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Results: 1-10 of 487

U.K. Charity Commission decision in the Human Dignity Trust overturned implications of the decision
  • Miller Thomson LLP
  • Canada, United Kingdom
  • July 31 2014

A decision of the UK First-Tier Tribunal (Charity) has been released that will be of interest to charities in Canada, particularly those engaged in


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


Can a political purpose also be a charitable purpose? Perspectives on the impact of Re Greenpeace of New Zealand Inc. in Canada
  • Norton Rose Fulbright LLP
  • Canada
  • October 31 2014

A number of Canadian charities have recently come under scrutiny by the Canada Revenue Agency (CRA) regarding their charitable status. In Canada, a


Trustee election contributions and disqualifying conflicts of interest
  • Borden Ladner Gervais LLP
  • Canada
  • September 8 2014

In British Columbia and across the country, school trustees will face election in the fall. In the run-up to the election, it is important to bear in


Tax Court Addresses Distinction between Employees and Independent Contractors
  • Miller Thomson LLP
  • Canada
  • October 24 2016

A recent decision of the Tax Court of Canada serves as a reminder that charities and non-profit organizations must ensure that they properly


The Katten Kattwalk - Fall 2016 - Issue 11
  • Katten Muchin Rosenman LLP
  • Australia, Canada, USA
  • October 26 2016

The streets are filling up and the colors are changing, signaling that it's fall in New York. As always, we look forward to what is in store for


Court rules in case involving director’s liability for income tax and other amounts
  • Miller Thomson LLP
  • Canada
  • October 31 2014

The Income Tax Act (Canada) (the "Act") provides that directors of a corporation, including a not-for-profit corporation, are liable for income tax


A members’ rights case under the CNCA when can a board deny a requisition?
  • Borden Ladner Gervais LLP
  • Canada
  • June 30 2015

In an application brought by members of Taekwondo Canada, the judge ordered the corporation to call a meeting to consider various issues raised by


Guindon v. Canada: Supreme Court of Canada upholds administrative penalties in leveraged donation scheme
  • Borden Ladner Gervais LLP
  • Canada
  • September 8 2015

In the recent decision of Guindon v. Canada, 2015 SCC 41, the Supreme Court of Canada ruled that administrative penalties assessed against Julie


Private parties not liable for public interest costs
  • Borden Ladner Gervais LLP
  • Canada
  • June 12 2015

As detailed elsewhere on this blog (here and here), courts are becoming increasingly resistant to attempts by third parties, specifically