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Results: 1-10 of 339

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


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


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


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


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


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


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


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