There was a recent decision on a motion in the Ontario Superior Court of Justice case of Muslim Association of Canada v. Attorney General of Canada, 2023 ONSC 1923 [PDF]. This decision is quite important, and the written reasons given…
As an update to our previous article, we recently received Government of Canada a copy of an ATIP disclosure document entitled: Records relating to the mandate letter commitment to make anti-abortion charities lose their charitable status from November 30, 2021…
We received the requested Access To Information and Privacy (ATIP) disclosure package from CRA on March 12, 2023, regarding complete copies of T3010 Charity Information Return forms including complete information for all Schedules of three former charities namely Beth Oloth,…
Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations. These letters from CRA cover many different grounds for de-registration. Some relate to relatively minor matters such as an…
It is tax time so just a reminder that there are still “abusive charity gifting tax schemes“ which promise that you will yield more tax savings than your investment CRA has already declined over $7 billion worth of receipts from…
The Federal Court of Appeal dismissed a request by Human Concern International to postpone the suspension that CRA had imposed upon them. Then Human Concern International made a leave to appeal application to the Supreme Court and the Supreme Court…
Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations. These letters from CRA cover many different grounds for de-registration. Some relate to relatively minor matters such as an…
I have learnt that one sometimes needs patience when dealing with the Federal government. For example, when you put in an ATIP request, they have 30 days to respond. Thirty days may seem like a long time, but I got…
I am delighted to be doing my third webinar for Blackbaud’s True North Webinar Series. Here are the details: Compliance and Receipting for Canadian Charities Thursday, January 26 at 1:00 p.m. ET Legal compliance is important for all Canadian organizations.…
As we have noted before in our blog on November 28, 2022, entitled Statement by the Canada’s Taxpayers’ Ombudsperson on CRA examination will be significantly hindered by the confidentiality provisions of the ITA relating to charities, Canada’s Taxpayers’ Ombudsperson will…
Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations. These letters from CRA cover many different grounds for de-registration. Some relate to relatively minor matters such as an…
After advocating for over a decade that the confidentiality provisions of the Income Tax Act of Canada need to be updated, Canada’s Taxpayers’ Ombudsperson has noted that the confidentiality provisions relating to registered charities, amongst other matters, will hinder their…
CRA has made some changes to their Charities Listing to include RCAAAs as we have discussed in a different blog. In this note, I will share my concern that the current way that the RCAAAs are listed on the CRA…
In a recent Federal Court of Appeal Decision, Fortius Foundation v. Canada (National Revenue), (PDF) the FCA dismissed a motion for interim relief from the charity that CRA has proposed to revoke. The charity wanted to stop CRA from taking…
Here is a recent case from the Tax Court of Canada on receipts issued by three registered charities Leduc Society for Christian Education v. The King. The case involves three different registered charities in Alberta which provide Christian education as…
Here is the Blumbergs’ Pre-Budget Submission for the 2023 Canadian Federal Budget. For those who have been following our law firm’s submissions over the last 10 years, they have focussed on transparency and accountability in the non-profit and charity sector.…
In a recent copy of an access to information package that I requested, there is some discussion in CRA documents of proposed responses relating to the Liberal party platform’s commitment to not provide charitable status to anti-abortion groups. It is…
Here is a draft Business Plan for the Charities Directorate of CRA. It will be helpful for people who want to understand how the Charities Directorate operates and what it prioritizes. Here is the executive summary: Section 1 Executive Summary…
Here is the WE Charity/Free the Children – Notice of Penalty from CRA dated Aug 24 2015 from CRA. We just received a redacted copy from CRA. I am not sure if this document has been made public before. The…
Here are some of the recent revocations by CRA. You can find out more about these charities on the CRA website. Headwaters Foundation Revoked-Audited BC VANCOUVER 2022-09-10 Ashreigny Charitable Foundation Revoked-Audited ON PETERBOROUGH 2022-09-10 KUPAS HACHESED MEOROTH Revoked-Audited QC…
In this CRA presentation from November 2019 entitled Charities and Aggressive Tax Planning Dual Audit Project, the CRA discusses the partnership between the Charities Directorate and the High Net Worth Compliance Directorate.
This presentation entitled Complex Audit Team discusses how the Charities Directorate of the CRA will work with other parts of CRA (such as the International, Large Business and Investigations Branch (ILBIB)) to prevent aggressive tax planning involving charities. It discusses…
Here is a slide deck from CRA entitled Charities Directorate Plans and Priorities 2019 – 2020. It sets out the top priorities of the various divisions within Charities Directorate. It notes the policies they are working on updating, the priorities…
Here is a CRA presentation entitled Charities Directorate, LPRAB Complex Audit Project Action Plan. The presentation discusses the Charities Directorate and audits of complex transactions involving charities.