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Results: 1-10 of 335

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


Mandatory Requirements for Receiving Charitable Donation Tax Credit
  • Miller Thomson LLP
  • Canada
  • February 16 2016

As registered charities, school boards and school foundations are able to issue tax receipts for donations received, but in doing so must strictly


Claiming the Clergy Residence Deduction - CRA and the Courts Provide Further Guidance
  • Miller Thomson LLP
  • Canada
  • March 3 2016

Where an individual is determinably a member of the clergy, a regular minister of a religious denomination, or a member of a religious order, and is


FCA dismisses appeal of revocation of charity status
  • Dentons
  • Canada
  • August 4 2015

In Public Television Association of Quebec v. M.N.R. (2015 FCA 170), the Federal Court of Appeal dismissed the appeal by the Public Television


U.K. Charity Commission decision in the Human Dignity Trust overturned implications of the decision
  • Miller Thomson LLP
  • Canada, United Kingdom
  • July 31 2014

A decision of the UK First-Tier Tribunal (Charity) has been released that will be of interest to charities in Canada, particularly those engaged in


Court rules “culpability is not a finite” in charitable donation scheme
  • Baker McKenzie
  • Canada
  • November 16 2016

According to Statistics Canada, 84 of Canadians aged 15 and over, or just under 24 million people, reported making at least one financial donation to


Donations to U.S. charities by residents of Quebec: Court of Quebec rules that the Canada-U.S. Tax Convention not applicable
  • Miller Thomson LLP
  • Canada
  • July 27 2015

On May 19, 2015, the Court of Quebec released its judgment in Emballages Starflex Inc. v. Agence du Revenu du Québec in which the court held that for


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


Can a political purpose also be a charitable purpose? Perspectives on the impact of Re Greenpeace of New Zealand Inc. in Canada
  • Norton Rose Fulbright LLP
  • Canada
  • October 31 2014

A number of Canadian charities have recently come under scrutiny by the Canada Revenue Agency (CRA) regarding their charitable status. In Canada, a


Court rules in case involving director’s liability for income tax and other amounts
  • Miller Thomson LLP
  • Canada
  • October 31 2014

The Income Tax Act (Canada) (the "Act") provides that directors of a corporation, including a not-for-profit corporation, are liable for income tax