Publications
Publications
Tax Shelter Arrangement Transferring Pharmaceutical Goods Found to Not Be a Gift
Jun 2023 Charity & NFP Law Update On June 8, 2023, the Tax Court of Canada provided its reasons in the---
Read MoreCRA Releases View on Directed Gifts to Municipalities
May 2023 Charity & NFP Law Update The Canada Revenue Agency (CRA) released a technical interpretation in CRA View 2022-0945221E5 on---
Read MoreCourt Declines to Intervene in Affairs of Special Act Corporation
Mar 2023 Charity & NFP Law Update The Supreme Court of Nova Scotia recently considered whether it had jurisdiction to intervene---
Read MoreTaxpayers’ Ombudsperson’s Report Concludes Comprehensive Examination of CRA’s Audit Selection Process Not Possible, Recommends Anti-Bias Training
Mar 2023 Charity & NFP Law Update Many in the charitable sector may be disappointed that the Taxpayers’ Ombudsperson, François Boileau,---
Read MoreSupreme Court of Canada Dismisses Charity’s Leave for Appeal After CRA Imposes Receipting Penalty
Feb 2023 Charity & NFP Law Update The Supreme Court of Canada, in a one sentence judgment dated February 2, 2023,---
Read MoreCourt Criticizes Religious Organization for Statutory Non-Compliance Despite Lack of Breach
Jan 2023 Charity & NFP Law Update Religious organizations can be scrutinized by the courts, even when they have not committed---
Read MoreMinister of National Revenue Can Compel Supporting Information for Tax Returns
Nov 2022 Charity & NFP Law Update The Federal Court of Appeal has affirmed the principle that the Minister of National---
Read MoreEnrollment Fees to Quasi-Private Religious Schools Not Gifts Under the Income Tax Act
Oct 2022 Charity & NFP Law Update In instances of public/private partnership where the latter entity is a registered charity, determining---
Read MoreBC Foundation Administering Government Funding Subject to Judicial Review
Aug 2022 Charity & NFP Law Update Foundations are not exempt from judicial review or from having to act in a---
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