The Budget Implementation Act No. 1 was recently passed which allows for “(l) enabling registered charities to enter into charitable partnerships with organizations other than qualified donees under certain conditions;”. There has been a lot of changes and misunderstandings about this…
Guardian Capital recently published another edition of its Amplify newsletter with an article from Blumbergs on ‘Top Fallacies about Canadian Private Foundations in Canada in 2022‘.
On June 8, 2022, the House of Commons considered a private members bill namely C-240, An Act to amend the Income Tax Act (donations involving private corporation shares or real estate). The vote was for second reading and having the…
CRA discusses Federal/Provincial/Territorial Network of Charity Regulators in a new page. I’m very pleased that this page has been set up and it provides greater transparency on the regulation of charities in Canada. The Network has been around since 2004,…
Many Canadian registered charities have a December 31 fiscal year-end. These calendar year-end charities, need to ensure that they can accurately and completely file their T3010 by June 30 of this year. Here are a few suggestions: -For smaller and…
The Globe and Mail recently covered a bill in the Senate that if passed would create a foreign lobbyist register. Here is Bill 237, An Act to establish the Foreign Influence Registry and to amend the Criminal Code. Here are…
Here is a list of registered charities on May 20, 2022, that were penalized: Fondation québécoise du SIDA Registered QC MONTRÉAL 2007-04-30 HUMAN CONCERN INTERNATIONAL (HCI) Registered ON OTTAWA 1983-01-01 Universal Educational Institute of Canada Registered AB EDMONTON 1993-01-01…
Americans are reeling from a recent leak of the Supreme Court draft opinion that is poised to overturn Roe v. Wade and leave abortion in the hands of state politicians, causing many Americans to decry what they believe to be…
We have made a number of updates to the CharityData.ca website. We have reimported the 2019 and 2020 data to ensure that it uses the latest data from CRA. We have modified the base year for searches from 2019 to…
Tony Manconi has been the Director General of the Charities Directorate since 2016. I have had the pleasure of working with Tony and anyone who works with him knows that he is a very sincere and nice person who cares…
The Department of Finance has released Explanatory Notes Relating to the Income Tax Act and Other Legislation. Here is the full version. Below are the sections dealing with registered charities and mainly the new qualifying disbursement rules dealing with non-qualified…
I will be presenting to the Foundation, Endowment and Not For Profit Investment Summit on Navigating the Top Compliance Issues Facing Canadian Foundations. Here is some further information: Thursday, May 12, 2022, at 9:30 AM LEGAL UPDATE: LATEST DEVELOPMENTS Navigating…
Here is our article Gifts by Canadian Charities to the United Nations and its Agencies in 2019. In this article, we will look at funding of the United Nations and its agencies by Canadian registered charities. The UN is considered…
In this article, Gifts by Canadian Charities to Donor Advised Funds in 2019, we will look at gifts from Canadian registered charities to Canadian charities that are donor advised funds. We recently reviewed the T3010 information for 2019. The database…
Here is our article Gifts by Canadian Charities to the Registered Foreign Universities in 2019. In this article, we will look at funding of registered foreign universities that are qualified donees by Canadian registered charities. We recently reviewed the T3010…
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…
Finally, the “CRA Guidance Protection of the Environment and Charitable Registration” is available to the public. This 2014 version obtained through ATIP is the first non-redacted version of the guidance available to the public. Previously, only the footnotes were available…
Here is the CRA Guidance Purposes Not Furthered which discusses when CRA would register a charity when with respect to some purposes there may not be enough information. Essentially, it sets out the risk assessment that CRA would use. CRA…
Here is CRA Guidance on Credit Counselling. The document was obtained through access to information and privacy. The guidance “discusses considerations for assessing whether credit counselling services further charitable purposes and meet other requirements of the Income Tax Act. It…
Here is the CRA Guidance CRA Guidance Classifying income earned by registered charities from their rental of real estate obtained through access to information. The guidance discusses “whether the revenue earned from rental of real property by a charity (in…
The Honourable Justice Guy R. Smith dismissed an appeal on the Banyan Tree Foundation matter. This goes back to 2002 and donations that CRA was alleging were part of an abusive charity gifting tax scheme. Here is a copy of…
The Department of Finance has released the Notice of Ways and Means Motion to introduce an Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022, and other measures. Here is a PDF. It is…
The Logic recently had an article entitled “Liberals plan to order increase in charity foundations’ spending, following The Logic’s investigation“. The article notes: The commitment comes after an investigation by The Logic found that seven percent of charities, and…
I am very grateful that Mary Barroll, President of CharityVillage, spent over an hour with me discussing the charity sector in Canada including business activities and social enterprise as well as regulator and public policy issues. For those interested in…