The Charities Directorate has just published a new page which sets out how members of the public can obtain information about registered charities. Here is the link to the CRA page: Here is the text of the CRA page…
I have been concerned that it is not easy for people interested in Ontario non-profit and charity sector to obtain information on Ontario non-profit corporations. With the Federal government the information is available online and free. I have been requesting…
Today the House of Commons Standing Committee on Finance (FINA) released its much anticipated report on Tax Incentives for Charitable Giving in Canada. The report discuss “Charitable Donations and Donors in Canada”, “The Regulation of Charities”, “Tax Incentives and their…
The Charities Directorate of the Canada Revenue Agency has announced the revocation of The Voice of the Cerebral Palsied of Greater Vancouver as a charity for allegedly high fundraising costs while using a third party fundraiser. The press release is…
In this article entitled “Atheist Activist Group Sues IRS Over ‘Preferential Treatment of Churches’” in the Christian News Network it discusses the exemption that churches having to filing the US form 990 and how one group is challenging that preferential…
Here is an important article in the Chronicle of Philanthropy outlining an initiative to try and have charities electronically file their annual returns in the US and have this information more easily accessible online at no charge. Although Canadian charities…
Vancouver Sun investigative reporter David Baines has just written a followup article entitled “Vancouver museum’s “Michelangelo” sculptures fail to sell at auction”. In this article he discusses how the valuations of the sculptures exaggerated their fair market value and how…
The Tax Court of Canada has denied more charitable donation receipts because they did not have all the mandatory elements. The judge also was concerned that the cash ‘donations’ may never have in fact taken place. Here is a link…
Here is my article on the new Ontario Not-for-Profit Corporations Act (“ONCA”) that I prepared for the Ontario Trillium Foundation blog The main Ontario Trillium Foundation blog is at: For those who are not familiar with OTF it…
Here are comments from the Association of Fundraising Professionals on the Private Members Bill of Mr. Peter Braid, MP from Kitchener-Waterloo. The AFP expresses some concern about the part of the Bill which would change the deadline for donations to…
I missed this article by Vancouver Sun columnist David Baines last summer entitled “Baines: Couple who cheated tax department suffer litany of woes: Chartered accountant Martin Johnson and estranged wife Celia Martin failed to declare fees earned on art donation”. …
The Hamilton Spectator in an article entitled “Redeemer settles $6-million lawsuit with families” is reporting that Redeemer University College has made a payout to settle a lawsuit over receipts it issued as part of a forgiveable loan program. Here is…
For many Canadian non-profits under the CNCA it is easier to file the annual return online. This can now be done at the Industry Canada’s Online Filing Centre. Here is a link to Industry Canada’s Online Filing Centre. If…
In the case of Glooscap Heritage Society v. The Queen, a charity had its charitable status revoked for improperly issuing tax receipts and operating for the benefit of a tax shelter. The Charity filed an objection to the revocation and…
The Charities Directorate has released a new T3010 (13) Registered Charity Information Return for Canadian registered charities with fiscal year ends after January 1, 2013. The changes on the T3010 (13) are basically more questions about the political activities of…
The Vancouver Sun has recently written an article “Blockbuster donation of ‘Michelangelo’ sculptures turns into multi-million-dollar bust: Sotheby’s says tiny terracotta sculptures are worth $200,000 to $300,000, a fraction of their appraised value”. The article discusses the valuation of certain…
The CRA recently wrote a letter in French on whether charitable foundations are allowed to make gifts to section 501(c)(3) US charities, because of paragraph 7 of article XXI of the U.S. Tax Convention? The CRA answered no. Their reason…
In a recent Tax Court of Canada case Afovia v. the Queen, Paris J. decided that CRA can revoke a charity for issuing official donation receipts that do not have all the mandatory elements on them. As well, CRA can…
The CRA has updated their publication P113(E) Rev. 12 which deals with “Gifts and Income Tax 2012” Here is a link to the CRA publication:
CRA’s Guidance on political activities was updated in December 2012. There are some minor changes to reflect changes to the disbursement quota and recent budgets including the 2012 Federal Budget dealing with political activities and Canadian charities. The CRA had…
The Charities Directorate of the Canada Revenue Agency has announced the revocation of the registration of Trinity Divine Outreach Ministries as a registered charity for involvement in the Innovative Gifting Inc. scheme which we have discussed a number of times…
The Charities Directorate of the Canada Revenue Agency has announced the revocation of the charitable registration of International Fellowship Mission Inc.. Here is a CRA press release: “The Canada Revenue Agency revokes the registration of International Fellowship Mission Inc. Ottawa,…
The Canadian Department of Finance has released through Freedom of Information a Q&A on Budget 2012 and Canadian charities and political activities. Here is a copy of the memo Q&A on Budget 2012 and Canadian charities and political activities
The Canadian Department of Finance has released a memo on “Reaction to Budget 2012 Charitable Sector Proposals” Here is a copy of the Finance memo on Reaction to Budget 2012 Charitable Sector Proposals.