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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


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


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


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


Finance Committee releases public recommendations for 2014 Budget
  • Miller Thomson LLP
  • Canada
  • October 31 2013

The Standing Committee on Finance has published copies of the recommendations it received from the public as part of its annual Pre-Budget


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


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 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