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Results: 1-10 of 252

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


Charitable gift donation credit to a non-qualified donee is not a Charter Right
  • Borden Ladner Gervais LLP
  • Canada
  • December 10 2013

Have you ever wondered whether claiming a tax deduction for a charitable gift to a non-qualified donee is a Charter Right? The Tax Court of Canada


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


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


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


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


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