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Results: 1-10 of 293

Federal Court of Appeal rejects constitutional challenge to CRA jurisdiction
  • Miller Thomson LLP
  • Canada
  • March 15 2010

On February 18, 2010, the Federal Court of Appeal rejected an argument advanced by a charity that the federal Parliament lacks jurisdiction to provide for the registration and de-registration of charities through the Income Tax Act (the "Act"


The CRA continues to investigate and prosecute fraud
  • Miller Thomson LLP
  • Canada
  • August 31 2009

A recent fraud case involving an individual who pled guilty to two counts of tax evasion and was sentenced to time served plus one day and fined $145,760 serves as a reminder to donors and charities alike that the Canada Revenue Agency ("CRA") is committed to investigating and prosecuting offenders


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


Court releases decision on certification of donation tax shelter class action
  • Miller Thomson LLP
  • Canada
  • December 29 2011

In November 2011, the Ontario Superior Court of Justice released its decision on a motion for class action certification in Lipson v. Cassels Brock & Blackwell LLP


Swim lessons and religion: the Federal Court of Appeal rejects amendment to pleadings to raise charter issue in Fluevog v. The Queen
  • Dentons
  • Canada
  • December 14 2011

On December 5, 2011, the Federal Court of Appeal released its decision in John Fluevog v. The Queen (2011 FCA 338


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


Recent decision highlights importance of proper receipting
  • Miller Thomson LLP
  • Canada
  • July 25 2011

The recent decision of the Tax Court of Canada in Oloya v. R. highlights the pitfalls that can occur when insufficient attention is paid to the form and content of donation receipts issued to donors


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