Tomorrow, the Humanitarian Coalition will launch an appeal for flooded Pakistan. Here is a link to their website. For those who have not heard of the Humanitarian Coalition it is “a network of Canadian NGOs determined to unite in cases…
The case involves the CRA denial of EFILING privileges to Mr. Christopher Paterson, an individual who prepares clients’ returns because he assisted them with a “scheme” in which the applicant “accepted money from taxpayers who wished to “donate” to these…
Here is a list with the 2008 – 2011 deregistrations with scanned copies of the actual letters sent by CRA to the charities outlining their reasons for revoking or annulling their charitable status. In some cases there are links to…
CRA has recently released a new guidance called “Canadian Registered Charities Carrying out Activities Outside Canada”. Although the name suggests “foreign activities” this document deals with a lot more than foreign activities. It covers the relationship between a Canadian charity…
A lot can be written on mission trips and the appropriateness of issuing receipts. CRA has been auditing charities that are innapropriately issuing receipts with certain types of trips or travel. It is very dependent on the exact facts of…
Too many people think that fair market value is the “highest price” you can get for something. In fact that is not correct and the “highest price” is not fair market value – it is the “highest price”. Here is…
There was recently an interesting case “Innovative Gifting Inc. v. House of the Good Shepherd” that involved charities. This was not a case involving the Federal Court of Appeal or Tax Court – the usual places charity law issues are…
Chris Sorensen of Macleans recently wrote a piece entitled “An artful scheme: One firm’s pitch to help people use a tax shelter by buying and then donating old photos is raising eyebrows in the art world and words of caution…
Just goes to show that no matter how many front charities the Charities Directorate shuts down there will always be gullible individuals ready to believe any business that says one can put down $1,000 and get a $5,000 donation receipt. …
The Charities Directorate of CRA has added a number of new pages dealing with revoking registrations of Canadian registered charities. These pages will help a charity that is either proposed to be revoked or has been revoked understand its rights…
The CRA is cracking down on tax preparers and others who issue false charitable donation receipts. Canada Revenue Agency News Release Brampton tax preparer guilty of tax fraud scheme Brampton, Ontario, July 15, 2010…On June 29, 2010, Leslie George…
The Tax Court of Canada case Nantel, M. et al. v. The Queen provides an interesting discussion of valuation of art. The court dismissed the taxpayers appeals and sided with the Canada Revenue Agency. The case is at: The…
According to a press release from the CRA, a Canadian registered charity has had its status revoked for being part of a support network for a listed terrorist organization. As an aside Canadian charities wanting to comply with the rules…
Here is a copy of the powerpoint slides from a presentation delivered by Danie Huppé-Cranford to the International Committee on Fundraising Organizations (ICFO) Annual General Meeting, May 14, 2010 entitled “Compliance Overview – Major Non-Compliance Issues”. Download Article
Here is an article I wrote for Charity Village entitled “Is it legal and ethical to take over a dormant Canadian charity?” View Article
Here is my July 2010 Blumbergs Canadian Charity Law List. To sign up just provide your e-mail address at: 1) CRA’s New Guidance for Canadian Registered Charities Carrying out Activities Outside Canada -9 years coming but worth the wait…
The CRA has laid charges against a promoter of an art donation scheme in which there was a donation of overvalued artwork to the Municipality of Larouche. Municipalities are qualified donees entitled to issue official donation receipts just like registered…
This case involves an accountant, Mr. Michael George Perris, recommending a charity tax shelter scheme to his client that was unsuccessful. The case deals with whether this accountant is a fiduciary and if so whether he breached his fiduciary duties…
CRA has just released a new guidance called “Canadian Registered Charities Carrying out Activities Outside Canada”. Although the name indicates “foreign activities” this document deals with a lot more than foreign activities. It covers the relationship between a…
Here is a sample contractor agreement for a Canadian registered charity conducting foreign activities. One of the elements of having direction and control for a foreign intermediary is to have a written agreement. Therefore it is important that charities have…
The CRA has just released a revised version of their document “Donations to Prescribed Universities Outside Canada”. It has helpful information for foreign universities interested in being designated a “prescribed university”. Although this document just hints at it – it…
Here is a link to the upcoming Ottawa seminar
here is a revised version on the UK Charity Commission Guidance Internal Financial Controls for Charities (CC8) Here is the summary: A1. What is this guidance about? Internal financial controls are essential checks and procedures that help charity trustees:…
Here is the Blumbergs Canadian Charity Law List – June 2010 -if you would like to be on our mailing list you can do so at: https://cancharlaw.thewire.dev/subscribe/ If you find the information useful please forward to friends. There is no…