In Glover v. The Queen, the Tax Court dealt with a donation of software under a gifting arrangement and whether there was donative intent. The TCC found there was no donative intent and then sided with CRA that the taxpayer cannot…
In the Tax Court of Canada case of Mapish v. The Queen, Mr. Mapish maintains that he made charitable donations to a charity called Revival Time Ministries International. CRA reassessed Mr. Mapish and denied his tax credits for $9,600 in 2007…
In the case of Humane Society of Canada for the Protection of Animals and the Environment, the Federal Court of Appeal dealt with a case in which the CRA had issued a notice of intent to revoke the status of the charity,…
Here is a recent article I wrote “Canadian Charities and Political Activities: Keeping room temperature in a chilly environment“.
Political activities and charities has been a hot button issue over the last few years. With Prime Minister Harper launching the 2015 election today it is important for Canadian charities to be aware of their legal obligations and to comply…
Registered Charities every year must file the T3010 Registered Charity Information Return. It is supposed to be filed within 6 months of the fiscal year end for each charity. Here are excerpts from the comments by Cathy Hawara, Director General of…
In the recent Supreme Court of Canada decision Guindon v. Canada – 2015 SCC 41 the SCC has upheld the third party civil penalties provided under the Income Tax Act. I have discussed the Guindon case here (October 2012) and here (June 2013) and…
In a recent decision of the Federal Court of Appeal Public Television Association of Quebec v. Canada (National Revenue), 2015 FCA 170 the court dealt with funding by a Canadian registered charity of a US charity. There have been 3…
CRA recently released a letter which discusses whether a Chief's Council, relating to several First Nations, would be considered a public body performing a function of government for purposes of para. 149(1)(c) of the Act such that it would be…
CRA has recently posted two new web pages on Charities and political activities (Budget 2012) and The audit process for charities. The two pages have some new information and statistics but really are just cogent expressions of the CRA's views. …
The CRA has revoked the Canadian Friends of Pearl Children for involvement with what CRA would term an abusive charity gifting tax scheme. Here is the CRA press release: The Canada Revenue Agency revokes the registration of the Canadian…
In Duggan v. The Queen, 2015 TCC 175 (CanLII), the appellant appealed the Minister's previous assessments which denied charitable credits that the appellant claimed in their 2007 and 2008 taxation years, with respect to charitable donations that were allegedly made. The Tax Court of…
Here is an interesting Federal Court case McNally v. Canada (National Revenue) 2015 FC 767 dealing with a delay by CRA in issuing a notice of assessment when a taxpayer has participated in what CRA would an abusive charity gifting tax scheme.…
The Canada Revenue Agency (“CRA”) has provided a new option for charities to receive the latest notices from the Charities Directorate and the annual reminder to file the Form T3010, Registered Charity Information Return, by e-mail (rather than by regular mail). …
The CRA has posted guidance on the recent 2015 Federal Budget and specifically the provisions relating to donations involving private corporation shares or real estate and the ability of registered charities to invest in limited partnerships. You can read the CRA guidance here…
On July 15, 2015 Mark Blumberg will be delivering a 2 hour presentation entitled “Top 20 Charity Law Issues for Canadian Registered Charities” in Ottawa. The presentation is complimentary but if you are interested in attending you should register here. Here…
'The Deceptive Marketing Practices Digest' was recently released by the Competition Bureau. The Bureau is committed to enhancing transparency and communication so they are providing this publication which contains information on the relevant provisions of the Competition Act relating to advertising. …
I will be on a panel at Carleton University on July 16 discussing “Public policy for philanthropy, charities and nonprofits– The issue we cannot ignore” with Cathy Barr, Senior Vice-President, Imagine Canada and Liz Sutherland, Policy Advisor, Ontario Nonprofit Network. Here is the invitation:…
In De Santis v. The Queen, 2015 TCC 95 (CanLII) CRA challenged the valuation of wine. In this case the Tax Court of Canada sided with the donor as the CRA had not introduced evidence to rebut the evidence of the…
CRA recently released a letter discussing the required retention period, according to the Income Tax Act (Canada) for the books and records of a corporation (non-profits and registered charities), including the required retention period for a corporation that has dissolved. …
CRA recently released a letter which discussed whether the lottery income received by a non-profit organization (the 'Association') is subject to taxation in the hands of the Association. The Association provided funding for physical and recreational activities. The Association obtained its funding from…
The Hudson Institute has recently released The Index of Philanthropic Freedom 2015. The survey looked at 64 countries and “Through these expert opinion surveys, in-depth information was collected on three main indicators: 1) ease of registering and operating civil society…
In Rae v. Canada (National Revenue), 2015 FC 707 (CanLII), Ms. Rose Marie Joan Rae had invested in what CRA terms an “abusive charity gifting tax scheme”. She filed her 2013 tax return in 2014 and has yet to receive…
On March 26, 2015, Rick Stewart, Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch, of the Canada Revenue Agency, made a presentation to the Finance Committee on terrorism. Here are some excerpts of the presentation. We're here to discuss the…