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Results: 1-10 of 40

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


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


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


Quebec 2016 Budget
  • Miller Thomson LLP
  • Canada
  • April 11 2016

On March 17, 2016, Quebec released its provincial budget. The budget contained several measures designed to increase the benefit to Quebec resident


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


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

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


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


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


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