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Results: 1-10 of 35

Clergy residence deduction denied
  • Miller Thomson LLP
  • Canada
  • August 31 2010

The CRA was recently asked to comment on whether an Executive Director of a charity was entitled to claim the clergy residence deduction made available in the Income Tax Act


An Eye on the Taxpayer, Part VI: Public Purse Challenges Persist
  • Miller Thomson LLP
  • Canada
  • March 3 2016

The challenge of public finance and fiscal restraint continues to persist across Canada. Depending on who you ask, some governments are


New CRA advisory on political activities focuses on federal election
  • Miller Thomson LLP
  • Canada
  • September 3 2015

On August 21, 2015, the Canada Revenue Agency ("CRA") published an important notice reminding charities of the rules in the Income Tax Act that


Federal election year are you keeping track of political activities?
  • Miller Thomson LLP
  • Canada
  • July 2 2015

We all know that a Federal election will occur in the Fall. Political activities of charities and non-profits have been a popular topic in the press


Federal court of appeal confirms pastoral agents not eligible for clergy residence deduction
  • Miller Thomson LLP
  • Canada
  • October 29 2010

In the February 2009 edition of this newsletter we reported on the Tax Court of Canada decision in Proulx v. Her Majesty The Queen


Extension of the charitable gift tax regime to municipalities: receipting
  • Miller Thomson LLP
  • Canada
  • September 15 2011

Historically, registered charities have been subject to a stricter regulatory regime than municipalities in respect of donations


Administrative changes
  • Miller Thomson LLP
  • Canada
  • March 22 2011

The Canada Child Tax Benefit (CCTB) is a non-taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age


Charities, politics and lobbying
  • Miller Thomson LLP
  • Canada
  • November 30 2011

In Canada, registered charities can only carry on limited political activities


Budget introduces new rules regarding political activities by registered charities
  • Miller Thomson LLP
  • Canada
  • March 31 2012

The Budget proposes new rules impacting the ability of charities to engage in political activities and requiring new disclosure rules on political activities


Supporting foreign universities
  • Miller Thomson LLP
  • Canada
  • February 25 2010

Foreign universities and schools that want to provide official tax receipts to support the efforts of their Canadian donors have a few options