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Results: 11-20 of 409

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


Guindon v. Canada: Supreme Court of Canada upholds administrative penalties in leveraged donation scheme
  • Borden Ladner Gervais LLP
  • Canada
  • September 8 2015

In the recent decision of Guindon v. Canada, 2015 SCC 41, the Supreme Court of Canada ruled that administrative penalties assessed against Julie


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


FCA dismisses appeal of revocation of charity status
  • Dentons
  • Canada
  • August 4 2015

In Public Television Association of Quebec v. M.N.R. (2015 FCA 170), the Federal Court of Appeal dismissed the appeal by the Public Television


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


Private parties not liable for public interest costs
  • Borden Ladner Gervais LLP
  • Canada
  • July 9 2015

Courts are becoming increasingly resistant to attempts by third parties, specifically environmental non-governmental organizations ("ENGOs",) to


The volunteer relationship
  • Miller Thomson LLP
  • Canada, USA
  • July 2 2015

Many charities and not-for-profit organizations depend on the dedication and hard work of their volunteers. Volunteer contributions can include


A members’ rights case under the CNCA when can a board deny a requisition?
  • Borden Ladner Gervais LLP
  • Canada
  • June 30 2015

In an application brought by members of Taekwondo Canada, the judge ordered the corporation to call a meeting to consider various issues raised by


Private parties not liable for public interest costs
  • Borden Ladner Gervais LLP
  • Canada
  • June 12 2015

As detailed elsewhere on this blog (here and here), courts are becoming increasingly resistant to attempts by third parties, specifically


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