The CRA has recently posted a useful checklist entitled “Goods and services tax/harmonized sales tax (GST/HST) checklist for charities” Here is part of the CRA checklist dealing with GST for charities: Goods and services tax/harmonized sales tax (GST/HST) checklist for…
CRA advised in mid-December 2008: Proposed Fundraising Guidelines – update The feedback received has now been reviewed and we are in the process of finalizing the guidelines. We expect to have the final version of the revised document up on…
The CRA has released an updated T2050 – Application to Register a Charity Under the Income Tax Act and it is located at In this article I discuss the differences between the old and new application and guide. …
The Charities Directorate has vastly improved its section of the CRA website over the last year, although it still has a way to go!. In the past they have improved the quality and accessibility of information placed on the site. …
Here is the December edition of the Blumbergs Canadian charity law e-mail list. If you wish to receive a copy of the Blumbergs Canadian Charity Law List then please sign up at the Blumbergs’ Newsletter Page. It takes about 10…
So, Are there enough charities in Canada? According to the CRA website there are currently 83,500 registered charities in Canada. There are probably something in the range of 160,000 non-profit organizations but as many are not even registered it is…
CRA has prominently posted the following warning on its website: Under no circumstances should a registered charity lend its registration number to another organization for receipting purposes. A registered charity is responsible for all tax receipts issued under its name…
This article discusses considerations in setting up a registered Canadian charity and how to establish the charity. Download Article
This entry discusses whether social enterprise, social innovation, social financing or community economic development (CED) is charitable. The short answer is “it depends”. The slightly longer answer is that “social enterprise”, “social innovation”, “social financing” or “community economic development” (CED)…
[UPDATED POST IS HERE] Charities do a lot of great work. But with over 85,000 of them, and a few hundred bad apples amongst the lot, there will be times that you will be disappointed in a charity. …
This article discusses how Canadian charities can obtain legal services in a way that will not break the bank. This is a big problem. According to the T3010 statistics a majority of charities spend zero on professional services which services…
Here is a copy of my article ‘Bequests – Avoiding problems with the ultimate planned gift’ which was presented at a recent Ontario Bar Association Conference. Download Article
Here is a copy of my presentation to the Canadian Association of Paralegals on Establishing a Canadian Non-Profit or Charity – Avoiding practical, legal and ethical problems. Download Article
This article discusses the difference between an acceptable intermediary relationship between a Canadian charity and a foreign charity or NGO (a structured arrangement) and an unacceptable arrangement such as a conduit. Download Article
This article discusses the T3010 and the importance of filing it accurately and on time. Download Article
Here is a copy of my presentation Global Philanthropy: Canadians and Canadian Charities and Foreign Activities that I delivered to the Estate Planning Council of Toronto.
The problem of abusive charitable tax shelters using the developing world as a marketing tool continues. It just goes to show the importance of dealing with credible and legitimate charities if you want to make the world a better place.…
In Newsletter #31 CRA Advised that New T2050 and T4063 December 2008 marks the release of the new Form T2050, Application to Register a Charity Under the Income Tax Act, and its companion Guide T4063, Registering a Charity for Income…
The CRA has reminded charitable organizations (not foundations) that these charitable organizations will beginning in 2009 have to in addition to other disbursement quota requirements need to spend 3.5% of the value of all of their property the charity has…
Although this website focuses on foreign activities of Canadian registered charities, I would be remiss in not mentioning that there are many ways to perform good work abroad that are outside the charitable sector. For example, you could: 1. make…
This brief article discusses the Charitable Goods Policy of the Canada Revenue Agency. As a general rule Canadian charities can only gift or grant resources (money and equipment or anything of value) to a qualified donee including another Canadian registered…
There is no limit as to the amount of foreign activities that a Canadian charity can conduct. Newsletter No. 20 advises: Q. Is there a limit on how much activity a registered charity can carry on outside Canada? A. No.…
This FAQ looks at whether there are residency requirements for Canadian charities. FAQ – Are there Residency Requirements for the Directors of a Canadian Charity? To answer this question we first look to Registered Charity Newsletter No. 20 from the…
I recently delivered a presentation to a number of international development charities in Ottawa entitled “Encouraging Bequests While Avoiding Legal and Ethical Issues”. It covered issues such as the CRA Fundraising Policy and its effect on planned giving and bequests,…