Charities Taxation, Policy and Practice - Caselaw Collection

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The Caselaw Collection book of the Charities Taxation, Policy and Practice library is a three-volume comprehensive collection of all caselaw concerning charities and charitable donations including some case law from foreign jurisdictions regularly cited by the Canadian courts. All Canadian cases dealing with charities, non-profits, and charitable donations decided under the Income Tax Act have been included as well as provincial cases selected for their general application across Canada.

Highlights of this collection include recent cases:

  • A new section on Revocation of Registration along with cases exploring the intention to revoke a foundations charitable registration
  • Benefits Received Is it a gift?
    • Goheen v. R. has been affirmed by the Federal Court of Appeal where return of deposit was not new basis of reassessment but was additional evidence in support of Ministers theory of no donative intent.
    • Van Der Steen v. R., where the taxpayer made a payment to a registered charity and claimed the amount as a gift. The Minister of National Revenue reassessed taxpayer and the taxpayer appealed. The appeal was allowed regarding penalties but dismissed regarding disallowance of credits.
  • Gifts in Kind Valuation and Related Issues
    • The tax court of Canada dismissed an appeal concerning a taxpayers reassessment by the Canada Revenue Agency in Kaul v. The Queen, where taxpayers would invest a minimum amount of $3,500, but get donation receipt for $10,000 and a 43% return. It was concluded that fair market value of art was the price paid and not appraised value.
    • In Morrison v. R., where the taxpayers appeals from reassessments regarding their participation in pharmaceutical donation programs and claiming tax credits for 2003, 2004, and 2005 taxation years.

Supplements invoiced separately.


Practice Area:
Tax planning


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