In Oloya v R, 2011 TCC 308, the taxpayer transferred non-cash property to a charity, and the Court was willing to accept that it might have been transferred by way of a gift. The charity, however, issued a receipt that…
Donation tax shelter case
Hamilton’s own Mr Justice Randall Bocock goes head-to-head with Maréchaux in Berg v R, 2012 TCC 406.
Art donation appeal dismissed
The Tax Court has released the decision of Miller J in Kossow v R, 2012 TCC 325. Ms Kossow purported to make a charitable donation through the Ideas/Berkshire donation program. The CRA disallowed all of the credits she claimed for…
NPO “Risk Project”
If you act for any not-for-profit organizations, such as condo corporations, you might want to look at the CRA’s webpage on the “Non-Profit Organization Risk Identification Project“.
Donation tax shelter class action
For an article on donation tax shelter class actions, click here.
CNFPCA in Force
The Canada Not-for-profit Corporations Act, SC 2009, c 23, is slated to come into force as of October 17, 2011, which means that corporations currently governed by the Canada Corporations Act will need to make the transition to the new…
Marechaux dismissed
The Supreme Court of Canada has dismissed the taxpayer’s application for leave to appeal from the decision of Federal Court of Appeal.
Marechaux appeal dismissed
Robert Kepes of Morris & Morris LLP reports that the Federal Court of Appeal today dismissed the taxpayer’s appeal in Maréchaux v. The Queen, 2009 TCC 587, a case which I wrote about here. Apparently, the taxpayer’s counsel struggled valiantly, but the Court, after listening to him, took a 15-minute break and then rendered a decision from the bench without hearing from the Justice lawyer.
White collar revisited
A few months ago, I wrote a post complaining about how the CRA tends to go after the taxpayers who get the caught in the middle of tax schemes rather than the schemers themselves. Karen Cooper has written an interesting…
Donato donates
The cartoonist Andrew Donato donated his cartoons and claimed a tax credit for the fair market value of them. The CRA didn’t dispute the amount of the credit he could claim, but it took the position that he had realized a capital gain on making the gift. The Tax Court agreed with the CRA in Donato v. The Queen, 2009 TCC 590.