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CRA Releases New Administrative Form for Updating Director, Trustee and Like Official Information
  • Miller Thomson LLP
  • Canada
  • January 11 2017

Registered charities are required to keep current the information recorded with the Canada Revenue Agency (“CRA”). Specifically, registered charities


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


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


New CRA Guidance on Relieving Conditions Attributable to Being Aged
  • Miller Thomson LLP
  • Canada
  • December 20 2016

On December 8, 2016, the Canada Revenue Agency (“CRA”) released CG-026, a Guidance on how CRA interprets and applies the law as it relates to


New B.C. Societies Act In Force
  • Miller Thomson LLP
  • Canada
  • December 20 2016

The new British Columbia Societies Act (the “Act”) came into force on November 28, 2016. Existing B.C. Societies will have until November 28, 2018 to


La Cour d’appel du Québec confirme que la Convention fiscale entre le Canada et les États-Unis ne s’applique pas aux résidents du Québec
  • Miller Thomson LLP
  • Canada
  • November 29 2016

Dans le bulletin de juillet 2015, nous traitions d’une décision rendue par


Quebec Court of Appeal confirms that the Canada-U.S. Tax Convention not Applicable to Quebec Residents
  • Miller Thomson LLP
  • Canada, USA
  • November 29 2016

In our July 2015 Newsletter, we wrote about a decision of the Court of Quebec in Emballages Starflex Inc. v. Agence du Revenu


Record Keeping Obligations of Ontario Charitable and Not-for-Profit Corporations
  • Miller Thomson LLP
  • Canada
  • November 18 2016

This article provides an overview of the current recordkeeping obligations of Ontario registered charities, such as school board foundations, under


Bill n56: Lobbying Transparency Act - The State of Play
  • Miller Thomson LLP
  • Canada
  • October 24 2016

In a previous article we advised our readers of the Quebec Government’s introduction of Bill n56: Lobbying Transparency Act (“Bill n56”), which was


Amendments to Canada’s Advertising Self-Regulatory Guidelines Impacts Endorsements and Testimonials
  • Miller Thomson LLP
  • Canada
  • October 24 2016

Advertising Standards Canada (“ASC”), the advertising industry’s self-regulatory body, has made changes to The Canadian Code of Advertising Standards