The Chartered Professional Accountants of Canada (CPA Canada) have released today a booklet entitled 20 Questions Directors of Not-for-Profit Organizations Should Ask about Mergers. It is located on this CPA Canada page. It is written by Andrea Cohen Barrack, CEO of the Ontario…
In a 44 page cost decision Pizzitelli J. discusses how much costs should be given to CRA (the Respondent) with respect to the abusive charity gifting tax scheme, GLGI, that he had previously provided a judgment in. The hearings on…
If your charity is considering litigation it might find recent guidance from the Charity Commission of England and Wales useful. It sets out some principles which should guide trustees. The Charity Commission in its guidance notes: There are some important…
The CBC recently wrote an article entitled “Iris Kirby House fundraising foundation refiles public charity disclosure documents to fix errors”. The article covered a registered charity and the mistakes in its T3010 Registered Charity Information Return filings. It is not often…
The Charity Commission of England and Wales has recently released a draft guidance on the types of controls English charities should be using when providing grants to non-English charities. The draft guidance is entitled “Grant funding an organisation that isn’t a…
Recently at the BOND website there was a good article on importance of funding local civil society organizations (CSOs) and how the mindset of some funders needs to change. The Article is entitled “From rhetoric to reality – how do…
Here is the Blumbergs' Submission to Finance Committee in August 2016 on transparency and accountability.
The Charities Directorate of the Canada Revenue Agency ('CRA') recently developed an infographic to help charities remember their T3010 filing deadlines. CRA is in the process of introducing new and different ways to encourage voluntary compliance for Canadian registered charities. The T3010 is…
In May 2016 we found out that Cathy Hawara, the Director General of the Charities Directorate, had received a promotion and become the Deputy Assistant Commissioner of the Legislative Policy and Regulatory Affairs Branch of the CRA. Cathy had been…
The Canada Revenue Agency ('CRA') has recently released a new online questionnaire which is designed to provide the general public with basic knowledge to help make an informed decision when deciding whether or not to apply for charitable registration. There…
The Blumbergs' Canadian Charity Law Institute 2016 will be held on Friday October 28, 2016 at Oakham House in Toronto. The Institute always has a full day of speakers discussing legal and ethical issues affecting Canadian non-profits and charities. The tentative presentation…
Blumbergs has just released a new website with over 10 years T3010 information for each Canadian registered charity. The site is a beta being tested but if you are interested you can visit the website at www.charitydata.ca It is free…
In a recent decision of the Tax Court of Canada, Duguay, N. v. The Queen, a taxpayer claimed charitable donations made to a Canadian registered charity providing housing for low-income people and seniors residences but these were denied and the taxpayer…
CRA recently released new information on their position regarding the retention period for church offering envelopes. CRA has indicated that starting in 2016 (and including church offering envelopes for the 2015 tax year), church offering envelopes (when used as a source document)…
In a recent decision Mariano v. The Queen, the Tax Court of Canada (TCC) awarded a very large cost award in favour of CRA (who was the respondent in the matter) and against GLGI, the promoter, and some of its investors. The…
A recent case, Credit Counselling Services of Atlantic Canada Inc. v. The Queen, 2016 FCA 193, dealt with an annulment of a registered charity. CRA had annulled the registered charity status of Credit Counselling Services of Atlantic Canada Inc. in this…
Markou v. The Queen, 2016 TCC 137 is a super boring case dealing with the jurisdiction of the Tax Court of Canada and whether such court can make a determination as to whether certain proceeds are part of a Quistclose trust. Beyond…
Deluca v Canada, 2016 ONSC 3865, is an Ontario Court of Justice claim by Mr. Deluca against the CRA. Mr. Deluca had invested over $100,000 in a tax shelter involving a barter network and 'donations' to a registered charity. When CRA denied…
The Canada Revenue Agency ('CRA') recently revoked the charitable registration of the ACTLAP Children's Foundation (A.C.F.). CRA revoked the charitable status on the basis that the organization had operated primarily for the non-charitable purpose of furthering a tax shelter donation arrangement,…
The Ontario Court of Appeal has upheld a lower court decision which endorsed the Law Society of Upper Canada's decision to not accredit Trinity Western University's law school because of their “community covenant”. Here is the original decision Trinity Western University…
As a result of the 2016 Quebec Budget, Canadian registered charities are no longer required to complete a separate charitable registration in Quebec in order to be able to issue tax receipts to donors in Quebec. Previously, Canadian registered charities…
The Department of Finance has established an advisory committee to review tax expenditures. This will be part of an initiative to reduce “poorly targeted and inefficient programs, wasteful spending, and ineffective and obsolete Government initiatives.” What are tax expenditures? Finance…
The Financial Action Task Force (FATF) has updated The FATF Recommendations International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation. The FATF is “an independent inter-governmental body that develops and promotes policies to protect the global financial system…
On the CRA website there is a list of foreign charities that received a gift from the Canadian government. CRA has just released a new Guidance CG – 023 Qualified donee: Foreign charities that have received a gift from Her Majesty in…