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Results: 11-20 of 435

The balancing act: directors’ duties in Canada vs. the U.S.
  • Blake Cassels & Graydon LLP
  • Canada, USA
  • December 18 2015

When evaluating major corporate decisions, such as potential merger-andacquisition opportunities, a corporation's board of directors is tasked with


Court of Appeal summaries (December 6- 11)
  • Blaney McMurtry LLP
  • Canada
  • December 12 2015

The Court of Appeal released a fair number of civil decisions this week on a variety of topics, but nothing groundbreaking. Perhaps the most


Board Member Commits Fraud and Misappropriates Funds from Childhood Cancer Charity
  • Rubin Thomlinson LLP
  • Canada
  • December 10 2015

The words "not for profit corporation which raises funding for childhood cancer charities" and "extensive fraud and misappropriation of funds" should


Forum selection by-laws - does the world of NFP need them?
  • Borden Ladner Gervais LLP
  • Canada, USA
  • November 24 2015

Disputes - we try to avoid them like potholes but let's face it, even with the best maneuvering capabilities, sometimes they're just unavoidable


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


Mandatory requirements for receiving charitable donation tax credit
  • Miller Thomson LLP
  • Canada
  • October 19 2015

In the recent decision of Bope v. The Queen, the Tax Court of Canada confirmed the requirements for a charitable donation tax credit, stating that


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