Promoting public media as a charitable purpose
A Landmark Decision for Charitable Status The New Zealand Court of Appeal’s decision in Better Public Media Trust v. Attorney-General[1]marked a significant milestone in the advancement of charity law in New Zealand and other common law countries, particularly concerning the […]
De Heenan Blaikie à Miller Thomson, dix ans plus tard
Le Droit en bref
Il y a dix ans, jour pour jour, le monde juridique était secoué par la dissolution du cabinet d’avocats Heenan Blaikie. Cette institution renommée, bien ancrée à Montréal, était reconnue pour son vivier de talents exceptionnels qui œuvraient pour des […]
The new trust reporting rules’ potential impact on internal charitable trusts, endowments, and donor advised funds
The Canada Revenue Agency has clarified on November 10, 2023 that charities are not required to file T3 information returns for internal trusts. Please see our November 10, 2023 Social Impact Newsletter article for more information. Introduction We have previously […]
Quoi de neuf en droit des successions?
Droit-Inc.
(Disponible en français seulement) Troy McEachren parle des tendances actuelles en matière de droit successoral, dans le cadre d’une entrevue à Droit-Inc. « Souvent, les gens pensent qu’il s’agit juste de la rédaction d’un testament mais c’est beaucoup plus que […]
Budget 2023 and changes to the alternative minimum tax: Be careful when donating publicly listed securities
High-net worth clients who plan to donate publicly listed securities (e.g. public company shares, ETFs, mutual fund units, etc.) to charity should be aware—and wary—of proposed tax changes in the 2023 Federal Budget. Introduced in 1986, the federal alternative minimum […]
What does Quebec’s updated language law mean for not-for-profits and charities?
1. What is the Charter? What is Bill 96? Quebec’s Charter of the French Language (the “Charter”) was adopted in 1977. It made French the everyday language of Quebec and imposed language regulations in most public settings. On June 1, […]
$17 million estate gift to private foundation not eligible for tax credit: Lessons from last-minute tax planning
The Tax Court of Canada decision in Odette (Estate) v the Queen[1] demonstrates two equally important principles. The first is the need to carefully review complex provisions of the Income Tax Act (Canada) (the “ITA”) when developing a tax plan. […]
Troy McEachren quoted in Canadian Lawyer article on MAID legislation
Canadian Lawyer
With the Senate passage of Bill C-7 on Wednesday night and royal assent received, Canadians now have expanded rights to medical assistance in dying (MAID). The new legislation “was expected,” says Montreal private client lawyer Troy McEachren. Revisions to the […]
Donation of ecological or cultural property – timing is everything: Lessons from Yellow Point Lodge Ltd. v. Canada, 2020 FCA 195 (CanLII)
The recent Federal Court of Appeal (FCA) decision in Yellow Point Lodge Ltd. v. Canada, 2020 FCA 195 (CanLII) (Yellow Point) is a reminder that timing can be everything when making donations of ecologically sensitive land or Canadian cultural property. […]
COVID-19: A relief resource for commercial tenants and landlords across Canada
Miller Thomson LLP recognises this is an unprecedented time and we continue to be committed to the well-being and sustainability of our clients. The government and various other institutions have implemented a number of measures aimed at providing economic relief […]
