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Results: 1-10 of 386

Liberal Government Increases Top Tax Rates and Adjusts the Charitable Tax Credit at the Same Time!
  • Miller Thomson LLP
  • Canada
  • February 3 2016

On December 7, 2015, the Minister of Finance, Bill Morneau, confirmed the intention of the Liberal Government to move ahead with their proposal to


CRA Says There's “Substantial Compliance” As Political Activities Audit Program Winds Down
  • Miller Thomson LLP
  • Canada
  • January 25 2016

On January 20, 2016, the Honourable Diane Lebouthilier, Minister of National Revenue (the "Minister"), announced that the Canada Revenue Agency


Finance Proposes Changes to the Taxation of Trusts and Estates and the Use of Charitable Donation Tax Credits by Estates
  • Miller Thomson LLP
  • Canada
  • January 21 2016

On January 15, 2016, the Department of Finance released legislative proposals to amend certain new rules in the Income Tax Act (ITA) that govern the


Going Forward: Annual Reporting after Continuation under the CNCA
  • Miller Thomson LLP
  • Canada
  • January 11 2016

It has been nearly an entire year since Federally incorporated non-share capital corporations were required to continue under the Canada


Should Your Organization Stay under the ONCA or Continue to the CNCA?
  • Miller Thomson LLP
  • Canada
  • January 11 2016

Recently, the Ontario Ministry of Government and Consumer Services (the "Ministry") released an update regarding the status of the Ontario


British Columbia Societies Act in force
  • Miller Thomson LLP
  • Canada
  • December 4 2015

On November 23, 2015, by Order in Council No. 673, the new British Columbia Societies Act was proclaimed as coming into force on November 28, 2016


Issues with naming societies and not-for-profits in Canada
  • Miller Thomson LLP
  • Canada
  • November 12 2015

One of the first things a not-for-profit is faced with on incorporation is what name it will have. Names are important because they play a role in


Mandatory requirements for receiving charitable donation tax credit
  • Miller Thomson LLP
  • Canada
  • October 19 2015

In the recent decision of Bope v. The Queen, the Tax Court of Canada confirmed the requirements for a charitable donation tax credit, stating that


What is fair market value? Tax Court considers valuation of donated bottles of rare wine
  • Miller Thomson LLP
  • Canada
  • October 19 2015

Under the Income Tax Act, a taxpayer may claim a charitable donation tax credit for a gift made to a Canadian registered charity, if such gift is


UK reviewing fundraising practices in wake of tragedy what can we learn from this unfortunate situation?
  • Miller Thomson LLP
  • Canada, United Kingdom
  • October 6 2015

Earlier this year, the fundraising community in the United Kingdom faced complaints after a British newspaper reported that Olive Cooke, a 92