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Federal Court of Appeal confirms public foundation must have multiple trusteesdirectors
  • Miller Thomson LLP
  • Canada
  • May 31 2012

The Federal Court of Appeal recently released its decision in Sheldon Inwentash and Lynn Factor Charitable Foundation v. The Queen


Certification granted in charitable donation tax "scheme" class action
  • Stikeman Elliott LLP
  • Canada
  • January 24 2012

If it walks like a duck, quacks like a duck, looks like a duck, it’s probably a duck


Recent case reminds charities about the risks with false donation receipts
  • Miller Thomson LLP
  • Canada
  • June 30 2012

The recent decision of the Tax Court of Canada in Grosset v. The Queen offers a reminder to charities and their donors to beware the risks involved with false receipts


Swim lessons and religion: the Federal Court of Appeal rejects amendment to pleadings to raise charter issue in Fluevog v. The Queen
  • Dentons
  • Canada
  • June 27 2012

On December 5, 2011, the Federal Court of Appeal released its decision in John Fluevog v. The Queen


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


Is the provision of fertility charitable?
  • Miller Thomson LLP
  • Canada, USA
  • December 31 2010

At the end of September of this year, the City of Toronto had the pleasure of hosting the American Bar Association Tax Conference


Federal court of appeal confirms pastoral agents not eligible for clergy residence deduction
  • Miller Thomson LLP
  • Canada
  • October 29 2010

In the February 2009 edition of this newsletter we reported on the Tax Court of Canada decision in Proulx v. Her Majesty The Queen


Accountants and tax preparers beware: zero tolerance has truly arrived
  • Miller Thomson LLP
  • Canada
  • October 29 2010

The recent decision of the Ontario Court of Appeal in R. v. Leo-Mensah confirms that courts will take a strict approach when sentencing tax advisors found to have engaged in the preparation or provision of false donation receipts


Court strikes down another leveraged donation plan
  • Thorsteinssons LLP
  • Canada
  • October 9 2012

In the recent case of Kossow v. the Queen (2012 TCC 325), the Tax Court of Canada examined another so-called “leveraged donation plan”, and relied on a recent Federal Court of Appeal decision to deny the tax benefit claimed by the donor


Court confirms that religious charities must actively promote a religion
  • Miller Thomson LLP
  • Canada
  • November 28 2014

Earlier this month, the Federal Court of Appeal was asked to consider whether the Minister of National Revenue (the "Minister") had erred in