Impact Social

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July 2010

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Client Awarded Judgment Against Accountant Who Advised In Favour Of Donation Tax Shelter Scheme

Andrew Valentine

The Ontario Superior Court of Justice recently awarded approximately $45,000 to two individuals who sued their accountant for advising them to participate in a donation tax shelter arrangement and for taking secret commissions in respect of the scheme.  The donors...

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New CRA Guidance on Foreign Activities

Robert B. Hayhoe

On July 8, 2010 CRA released an important new Guidance document: « Canadian Registered Charities Carrying Out Activities Outside Canada » (available at http://www.cra.gc.ca/tx/chrts/plcy/cgd/tsd-cnd-eng.html).  This new Guidance replaces CRA Guide RC4106.  It had been the subject of an extensive consultation process in...

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Fees Under the New Not-For-Profit Corporations Act

Andrew Valentine

Mahsa Pezeshki, Corporate Law Clerk Miller Thomson Markham mpezeshki@millerthomson.com 905.415.6473 Industry Canada has recently released a schedule of fees related to various applications and corporate procedures under the new Not-For-Profit Corporations Act (“NFPCA”).  While the NFPCA is not yet in...

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Tax Treatment of Non-Profit Organizations

A CRA technical interpretation released earlier this year addresses several issues related to the tax treatment of non-profit organizations (NPO).  In the document, CRA reviews the treatment of the income of an NPO upon the loss of NPO status, the...

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A Uniform Informal Public Appeals Act

Kate Lazier

Recently, a working group of the Uniform Law Conference of Canada released a consultation paper on a Uniform Informal Public Appeals Act (the “Act”).  The Uniform Law Conference of Canada considers areas in which provincial and territorial laws would benefit...

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Corporate Giving – Are Corporate Donations Always the Responsible Thing To Do?

A glance at the website of any major corporation, big bank or industry player will show a page (if not many) dedicated to setting out that company’s commitment to community involvement and, often, highlighting its various corporate donations.  The recent...

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New CRA Guidance on Upholding Human Rights and Charitable Registration

Kate Lazier

The Canada Revenue Agency (“CRA”) recently finalized its proposed guidance on the protection of human rights and charitable registration.  We discussed the proposed guidance in detail in the Miller Thomson LLP Charity and Not-For-Profit May 2009 newsletter.  In the Guidance...

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