We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 354

Government will match donations to Nepal earthquake relief fund
  • Miller Thomson LLP
  • Canada
  • April 28 2015

On April 25, 2015, a 7.8 magnitude earthquake devastated Nepal. Thousands of lives have been lost, many people are injured and property and


Budget enables investment in limited partnerships by registered charities
  • Miller Thomson LLP
  • Canada
  • April 21 2015

The Budget proposes a new measure that will increase the flexibility available to registered charities in structuring their investments. Under the


Reversal of new change to Alberta charitable donations tax credit
  • Miller Thomson LLP
  • Canada
  • April 21 2015

Alberta Finance Minister Robin Campbell delivered his first budget on March 26, 2015. A surprising change included in the budget was a reduction in


Amendments to gifts to foreign charitable foundations
  • Miller Thomson LLP
  • Canada
  • April 21 2015

The Budget proposes an amendment to expand the availability of "qualified donee" status to certain foreign charitable foundations. Entities that are


Tips for dealing with CRA audits
  • Miller Thomson LLP
  • Canada
  • February 27 2015

The Income Tax Act confers on the CRA a broad range of powers to audit Canadian taxpayers, including registered charities and not-for-profit


Is social finance well-suited to achieve crime prevention?
  • Miller Thomson LLP
  • Canada
  • February 27 2015

Employment and Social Development Canada has aptly summarized the complex topic of social finance as "an approach to managing money that delivers


Intellectual property issues in cross border arrangements
  • Miller Thomson LLP
  • Canada
  • February 27 2015

It is well-known that a Canadian registered charity ought not to transfer funds to a foreign or domestic entity that is not a qualified donee


Key changes to the Employment Standards Act, 2000 and other employment statutes
  • Miller Thomson LLP
  • Canada
  • February 27 2015

Bill 18, the Stronger Workplace for a Stronger Economy Act, 2014, which received Royal Assent on November 20, 2014, introduced significant changes to


CRA releases new T3010 Registered Charity Information Return
  • Miller Thomson LLP
  • Canada
  • January 31 2015

The Canada Revenue Agency ("CRA") recently released an updated Form T3010 E(15) - Registered Charity Information Return. This form must be used by


Possible tax on gifts of ecologically sensitive land
  • Miller Thomson LLP
  • Canada
  • January 31 2015

When a charity receives a gift of land, the charity is not necessarily free to sell the land or use it in any manner it desires. For example, if the