We recently reviewed the private foundations contained on the T3010 Registered Charity Information Return for 2013, 2014 and 2015. We looked at who had the largest expenditures, what their total assets were and the percentage of total assets that were disbursed…
British Columbia’s new Societies Act (the “new Act”), which replaces the previous Society Act (the “old Act”), was passed on May 14, 2015, and recently came into force on November 28, 2016. Societies incorporated in British Columbia will have two…
The Charities Directorate of the Canada Revenue Agency (CRA) recently released a new form which allows charities to easily update CRA on any changes to their directors, trustees or like officials. The Charities Directorate will not speak to an individual…
There is an amazing tax incentive available to Canadians. Few people who are knowledgeable about charities want to discuss it. It just does not get any respect! I am referring to the ability of Canadians to donate to “foreign prescribed universities”.…
Recently in the UK there were fines imposed by the Information Commissioner’s Office on two prominent charities. This raised the issue of charities and privacy of donor information. Essentially there were three concerns raised. 1) Screening donors for wealth and lifestyle…
Canada Revenue Agency recently released a new CRA guidance, CG-026, Relieving conditions attributable to being aged and charitable registration that replaces the previous CPS-002 Relief of the Aged CRA guidance. The new guidance explains how CRA interprets and applies the law as…
CRA has just released a chapter in their Income Tax Folio series for charities and non-profit organizations. The new part is S7-F1-C1, Split-receipting and Deemed Fair Market Value. Income Tax Folios are CRA’s official summary of its interpretation on certain…
Mark Blumberg recently presented a webinar for the Canadian Charity Law Association (CCLA) to discuss CRA’s consultation on political activities and the importance of Canadian charities conducting political activities. The deadline for submissions to CRA has been extended to…
Employment and Social Development Canada is running the Canada’s Volunteer Awards program, to recognize the outstanding contributions of individual volunteers, not-for-profit organizations and businesses in Canada that are helping communities. If you are interested in submitting a nomination for the awards, you can…
CRA recently announced that the mailing of a printed copy of the Form T2081, Excess Corporate Holdings Worksheet for Private Foundations will no longer be sent out to affected charities. However, this form will be accessible to affected charities on…
CRA recently announced that the deadline for online submissions for its political activities consultation has been extended to December 14th, 2016. The CRA is looking for feedback on the rules and CRA's guidance relating to political activities. You can email your submissions…
Corporations Canada recently implemented changes to a number of its forms on its website under the Canada Not-for-profit Corporations Act ('CNCA'), the Canada Business Corporations Act, and the Special Act of Parliament. Some of these changes include the addition of the new department name…
If your charity is considering conducting political activities here are some basic questions you might want to ask: What are the charity’s legal “objects” – not mission or vision etc. – charities are only supposed to deal with political activities…
We are looking to hire Charity and Corporate Law Clerk / Legal Assistant, Here is further information.
For some the mention of ONCA causes anxiety or anger. Never fear – help is here! Here are “20 Ways We May Be Able To Help You With ONCA as We Go Into 2017“.
I recently wrote an article for Hilborn entitled “CRA consultation on political activities – to submit or not to submit?” Here is the text of the article: CRA consultation on political activities – to submit or not to submit? The…
Recently we noticed that CRA is now including a T3010 reminder notice in the Notification of Registration letters being issued to new Canadian registered charities. The reminder notice relates to the due date of the charity's annual information return with CRA. This…
CRA recently released its first video as part of a new educational video series on 'Gifting and Receipting'. This series is meant to educate the public, donors, and those involved in the charitable sector on the type of donations that…
I am pleased to be co-presenting to the ICN a webinar on “CRA Regulations and the Political Activities of Charities“. Here is the blurb on it: An ICN Webinar – CRA Regulations and the Political Activities of Charities On September…
We are proud to present the Blumbergs’ Snapshot of the Ontario Charity Sector 2014. The data subset used is the CRA's 2014 T3010 data but only for registered charities based in Ontario. A large part of the Canadian registered charity sector is based…
We had previously covered the V. Ross Morrison v. The Queen case dealing with the Canadian Humanitarian Trust and the Canadian Gift Initiatives donation programs. The appellants appealed the earlier decision of Justice F.J. Pizzitelli of the Tax Court of Canada and…
As many know the CRA has launched a consultation on political activities by Canadian charities. The Canadian Charity Law Association will be having Mark Blumberg present a webinar on the consultation and various ways of responding or not responding to it.…
The UK Charity Commission has published a report regarding its inquiry into a registered charity (the Bristol Community Church Trust). The inquiry started in 2011 and related to sexual abuse allegations that were made against the charity's youth pastor and…
As part of the CRA focus on political activities the CRA did some educational activities and awareness raising about the rules for Canadian charities conducting political activities. Here is a copy of the Charities Directorate Political Activities Education and Information Plan.