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Results: 1-10 of 258

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


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


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 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 denies registration to news organization
  • Miller Thomson LLP
  • Canada
  • July 25 2011

In June, the Federal Court issued its decision in News To You Canada v. Minister of National Revenue in which it denied the organization’s appeal of the Canada Revenue Agency’s refusal to register it as a charitable organization


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


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
  • December 14 2011

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