Today the CBC published an article, “Mormon Church in Canada moved $1B out of the country tax free — and it’s legal“. Tonight on The Fifth Estate, there was a report on the same topic. The article reviewed gifts from…
Here is a recent case from the Tax Court of Canada on receipts issued by three registered charities Leduc Society for Christian Education v. The King. The case involves three different registered charities in Alberta which provide Christian education as…
The CRA has published a “readout” on the meeting of the Advisory Committee on the Charitable Sector (ACCS)(pronounced axe!) on August 25, 2022. These readouts provide almost no useful information. I have been highly critical of the Advisory Committee on…
When ordering corporate documents from Corporations Canada, it now appears that additional documents are available. It used to be listed only the documents from the Incorporation under the CNCA or continuance to the CNCA. Older documents under the Canada Corporations…
As many know, as of May 15, 2021, the Ontario Annual Return for OCA/ONCA non-profit corporations can no longer be filed with CRA (as part of the T3010 filing) and must be completed through the new Ontario Business Registry (OBR)…
Below are the full audited Hockey Canada’s financial statements for the last eight years. As we have noted before, Hockey Canada is a soliciting corporation under the Canada Not-for-profit Corporations Act (“CNCA”) and was supposed to file its financial statements…
It was very interesting to read a report from the Sprott School of Business dealing with Hockey Canada and transparency entitled Hockey Canada – Financial Information: Issues about transparency and responsiveness. The report is definitely worth reading. It was written by…
We just launched a new course titled Objects/Purposes for Canadian Charities and Changes to Your Objects This course will discuss the importance of objects for a registered charity and will be particularly relevant in three circumstances: 1. When you are a…
We just launched a new course titled Professional Advisors and Philanthropy: Helping Clients Give Effectively to Good Causes. Professional advisors can play a key role with clients in helping them understand options relating to philanthropy. Whether it is lawyers, accountants,…
Here is the Blumbergs’ Pre-Budget Submission for the 2023 Canadian Federal Budget. For those who have been following our law firm’s submissions over the last 10 years, they have focussed on transparency and accountability in the non-profit and charity sector.…
We just launched an online copy of the Blumbergs’ Canadian Charity Law Institute 2022 (Recorded October 3, 2022); Every year, Blumbergs has its Blumbergs’ Canadian Charity Law Institute. This year, for the third time, we did a “mini-institute” – very…
In a recent copy of an access to information package that I requested, there is some discussion in CRA documents of proposed responses relating to the Liberal party platform’s commitment to not provide charitable status to anti-abortion groups. It is…
Here is a draft Business Plan for the Charities Directorate of CRA. It will be helpful for people who want to understand how the Charities Directorate operates and what it prioritizes. Here is the executive summary: Section 1 Executive Summary…
Here is the WE Charity/Free the Children – Notice of Penalty from CRA dated Aug 24 2015 from CRA. We just received a redacted copy from CRA. I am not sure if this document has been made public before. The…
Here is an upcoming presentation I will be doing for the Sustainability Network. Top Ten Compliance Issues for Canadian Registered Charities with Mark Blumberg: The 2022 Edition Cost: $25 Date: October 13, 2022 from 1:00-2:00 PM ET A great deal has been written about legal compliance…
There have been many people wondering how COVID has affected the Canadian charity sector. On March 24, 2021, we released our first report which looked at 1676 registered charities. On June 9, 2021, we released our second report with 11,821…
Here are some of the recent revocations by CRA. You can find out more about these charities on the CRA website. Headwaters Foundation Revoked-Audited BC VANCOUVER 2022-09-10 Ashreigny Charitable Foundation Revoked-Audited ON PETERBOROUGH 2022-09-10 KUPAS HACHESED MEOROTH Revoked-Audited QC…
In this CRA presentation from November 2019 entitled Charities and Aggressive Tax Planning Dual Audit Project, the CRA discusses the partnership between the Charities Directorate and the High Net Worth Compliance Directorate.
This presentation entitled Complex Audit Team discusses how the Charities Directorate of the CRA will work with other parts of CRA (such as the International, Large Business and Investigations Branch (ILBIB)) to prevent aggressive tax planning involving charities. It discusses…
Here is a slide deck from CRA entitled Charities Directorate Plans and Priorities 2019 – 2020. It sets out the top priorities of the various divisions within Charities Directorate. It notes the policies they are working on updating, the priorities…
Here is a CRA presentation entitled Charities Directorate, LPRAB Complex Audit Project Action Plan. The presentation discusses the Charities Directorate and audits of complex transactions involving charities.
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.