Donors seeking to support earthquake relief efforts in New Zealand can now make direct donations to the Christchurch Earthquake Appeal Trust, located in New Zealand, and receive tax recognition in Canada for such gifts. The Income Tax Act provides that...
As described in detail in our March issue, the 2011 Budget included a number of charity tax changes. However, the government was then defeated and an election called. Despite these events, we suggest that prudent charities behave generally as if...
In the June 2010 issue of this Newsletter, we reported on an initiative of the Ontario government that sought to begin a constructive conversation with the not-for-profit sector in Ontario. This project – referred to as the Partnership Project – was...
From time to time registered charities may find themselves in situations, often driven by economic considerations, where they are considering whether to cease carrying on certain elements of their operations. While a straightforward wind-down may be possible in some circumstances,...
In the April 2010 issue of this Newsletter, we reported on the decision of the Tax Court of Canada in Coleman v. M.N.R., in which the Tax Court denied charitable donation credits claimed by various donors to a structured scholarship fundraising...
In the December 2009 issue of the Miller Thomson Charities newsletter, we reported about Bill C-27 which had been introduced by Parliament to address the issue of spam proliferation and the use of malware. That bill was re-introduced by Parliament...
Before the defeat of the government following the tabling of Budget 2011, it was expected that the new federal legislation governing non-profit corporations, the Canada Not-for-profit Corporations Act, would be in force by the end of Spring 2011. The defeat...