This CRA Presentation on Registered Charities Compliance discusses CRA’s focus on abusive tax shelters and other inappropriate uses of registered charities and how CRA is going to focus on inappropriate use of foundations while working with other parts of CRA…
Here is a letter from Francois Boileau, Taxpayers’ Ombudsperson, at the Office of the Taxpayers’ Ombudsperson, on the Systemic Examination into concerns expressed by certain Muslim-led charities around audits by the Charities Directorate and more specifically, the Research and Analysis…
Here is a heavily redacted document from CRA dealing with GLGI. It does reveal the number of “investors” in the GLGI scheme from 2006 -2014.
Here is a heavily redacted look at the Charities Directorate Compliance Division Dashboard.
In the Annual Resource Alignment Process One-Pager – Charities Directorate, CRA’s Charities Directorate is asking for additional funds to do High Net Worth Charity Audits. “This proposal is for an increase in resources for the high net worth audits initiative…
I recently received a copy of an interesting document from CRA dealing with registered charity audit stats that was released as a result of an access to information request. In this document, the CRA identifies the audit outcomes. It is…
On August 9th, 2022, the Department of Finance Canada announced that it has published draft legislation (and explanatory notes) to implement Budget 2022 tax measures and amendments for comment. Among the proposed amendments to the Income Tax Act are changes…
Today, we received some more information from CRA on penalties and suspensions including documents for the four following organizations: Fondation quebecoise du sida – 140607490RR0001_Application_Redacted Fondation quebecoise du sida – 140607490RR0001_Gov Docs_Redacted Fondation quebecoise du sida – 140607490RR0001_N.O.R_Redacted Fondation…
We posted on July 12, 2022, the financial statements of many Registered Canadian Amateur Athletic Associations or RCAAAs that were obtained through access to information. Unfortunately, CRA does not post the financial statements of charities or RCAAAs on their website.…
The New York Times recently published an article “76 Fake Charities Shared a Mailbox. The I.R.S. Approved Them All.” It is an important article in that it illustrates some of the tremendous problems in the US charity system. It is…
Trudeau is noticing abuse at Hockey Canada all of sudden and he wants to see change. Trudeau said, “We need to see Hockey Canada demonstrating a level of transparency, accountability (and) understanding of the situation they’re faced with, … There…
The Charities Directorate of CRA recently released an Access to Information document which discusses audits of registered charities. Here is our article CRA audit statistics released through freedom of information in 2022.
I found this document entitled NPO Sector Review that had been obtained through access to information. It is from 2015 and deals with CRA‘s review of the NPO sector which includes both nonprofit organizations and registered charities. The document provides…
Here is some coverage of MAC. The first article talks about MAC’s CRA audit and application in Ontario Superior Court. The second article claims that MAC promotes hatred and the Liberal government should stop funding them. Two vastly very different…
CRA discusses Federal/Provincial/Territorial Network of Charity Regulators in a new page. I’m very pleased that this page has been set up and it provides greater transparency on the regulation of charities in Canada. The Network has been around since 2004,…
Here is a list of registered charities on May 20, 2022, that were penalized: Fondation québécoise du SIDA Registered QC MONTRÉAL 2007-04-30 HUMAN CONCERN INTERNATIONAL (HCI) Registered ON OTTAWA 1983-01-01 Universal Educational Institute of Canada Registered AB EDMONTON 1993-01-01…
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…
Finally, the “CRA Guidance Protection of the Environment and Charitable Registration” is available to the public. This 2014 version obtained through ATIP is the first non-redacted version of the guidance available to the public. Previously, only the footnotes were available…
Here is CRA Guidance on Credit Counselling. The document was obtained through access to information and privacy. The guidance “discusses considerations for assessing whether credit counselling services further charitable purposes and meet other requirements of the Income Tax Act. It…
Here is the CRA Guidance CRA Guidance Classifying income earned by registered charities from their rental of real estate obtained through access to information. The guidance discusses “whether the revenue earned from rental of real property by a charity (in…
The Honourable Justice Guy R. Smith dismissed an appeal on the Banyan Tree Foundation matter. This goes back to 2002 and donations that CRA was alleging were part of an abusive charity gifting tax scheme. Here is a copy of…
The Department of Finance has released the Notice of Ways and Means Motion to introduce an Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022, and other measures. Here is a PDF. It is…
The Logic recently had an article entitled “Liberals plan to order increase in charity foundations’ spending, following The Logic’s investigation“. The article notes: The commitment comes after an investigation by The Logic found that seven percent of charities, and…
The CRA recently published their annual “Report on the Charities Program 2020 to 2021″. (PDF) Here are some comments: The Minister of National Revenue states: “To continue building and maintaining public trust in the charities regulator and the charitable sector,…