Over the last 10 or more years, we have published over 2500 blog posts. Except for a few avid readers, that might be a little overwhelming so we have started to create a directory of some of the top resources…
We noted a few months ago that “CRA recently revokes registered charity status of 2 large religious groups doing foreign activities“. We provided the limited details that were available from the CRA Charities Listing at the time. Now here are…
The CRA has been working for years on the Charities IT Modernization Project or CHAMP. CHAMP is going to affect charity applications in that they will need to be filed electronically, as of November 2018. CHAMP will also allow charities to…
Here is an updated article on the difference between a conduit and a structured arrangement – it is entitled Canadian Charities and Foreign Activities: Conduit versus Structured Arrangement. .
In our note “CRA Questions on Charities Assisting Those Affected by the Conflict in Syria” it includes some common questions and answers from CRA on charities assisting those affected by the conflict in Syria.
Here is our note “Common Paragraphs for an Administrative Fairness Letter from the Charities Directorate of CRA“. It contains explanations of common concerns that CRA may find during an audit that, unless appropriately addressed, may result in various penalties, sanctions or…
In a presentation to E&Y Gary Huenemoeder of the Charities Directorate provided certain updated audit statistics for 2016-2017 which shows the outcomes of the CRA's completed audits. Audit statistics(2016-2017) •Audits completed –652 Results: •Clean audits –38 •Education letters issued –387…
In this article “Top 68 CRA Reasons for Denying your Canadian Registered Charity Application” we have obtained from CRA a list of some of the most common and not so common reasons for CRA to be concerned with a charity…
CRA has just released the 2018 T3010 Registered Charity Information Return. The T3010 is a form that Canadian registered charities need to file each year within six months of their fiscal year-end. Failure to file the return can quickly result in…
CRA recently released a short video on who is the true donor. These and other short videos are helpful for charities but nothing replaces real in person programs. Unfortunately, CRA has stopped their popular Charities Information Sessions (which were called “Road…
School boards can be registered charities. But school boards can also fit into another category of qualified donee that provides the ability to issue receipts with far less compliance obligations. CRA recently released a letter discussing whether school boards are…
If you are a Canadian charity operating outside of Canada you need to pay attention to whether there are sanctions relating to a particular country, business, organization, individual etc. You can see an updated list of at the Consolidated Special Economic Measures…
Ontario Not-for-Profit Corporations Act (ONCA) was passed in 2010 and supposed to come into force in July 2013. The Ontario government has announced that they were “working to bring ONCA into force as early as possible, with a target of early 2020”. …
A great deal has been written about legal compliance surrounding charities in Canada. Much of that material, however, is highly specialized, hard to understand, and sometimes esoteric. As a result, it can be difficult for charities, employees, and volunteers to…
Being a director of a Canadian registered charity is an important task and this article may be helpful in explaining some of the expectations and requirements of the position. Download PDF version There are approximately 600,000 Canadians who voluntarily serve…
The CRA has responded to some questions that were posed at our recent Charity Law Institute session. The presentation by Tania Lewis and Jennifer Fraser of the Charities Directorate was on the new CHAMP or Charity Modernization Program of CRA which will result…
Here is a new checklist from Blumbergs that will assist Canadian registered charities either interested or currently conducting foreign activities. It is called Canadian Charity Foreign Activity Legal Checklist – Working with Foreign Charities or Intermediaries 2017. Some other resources that…
Starting December 12, 2017, Corporations Canada will allow copies of documents filed under the Canada Not-for-profit Corporations Act (CNCA) to be purchased online. Copies of the documents can be ordered using Corporations Canada’s Online Filing Centre and orders will be…
The US House and Senate are looking at major changes to the tax code that could have a significant impact on US donors and whether they receive any tax incentives for their donations. Now, 1 in 3 US donors may get…
As we have noted before the Cutting Unnecessary Red Tape Act, 2017 (Bill 154) has passed and today it received Royal Assent. It will make a number of changes to the current Ontario Corporations Act and also the upcoming Ontario Not-For-Profit…
Apparently a class action lawsuit has been launched relating to the GLGI scheme. In a press release the lawyers for the plaintiffs note “the commencement of a proposed $800 million class action lawsuit against Global Learning Group Inc. (GLGI), and other individuals and entities…
The CRA has recently announced the launch of a new program called the Charities Education Program. The program is going to have CRA auditors visit charities but not in the normal audit capacity. The CRA anticipates that about 500 of these visits…
On November 20, 2017 I am presenting to the AFP GTA Congress 2017 a breakout session “T3010 and Transparency in the Charitable Sector”. Here are the details: G-04: T3010 and Transparency in the Charitable Sector Workshop Topic: Financial/Legal Monday, November 20, 2017…
On November 1, 2017 the Cutting Unnecessary Red Tape Act, 2017 (Bill 154) passed. It still requires Royal Assent before coming into force. Bill 154 made changes to ONCA (which will probably only come into force years from now) but made…