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 399

Courts Raise the Stakes on Tax Filings
  • Miller Thomson LLP
  • Canada
  • May 6 2016

The Canada Revenue Agency ("CRA") and the Federal Court of Appeal have taken surprising positions recently that expose registered charities to


Varying Charitable Purpose Trusts: Application of Cy-près and Administrative Scheme Making Powers in British Columbia
  • Miller Thomson LLP
  • Canada
  • May 6 2016

In The Sidney and North Saanich Memorial Park Society v. British Columbia (Attorney General), 2016 BCSC 589 ("Sidney"), Madam Justice Dardi of the


Public Hospital Advisory: New Ontario Ministry of Health Consultation Requirements for Legal, Business and Operating Names
  • Miller Thomson LLP
  • Canada
  • April 21 2016

The Ontario Ministry of Health and Long-Term Care (the "Ministry") has issued a memorandum requesting that all public hospitals in Ontario consult


Quebec 2016 Budget
  • Miller Thomson LLP
  • Canada
  • April 11 2016

On March 17, 2016, Quebec released its provincial budget. The budget contained several measures designed to increase the benefit to Quebec resident


Summary of CRA Filing Requirements for Tax-Exempt Corporations
  • Miller Thomson LLP
  • Canada
  • April 11 2016

There are a number of persons besides Canadian registered charities and non-profit organizations that have special tax-exempt status under the


Special Budget Edition - March 2016
  • Miller Thomson LLP
  • Canada
  • March 22 2016

March 22, 2016, was Federal Budget day. The Budget contains relatively few tax measures specific to charities and non-profit organizations


Ontario Budget 2016: Few New Measures that Affect the Voluntary Sector
  • Miller Thomson LLP
  • Canada
  • March 8 2016

On February 25, 2016, Ontario Finance Minister Charles Sousa released the 2016 Ontario Budget. Generally speaking, the purpose of the annual Budget


Claiming the Clergy Residence Deduction - CRA and the Courts Provide Further Guidance
  • Miller Thomson LLP
  • Canada
  • March 3 2016

Where an individual is determinably a member of the clergy, a regular minister of a religious denomination, or a member of a religious order, and is


Education Foundations - Directors’ Personal Liability
  • Miller Thomson LLP
  • Canada
  • February 25 2016

School boards and private schools often choose to establish a separate corporation for the purposes of fundraising, and register the corporation as a


What Should we do for the Ontario Not-for-Profit Corporations Act?
  • Miller Thomson LLP
  • Canada
  • February 16 2016

Charities incorporated under Ontario law have been waiting on the Not-for-Profit Corporations Act (“ONCA”) to come into force. The ONCA was passed by