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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


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


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


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


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


Court releases decision on certification of donation tax shelter class action
  • Miller Thomson LLP
  • Canada
  • December 29 2011

In November 2011, the Ontario Superior Court of Justice released its decision on a motion for class action certification in Lipson v. Cassels Brock & Blackwell LLP


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 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