In a technical interpretation released on July 26, 2012, CRA commented on the tax treatment of income earned abroad by employees of a charity that is transferred to the charity pursuant to an employment requirement


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