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 438

First-Time Donor’s Super Credit will Expire after 2017
  • Miller Thomson LLP
  • Canada
  • March 22 2017

The Budget confirms that the so-called first-time donor’s super credit will expire at the end of 2017. The super credit was introduced in the 2013


Social Impact Newsletter - Special Budget Edition
  • Miller Thomson LLP
  • Canada
  • March 22 2017

The Federal Government of Canada tabled its 2017 Budget on March 22nd. The Budget was relatively thin compared to the last Federal Budget and did not


Repeal of Additional Deduction for Gifts of Medicine
  • Miller Thomson LLP
  • Canada
  • March 22 2017

The Budget proposes to repeal a measure introduced in 2007 to encourage corporate donations of medicine out of Inventory. Prior to Budget Day


Cause-Related Marketing: New CRA Guidance on Receipting
  • Miller Thomson LLP
  • Canada
  • March 15 2017

Recently, Canada Revenue Agency (“CRA”) released guidance on registered charities issuing receipts for cause-related marketing arrangements


Last Chance to Transition Under the Canada Not-for-profit Corporations Act
  • Miller Thomson LLP
  • Canada
  • March 15 2017

Innovation, Science and Economic Development Canada (formerly Corporations Canada) has announced that all Federally incorporated non-profits are


Ontario Superior Court Comments on Director and Officer Duties
  • Miller Thomson LLP
  • Canada
  • February 24 2017

A recent decision of the Ontario Superior Court of Justice addresses directors’ duties towards the corporation and its employees. Specifically, the


New Requirement to Keep Register of Property Interests
  • Miller Thomson LLP
  • Canada
  • February 24 2017

On December 10, 2016, the Ontario Corporations Act (“OCA”), which is the corporate statute that governs not-for-profit organizations incorporated in


The Temple of the Jedi Order - Is it a religious charity? Depends on where you live
  • Miller Thomson LLP
  • Canada, United Kingdom, USA
  • February 2 2017

While many of us are familiar with the term “Jedi” from the much loved Star Wars films, we are less familiar with the nontheistic religious movement


NPO Tax Returns - Late Filing
  • Miller Thomson LLP
  • Canada
  • January 11 2017

Incorporated non-charitable not-for-profit organizations (“NPOs”) must file a T2 tax return with the Canada Revenue Agency (“CRA”) just like a


CRA Publishes First Ever Report on the Charities Program 2015-2016 - Summary and Commentary
  • Miller Thomson LLP
  • Canada
  • January 11 2017

On December 30, 2016, the Canada Revenue Agency ("CRA") published its Report on the Charities Program 2015-2016 (the "Report"). Referred to by Bob