We recently updated our course titled Fundamentals of Running a Private or Public Foundation in Canada. This seven-hour course focuses on compliance issues with an emphasis on those specifically relevant to running a private or public foundation that is a…
CRA has recently released a letter on whether certain Indigenous groups are a “municipal or public body performing a function of government”. In this case they are discussing an Indigenous board of health and a tribal health organization. In this…
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…
Recently there has been more scrutiny on donors and restricted gifts. Here is an article by US professor Roger Colinvaux entitled “Strings are Attached: Placing a Spotlight on the Hidden Subsidy for Perpetual Donor Limits on Gifts“. It will be…
This CRA letter explains the CRA’s view on Paragraph 7 of Article XXI of the Canada-U.S. Treaty and why the treaty does not make US 501(c)(3) organizations into “qualified donees”. For registered charities in Canada, the CRA’s views are important.…
Here is another case involving the Canadian Humanitarian Trust Tax Shelter (“CHT Arrangement”). The case is called Parker, R. v. The King (TCC). The decision goes into extensive detail about the tax shelter arrangement and the donation.
As we had discussed in our blog on March 24, 2023, Corporations Canada will begin issuing Notices of Intent to Dissolve to CNCA non-profit corporations that have not filed their Annual Return in 3 years or more. Now, Corporations Canada…
I recently was provided with a copy of a letter that a secular humanist group received from the Charities Directorate of CRA. I asked if I could post the letter anonymously, and they agreed. Essentially the secular humanist group, I…
If you look at the CRA’s Charities Listing and search under “Sanction” and “Penalized” you will see at the moment there are three charities penalized. Here are the three: Organization name Status Type of qualified donee Province/Territory City Effective date…
CRA recently sent out a reminder that if your charity has a December 31 fiscal year end, you need to file your T3010 by June 30, 2023. Keep in mind that the number one reason that a Canadian charity loses…
Not sure how many people have an hour to hear me discuss with Mary Barroll, President of CharityVillage, issues facing the Canadian non-profit and charity sector. For those who are interested in the sector and its future, it may be worthwhile. I try…
Here is the Blumbergs Snapshot of the Alberta Charity Sector 2021. We recently reviewed the T3010 Registered Charity Information Return database for 2021 as part of the Sean Blumberg Transparency Project. The database covers about 30,354 of the approximately 86,000…
Here is the Blumbergs Snapshot of the Quebec Charity Sector 2021. We recently reviewed the T3010 Registered Charity Information Return database for 2021 as part of the Sean Blumberg Transparency Project. The database covers about 30,354 of the approximately 86,000…
I received this note from the CRA today. It will be helpful for those who are interested in the recent changes to the T3010 as well as the existing questions on the T3010. Good afternoon, as a result of Budget…
We recently reviewed the categories of Canadian registered charities on the T3010 Registered Charity Information Return for 2021. The database, prepared by the Charities Directorate of CRA in February 2023, covers about 84,000 charities. The Canadian charity sector is divided…
Here is the Blumbergs Snapshot of the Atlantic Provinces Charity Sector 2021 (Newfoundland and Labrador, New Brunswick, Nova Scotia, Prince Edward Island). We recently reviewed the T3010 Registered Charity Information Return database for 2021 as part of the Sean Blumberg…
There was a recent Globe and Mail article “CRA typo causes a multimillion-dollar mistake for the Hewitt Foundation“. This article is a reminder of the importance of the T3010. It is used by many different groups, not only regulators. This…
Recently the Future of Good had an article written by Gabe Oatley entitled Investigation: Ontario Trillium Foundation ‘Muzzled’ Charities with Changes to Advocacy Policy. The article raises two primary questions – does the OTF refuse to fund groups who are…
I saw some interesting questions posed by Ken Wyman relating to advocacy on LinkedIn. Ken, who is a well-known fundraising expert, has always been interested in advocacy and he shared his list with us. Canadian non-profits and charities often don’t…
Here is the Blumbergs Snapshot of the British Columbia Charity Sector 2021. We recently reviewed the T3010 Registered Charity Information Return database for 2021 as part of the Sean Blumberg Transparency Project. The database covers about 30,354 of the approximately…
Here is a letter from CRA dealing with a charity that provides a municipality (qualified donee) with funds. Depending on how the funds are provided, they may not be recognized as a gift under the ITA. With the changes in…
In Herring v. The Queen and related cases, the appeals of a number of different people who had ‘invested’ in the Banyan Tree Foundation’s ‘leveraged donation program’ were dismissed. These investments, what CRA used to call “abusive charity gifting tax…
We had previously posted the Notice of Intention to revoke for Colel Chabad Lubavitch Foundation of Israel. I just noticed that there was also a Federal Court of Appeal decision in COLEL CHABAD LUBAVITCH FOUNDATION OF ISRAEL v. MINISTER OF…
On May 11, 2023, the Supreme Court of Canada dismissed an application for leave to appeal in the case of Fortius Foundation v. M.N.R., with costs. Apparently, there was a motion to adduce fresh evidence and that was granted. We…