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Results: 1-10 of 362

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


British Columbia Societies Act receives royal assent
  • Miller Thomson LLP
  • Canada
  • May 25 2015

On May 14, 2015, Bill 24, the new British Columbia Societies Act, received royal assent. Bill 24 repeals and replaces the current Society Act with


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


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


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


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


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