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Results: 11-20 of 376

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


Trustee election contributions and disqualifying conflicts of interest
  • Borden Ladner Gervais LLP
  • Canada
  • September 8 2014

In British Columbia and across the country, school trustees will face election in the fall. In the run-up to the election, it is important to bear in


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


British Columbia Court considers conditional donations
  • Miller Thomson LLP
  • Canada
  • March 31 2014

On October 17, 2013, the British Columbia Supreme Court in Norman Estate v. Watch Tower Bible and Tract Society of Canada, 2013 BCSC 2099, held


NFP Q&A: clarifying arbitration vs. mediation vs. litigation
  • Borden Ladner Gervais LLP
  • Canada
  • January 28 2014

Arbitration is a method of finally determining a dispute. The end result is an award which is similar to a Court Order in that it is final and


BC court reduces risks to charities who accept conditional gifts
  • Borden Ladner Gervais LLP
  • Canada
  • January 21 2014

Conditional gifts are now a safer bet for charities to accept according to Norman v. Watch Tower Bible and Tract Society of Canada. Madam Justice


‘Tis the season for (conditional) giving? British Columbia court rules on conditional donation agreements
  • McMillan LLP
  • Canada
  • December 18 2013

In the spirit of giving this holiday season, many will donate to a favorite charity. One common way to donate is in the form of a "conditional


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