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Results: 1-10 of 329

Can Canadian courts turn to religious documents in a religious dispute?
  • Borden Ladner Gervais LLP
  • Canada
  • April 14 2015

You will want to know about the recent Ontario Court of Appeal decision in Pankerichan v Djokic, if you are part of a religious community which is


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


La Cour d’appel du Québec confirme que la Convention fiscale entre le Canada et les États-Unis ne s’applique pas aux résidents du Québec
  • Miller Thomson LLP
  • Canada
  • November 29 2016

Dans le bulletin de juillet 2015, nous traitions d’une décision rendue par


Quebec Court of Appeal confirms that the Canada-U.S. Tax Convention not Applicable to Quebec Residents
  • Miller Thomson LLP
  • Canada, USA
  • November 29 2016

In our July 2015 Newsletter, we wrote about a decision of the Court of Quebec in Emballages Starflex Inc. v. Agence du Revenu


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


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


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


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


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


CRA Publishes First Ever Report on the Charities Program 2015-2016 - Summary and Commentary
  • Miller Thomson LLP
  • Canada
  • January 11 2017

On December 30, 2016, the Canada Revenue Agency ("CRA") published its Report on the Charities Program 2015-2016 (the "Report"). Referred to by Bob