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Results: 1-10 of 35

Tuition Tax Credit examination fees
  • Miller Thomson LLP
  • Canada
  • March 22 2011

The Budget proposes to amend the Tuition Tax Credit to recognize fees (in excess of $100) paid to an educational institution, professional association, provincial ministry or other similar institution for taking an examination required to obtain a professional status recognized by federal or provincial statute, or to be licensed or certified in order to practice a profession or trade in Canada


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


RESPs asset sharing among siblings
  • Miller Thomson LLP
  • Canada
  • March 22 2011

Registered Education Savings Plans ("RESPs") are tax-assisted vehicles designed to help families save for their children's post-secondary education


Education tax measures study abroad
  • Miller Thomson LLP
  • Canada
  • March 22 2011

Presently, Canadian students in full-time attendance at a university outside of Canada in a course lasting at least 13 consecutive weeks and leading to a degree are eligible for the Tuition Tax Credit, the Education Tax Credit and the Textbook Tax Credit


Aboriginal tax policy
  • Miller Thomson LLP
  • Canada
  • March 22 2011

The Federal Government expressed its continued support of initiatives that encourage the exercise of direct taxation powers by Aboriginal governments including, in particular, the entering of arrangements respecting sales tax (32 arrangements to date) and personal income taxation (12 arrangements to date


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


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


What counts as a donor benefit? A recent case on scholarships
  • Miller Thomson LLP
  • Canada
  • April 29 2010

In January 2010, the Tax Court of Canada released its decision in Coleman v. M.N.R


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


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