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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


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


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


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


Mandatory Requirements for Receiving Charitable Donation Tax Credit
  • Miller Thomson LLP
  • Canada
  • February 16 2016

As registered charities, school boards and school foundations are able to issue tax receipts for donations received, but in doing so must strictly


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


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