The Miller Thomson Foundation is pleased to announce the recipients for its 2012 National Scholarship Programme. 100 high school students will receive entrance scholarships in the amount of $3000 each to support their pursuit of secondary education in Canada. Over...
Two recent CRA technical interpretations offer guidance into the CRA’s views on issues affecting sports clubs and associations operating as non-profit organizations (“NPOs”). As part of an ongoing audit project, the CRA is reviewing the operations of a wide range...
The CRA released a technical interpretation on May 23, 2012 (2010-0391511E5) concerning whether a donation receipt can be issued by a charity to an individual who has agreed to host a fundraising dinner on behalf of a charity and to...
The Ontario Superior Court of Justice recently decided a case involving two groups that each claimed to be the proper trustees of the property of a congregation of the Serbian Orthodox Diocese of Canada (the “Diocese”). The congregation was not...
The recent decision of the Tax Court of Canada in Grosset v. The Queen offers a reminder to charities and their donors to beware the risks involved with false receipts. The case involved two taxpayers, Oneil and James Grossett, appealing...