CRA Announces 2009 Charities Information Sessions (formerly Roadshows)
The CRA has begun announcing their free 2009 Charities Information Sessions (formerly Roadshows).
Canadian Charity Law
Charity law in Canada is a mixture of federal and provincial legislation plus common law and trust law. It is important that registered charities understand their compliance requirements. If you wish to understand your charity law obligations you can retain our law firm by contacting us.
Canadian Charity Law top resources:
Can a Religious School that is a registered Canadian charity provide a receipt for tuition?
It depends. The Charities Directorate Information Circular IC 75-23 (Tuition Fees and Charitable Donations paid to privately supported secular and religious schools) sets out the CRA administrative policy with respect to when and how Canadian charities that have religious schools…
Ontario Public Guardian and Trustee’s Tips for Managing Fundraising Risks
Here are the Ontario Public Guardian and Trustee’s Tips for Managing Fundraising Risks. Tips for Managing Fundraising Risks Directors and trustees who wish to avoid complaints about a charity’s fundraising practices and the use of charitable property should follow the…
North Korea, Canadian sanctions and Canadian charities – toughened sanctions
Canadian charities operating in North Korea must pay close attention to Canadian sanctions. These sanctions were recently tightened. Canadian Economic Sanctions Update – 31 July 2009 Entry into force of the Regulations Amending the Regulations Implementing the United Nations Resolution…
CRA releases fillable T2050 Application to Register a Charity Under the Income Tax Act
The Charities Directorate of the Canada Revenue Agency just released a fillable T2050 Application for charitable status which will make it easier for organizations to complete the form and presumably make it more legible. You can obtain a copy of…
Revised CRA questions and answers on applying for registered charity status
Here is a revised CRA “Questions and Answers” for charitable registration
CIDA Issues Paper on Corporate Social Responsibility (CSR) and extractive sector (mining, oil)
Here is a CIDA Issues Paper on Corporate Social Responsibility (CSR) and extractive sector (mining, oil). Well worth reviewing for those interested in international development and the importance of natural resources.
Charity Law Information Program (CLIP) – Annotated T3010B Registered Charity Information Return
Here is a copy of the Annotated T3010B from CLIP. It will be updated periodically to include different information from different sources. The Charity Law Information Program (CLIP) is a project of Capacity Builders, funded by the Canada Revenue Agency.…
Gifts by Canadians to US Charitable Organizations – Some general CRA comments
Here is a copy of a recent letter from CRA with respect to gifts by Canadians to U.S. charitable organizations. It summarizes CRA’s views on the subject. LANGIND E DOCNUM 2009-0322801E5 AUTHOR Danis, Sylvie DESCKEY 25 RATEKEY 2 REFDATE 090717…
New T2050 (09) from CRA for charity status applications
In late July 2009 CRA changed the 2008 T2050 form to the new T2050 (09) – they added a few blank pages to the 2008 revised application form for example for the description of activities. Get the new form.
Imagine Canada proposal for Voluntary Standards of Excellence in Canada’s Voluntary Sector
Imagine Canada just released “A Proposal to Implement Voluntary Standards of Excellence in Canada’s Voluntary Sector”.
Canadian Charities Operating in Quebec or Issuing Receipts to Quebec residents
Organizations that operate in Quebec or issue official donation receipts to Quebec residents should be aware that Revenu Quebec may require that those organizations either apply to Revenu Quebec for charitable registration or upon the organization receiving CRA status require…
Canadian Charities and Transparency
I recently read a short article by Adam Rothwell of Intelligent Giving in the UK. He argues that UK charities are not very transparent. I am not sure that the situation is any different here in Canada. In an article…
Searching the CRA Charity Directorate’s website – a workaround
Have you ever had trouble finding information on the CRA’s website relating to charities? Well the site has really improved over the last couple of years and is a lot more user friendly. However, here is a suggestion if you…
CRA publishes warning on issuing official donation receipts for gifts of services by Charities
CRA has just published a reminder to charities that “Issuing receipts Caution: Gifts of services. A registered charity is not permitted to issue an official donation receipt for a gift of service. At law, a gift is a voluntary transfer…
Is transfer of proceeds to Canadian registered charity a gift? CRA discusses one situation
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA. Prenez note que ce document, bien qu’exact au moment émis, peut ne pas représenter la…
David Baines article on fundraising telemarketing firm Xentel DM Inc.
David Baines, a reporter with the Vancouver Sun, recently wrote an article on a telemarketing firm Xentel DM Inc.. It is entitled “Charity fundraisers not so charitable”. The article is at or http://74.125.93.132/search?q=cache:nNTR88K0xPUJ:www.vancouversun.com/story_print.html%3Fid%3D1450998%26sponsor%3D+xentel+vancouver+sun&cd=1&hl=en&ct=clnk&gl=ca
Paper on “Regulating Self-Regulation in the Charitable Sector:” is very thought provoking
I recently read a draft paper entitled Regulating Self-Regulation in the Charitable Sector: Innovation or Contradiction? by Susan D. Phillips, Professor and Director of the School of Public Policy and Administration at Carlton University. It is very well written and…
New Federal Canada Not-for-profit Corporations Act Receives Royal Assent June 23, 2009
The new Canada Not-for-profit Corporations Act has just received royal assent on June 23, 2009. The act has yet to be proclaimed in force and it will come into force on a day or days to be fixed by order…
Consultation on the Proposed Guidance on Activities Outside of Canada for Canadian Reg. Charities
CRA has just released “Consultation on the Proposed Guidance on Activities Outside of Canada for Canadian Registered Charities”. CRA is seeking input and comment by September 30, 2009. The Consultation was at [It has now moved to ] Here…
Canada Revenue Agency Guidance on Fundraising by Canadian charities
[Here is CRA’s 2012 updated fundraising guidance information – ] CRA has just released its Guidance on Fundraising by Canadian charities. You can see the document in English at: and in French at: It is 35 pages…
CRA discusses split receipting of donations to a church
This CRA letter discusses when a registered charity (a church), will fund the attendance of children to a week long camp that is associated with the church and when the children that will attend the camp are not children of…
CRA provides comments on split receipting and donations when child benefits
The CRA recently discussed when a charity that provides affordable housing for people with intellectual disabilities is to receive a donation from a parent then “Can a charitable tax receipt be issued when parents make a donation to the charity…
Major Canadian law firm sued for negligent RCAAA tax opinion
Cassels Brock & Blackwell has just been hit with a major lawsuit over a tax shelter scheme. Here is a copy of the Statement of Claim in Lipson v Cassels Brock Blackwell LLP. None of the allegations in the statement…