Starting January 15, 2015, the CASL provisions pertaining to the installation of computer programs come into effect. These new provisions require persons who install software or computer programs on another person’s computer system, in the course of commercial activity, to…
Mark will be presenting at the OHA 3nd Annual Strengthening Foundation Governance Workshop on May 22, 2015 on “Top Compliance Issues for Foundations”. Here is the blurb: “Top Compliance Issues for Foundations”. • An examination of the top legal compliance…
The Canadian Charity Law Association will be delivering a webinar entitled “Business and social enterprise for charities” on January 26 at 12:00 PM EDT. This session will examine the opportunities, options and limitations for charities to engage in entrepreneurial activity.…
Over the last 6 weeks Corporations Canada of Industry Canada has sent out an estimated 16,000 notices to approximately 6000 Canadian Federal non-profit corporations that are still under the Canada Corporations Act (CCA). Industry Canada sends notices to the corporation and…
We have discussed on this blog the Broader Public Sector Executive Compensation Act, 2014 (the “Act”). The Act has now been passed on December 9, 2014 and received Royal Assent on December 11, 2014. It will be interesting to see…
We are looking forward to presenting the Blumbergs' Canadian Charity Law Boot Camp 2015 on April 14, 2015. For information or to register see: Blumbergs' Canadian Charity Law Boot Camp 2015
The Charities Directorate of the Canada Revenue Agency has revoked the charitable registration of Ecotecture: Centre for Ecological Art and Architecture for its involvement in a scheme known as the Via Project or Vintage Iconic Archives. The former registered charity…
Here is a Notice of Pending Dissolution from Industry Canada that we recently reviewed. Industry Canada will be sending out thousands of these over the next few months. If you require assistance with continuing to the new CNCA then please…
For a number of months Corporations Canada of Industry Canada has provided more director information on their website with respect to Federal non-profit Corporations under the Canada Corporations Act (“CCA”) and new Canada Not-for-profit Corporations Act (“CNCA”). Previously, the list…
Tax Court of Canada has released a number of judgements dealing with false receipting this week. The cases all relate to a scheme in Vancouver involving the issuance of approximately $12 million in false receipts. The cases of Azim Bani…
I just read this CRA FAQ with the latest numbers on abusive gifting charity tax shelters. “As of March 31, 2014, the CRA has denied more than $6.3 billion in donation claims and reassessed over 190,000 taxpayers who participated in…
CRA has posted the T3010 Registered Charity Information Returns for 82,000 of the 86,000 Canadian registered charities. About 477 Canadian registered charities identified conducting political activities whether by volunteer, staff or spending funds. Here is a link to our article…
Mark Blumberg and Brad Offman will be presenting a workshop on “Overcome Operational and Legal Challenges to Endowment Management” Here is a description of the workshop: Overcome Operational and Legal Challenges to Endowment Management This interactive workshop will cover how to…
The CBC has disclosed that CRA had provided them with a list of private information on taxpayers who had applied for certain tax benefits as a result of donating cultural property through the Cultural Property Export Review Board. Disclosure…
CRA has put up another reminder to Canadians about abusive charity gifting tax shelters. The title is “Warning: be cautious if you are thinking of participating in a gifting tax shelter schemes” CRA notes “Since 2006, the CRA has seen a…
As we have noted before the “List of registered foreign charitable organizations that have received a gift from Her Majesty in right of Canada” had lost all of its charities. Then the “Bill, Hillary & Chelsea Clinton Foundation” was added and…
The Federal Court of Appeal recently heard a case dealing with an organization that had applied for charitable status and been denied by the Charities Directorate of CRA. There were a number of grounds for refusal including that “the plan to…
Industry Canada has started the long and arduous process of notifying corporations under the Canada Corporations Act that have NOT continued to the CNCA that they will be dissolved. Industry Canada has sent notices of pending dissolution to the CCA…
Ian Ford and Norma Ford appealed a Tax Court of Canada 2014 decision relating to taxation years going back to around 1999 -2001. The decision notes that “Ian Ford and Norma Ford participated in an art donation program operated by Canadian…
Here is a copy of Ontario Bill 8, Public Sector and MPP Accountability and Transparency Act, 2014. Of particular concern is the Broader Public Sector Executive Compensation Act, 2014 (the “Act”). According to the act, “The purpose of this Act is…
Here is a recent article from Mark Blumberg and Kate Robertson entitled Ontario Corporations Don’t Need to Wait for the ONCA – Continuing from the OCA to Federal Jurisdiction. For many Ontario corporations who don’t want to wait for the ONCA which…
CRA recently released some information with respect to GST/HST and sponsorships in issue No. 93 of Excise and GST/HST News. We have included the CRA excerpt on sponsorships below: Sponsorships Public sector bodies often receive sponsorships from businesses to fund…
CRA recently released a letter which discusses whether a council that represents different Bands in a unified manner on certain Aboriginal title and rights matters qualifies as a 'public body performing a function of government'. CRA determined that the Council…
CRA recently released a letter which discussed whether income allocated to a First Nation from a limited partnership is exempt from tax because the First Nation is a public body performing a function of government. CRA had the following comments:…