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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 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


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


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


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


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 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


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