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Results: 1-10 of 371

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


Surplus earned by non-profit organizations on lottery sales could impact tax-exempt status: CRA technical interpretation
  • Miller Thomson LLP
  • Canada
  • August 14 2015

In a technical interpretation published on November 18, 2014, the Canada Revenue Agency ("CRA") commented on whether revenue earned by a non-profit


Lobbying in Quebec: more charities and NPOs may soon have to register their staff as lobbyists
  • Miller Thomson LLP
  • Canada
  • July 27 2015

On June 12, 2015, the government of Quebec introduced Bill 56 (Lobbying Transparency Act) in the National Assembly. If adopted, Bill 56 will replace


Standing Committee on Finance releases report on terrorist financing in Canada: charities pinpointed as funding sources
  • Miller Thomson LLP
  • Canada
  • July 27 2015

On June 18th, 2015 Canada's Standing Committee on Finance (the "Committee") released its report entitled,Terrorist Financing in Canada and Abroad:


Donations to U.S. charities by residents of Quebec: Court of Quebec rules that the Canada-U.S. Tax Convention not applicable
  • Miller Thomson LLP
  • Canada
  • July 27 2015

On May 19, 2015, the Court of Quebec released its judgment in Emballages Starflex Inc. v. Agence du Revenu du Québec in which the court held that for


The Canada Not-for-Profit Corporations Act and Quebec trust law: a new opportunity for Quebec donors
  • Miller Thomson LLP
  • Canada
  • July 14 2015

It has been increasingly recognised by commentators that the next generation of philanthropists have a different approach to giving than did past


The volunteer relationship
  • Miller Thomson LLP
  • Canada, USA
  • July 2 2015

Many charities and not-for-profit organizations depend on the dedication and hard work of their volunteers. Volunteer contributions can include


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


CNCA creates new opportunity for Quebec donors to make restricted gifts
  • Miller Thomson LLP
  • Canada
  • June 15 2015

Donors today have increased expectations on the use of their donations and an increased desire to participate in how their donations are spent


CRA updates basic GSTHST guidelines for charities
  • Miller Thomson LLP
  • Canada
  • May 25 2015

The Canada Revenue Agency ("CRA") released an updated version of GSTHST Info Sheet GI-067 (the "Info Sheet") on May 6, 2015. This version of the