The CRA has updated its “media kit” and specifically the facts and figures section. Here is some of the information from the CRA website: Charities facts and figures The number of registered charities continued to grow in 2013. As of…
The CRA has prepared a new video series entitled “Charities and their participation in political activities”. It has 3 videos which are each about 3 minutes long. There has been a great deal of interest in political activities and charities…
Here is a notice from Industry Canada that they are sending to federal non-profit corporations under the Canada Corporations Act.
I will be presenting at the Ontario Hospital Association's conference “Strengthening Foundation Governance: Current Issues, Challenges and Solutions” on May 30, 2014 in Toronto. My topic is: “Boards and Resource Development: Tension, Challenges and Opportunities • Why are some board…
Here is an updated version of the Blumbergs Charity Legal Checklist. We hope that you find it a useful tool to help your Canadian registered charity deal with compliance issues. It is a work in progress so please do send in…
For a number of years we have been providing the public with copies of CRA revocation letters. These letters set out the CRA reasons for revocation of charitable status when CRA is alleging cause. This the second part of the…
In an article entitled “Canada Revenue Agency expands investigations of tax shelters”, Kevin Donovan of the Toronto Star discusses how “As many as 12 charity tax shelter promoters are under criminal investigation for schemes that saw donors contribute millions of…
Many Canadian non-profit corporations don't know about the Canada Not-for-profit Corporations Act (“CNCA”) which came into force in 2011 and requires that all existing Canada Corporations Act (CCA) non-profit corporations must transition to the CNCA by October 17, 2014. Corporations that do not…
In the Holst case the Honourable Justice Judith Woods rejected certain taxpayers alleged donations to a church. She noted: “[9] I accept that Mr. Holst and Ms. Hillier attended church services at Israelite and Celestial and that…
This Thursday, Bill 85 – An Act to amend various companies statutes and to amend other statutes consequential to the Not-for-Profit Corporations Act, 2010 will enter its Second Reading by the Ontario Legislature and then be referred to a Standing…
CRA recently released a letter which discusses the taxation of amounts donated to a private charitable foundation by parents to assist teachers with certain costs, in particular if the parent donations result in a taxable benefit for the teachers. In…
CRA recently released a letter that discusses whether monthly payments from a US charitable trust paid to a former employee are taxable. This situation involved a fund that provided financial assistance to former employees, who by reason of age or…
Yesterday the Minister of State (Finance) Kevin Sorenson and National Revenue Minister Kerry-Lynne D. Findlay announced that in order to reduce administrative costs associated with charitable lotteries and to allow charities to modernize their lottery systems, there is a proposal…
In Johnson v. The Queen the Tax Court of Canada dealt with a case in which Mr. Johnson had made claims in 2002 and 2003 taxation years for donations of $18,550 and $15,500 respectively. Mister Justice Campbell concluded “It is my view that…
The Department of Finance has released the “Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures and Explanatory Notes”. Some of the provisions were announced in…
The FCA decision in Julie Guindon v. Her Majesty the Queen has been given leave to appeal to the Supreme Court. We covered this case here (Tax Court) and here (Federal Court of Appeal).
The CRA recently released a letter which discusses whether a taxpayer's estate was entitled to donation tax credits claimed for a charitable gift made by an individual in her secondary will. The use of a Primary and Secondary Will may…
Here is the list of the Ontario non-profit corporations under the Ontario Corporations Act. There are 59,605 Ontario corporations on the list. The list is 1084 pages long. Some of the Ontario corporations are active and some are inactive. We…
For a number of years we have been providing the public with copies of CRA revocation letters. These letters set out the CRA reasons for revocation of charitable status when CRA is alleging cause. We recently requested from CRA some…
Is an aboriginal band considered a level of government by CRA? Here is the response I recently received from CRA: “We had some discussion regarding this question you sent a little while ago, and I have a response for you.…
As some people know October 17, 2014 is the deadline set for Canada Corporations Act (CCA) non-profit corporations to move over to the new CNCA or face potential dissolution. It will be 3 years from the date the CNCA came…
Here is the Blumbergs’ 2013 Receipting Kit. Download Article
Federal non-profit corporations under the Canada Corporations Act (CCA) have until October 17 to continue/move over to the new CNCA. Here is a short webinar with 15 slides and takes 15 minutes on the CNCA continuance process. If you have…
Charities Information Webinar registration for the March 2014 session is now open. The topics are: What is a Related Business? (CPS-019) March 11, 2014 – 2 p.m. to 3 p.m., Eastern standard time How to donate wisely – Information for donors…