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Results: 1-10 of 12

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


Recent case reminds charities about the risks with false donation receipts
  • Miller Thomson LLP
  • Canada
  • June 30 2012

The recent decision of the Tax Court of Canada in Grosset v. The Queen offers a reminder to charities and their donors to beware the risks involved with false receipts


Court releases decision on certification of donation tax shelter class action
  • Miller Thomson LLP
  • Canada
  • December 29 2011

In November 2011, the Ontario Superior Court of Justice released its decision on a motion for class action certification in Lipson v. Cassels Brock & Blackwell LLP


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


Federal Court of Appeal upholds decision denying charitable credits
  • Miller Thomson LLP
  • Canada
  • April 30 2011

In the April 2010 issue of this Newsletter, we reported on the decision of the Tax Court of Canada in Coleman v. M.N.R., in which the Tax Court denied charitable donation credits claimed by various donors to a structured scholarship fundraising program


Client awarded judgment against accountant who advised in favour of donation tax shelter scheme
  • Miller Thomson LLP
  • Canada
  • July 31 2010

The Ontario Superior Court of Justice recently awarded approximately $45,000 to two individuals who sued their accountant for advising them to participate in a donation tax shelter arrangement and for taking secret commissions in respect of the scheme


Lockie v. The Queen
  • Miller Thomson LLP
  • Canada
  • May 31 2010

In Lockie v The Queen, the Tax Court of Canada considered the appropriate determination of fair market value of certain items donated pursuant to a donation arrangement


Adomphwe v. The Queen
  • Miller Thomson LLP
  • Canada
  • May 31 2010

This case dealt with the reassessment of a taxpayer who had been receiving false donation receipts from his accountant, valued at as much as ten times his actual cash donation


Federal Court of Appeal rejects constitutional challenge to CRA jurisdiction
  • Miller Thomson LLP
  • Canada
  • March 15 2010

On February 18, 2010, the Federal Court of Appeal rejected an argument advanced by a charity that the federal Parliament lacks jurisdiction to provide for the registration and de-registration of charities through the Income Tax Act (the "Act"


Federal Court of Appeal confirms transfers of non-qualifying securities
  • Miller Thomson LLP
  • Canada
  • December 22 2009

On November 19, 2009, the Federal Court of Appeal upheld the decision of the Tax Court of Canada in Frank Remai (Estate of) v. The Queen