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Results: 1-10 of 332

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


La Cour d’appel du Québec confirme que la Convention fiscale entre le Canada et les États-Unis ne s’applique pas aux résidents du Québec
  • Miller Thomson LLP
  • Canada
  • November 29 2016

Dans le bulletin de juillet 2015, nous traitions d’une décision rendue par


Quebec Court of Appeal confirms that the Canada-U.S. Tax Convention not Applicable to Quebec Residents
  • Miller Thomson LLP
  • Canada, USA
  • November 29 2016

In our July 2015 Newsletter, we wrote about a decision of the Court of Quebec in Emballages Starflex Inc. v. Agence du Revenu


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 criticises CRA for delaying assessment of donation shelter donations
  • Miller Thomson LLP
  • Canada
  • May 31 2013

In a recent case, the Federal Court confirmed that the CRA is obliged to examine and assess a tax return with "all due dispatch" even if the taxpayer


Prescient Foundation v. M.N.R.
  • Miller Thomson LLP
  • Canada
  • May 31 2013

On May 1, 2013 the Federal Court of Appeal delivered its judgement in Prescient Foundation v. M.N.R.: 2013 FCA 120. The judgement was delivered by Mr


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


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


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