We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 304

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


Mandatory requirements for receiving charitable donation tax credit
  • Miller Thomson LLP
  • Canada
  • October 19 2015

In the recent decision of Bope v. The Queen, the Tax Court of Canada confirmed the requirements for a charitable donation tax credit, stating that


What is fair market value? Tax Court considers valuation of donated bottles of rare wine
  • Miller Thomson LLP
  • Canada
  • October 19 2015

Under the Income Tax Act, a taxpayer may claim a charitable donation tax credit for a gift made to a Canadian registered charity, if such gift is


Courts Raise the Stakes on Tax Filings
  • Miller Thomson LLP
  • Canada
  • May 6 2016

The Canada Revenue Agency ("CRA") and the Federal Court of Appeal have taken surprising positions recently that expose registered charities to


Federal Court of Appeal rules on inflated donation receipts
  • Thorsteinssons LLP
  • Canada
  • November 3 2015

In Castro v. The Queen 2015 FCA 225, the Minister argued that inflated donation receipts received by the taxpayers were benefits that disentitled


CRA continues to watch taxpayers who participate in tax shelters
  • Miller Thomson LLP
  • Canada
  • October 31 2014

The CRA recently revoked the charitable registration of the Skyway Foundation of Canada ("Skyway"), a charity based in Bolton, Ontario, for issuing


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