I was just looking at an internal Charities Directorate letter that is part of an ATIP disclosure. It deals with suggestions for the Charities Directorate to do research, and one of the topics is disinformation. Also a suggestion on dealing…
Here is a document from the Charities Directorate of CRA prepared for a webinar but it sets out quite clearly the CRA’s approach to answering questions on generic and controversial issues such as crisis pregnancy centres, terrorism, Muslim charities and…
The following 1700 corporations are slated for dissolution by Corporations Canada for non-filing of their annual return (Form 4022). Some of the groups may have subsequently done their filings and they may have been removed from the list. …
About 10,000 CNCA corporations that have not filed their annual returns in the last 3 years will be dissolved. Here are below some further names of corporations that have been dissolved. We have discussed this topic in multiple previous blogs. …
We have some upcoming online programs that you might find helpful. Receipting for Canadian Registered Charities 2024 (July 9, 2024 at 1:00PM – 4:30PM EST)(Online) Top 20 Charity Law Issues for Canadian Registered Charities (August 14, 2024 at 1:00PM…
I recently noticed that the Charities Directorate has a privacy impact assessment dealing with information that the Charities Directorate maintains and uses. Needless to say, the Charities Directorate has some sensitive information, for example, relating to ineligible individuals and information…
Today, Blumbergs Professional Corporation is releasing the 2024 Blumbergs ONCA Suitcase. The new Ontario Not-for-profit Corporations Act, 2010 (ONCA) came into force on October 19, 2021. In 2013, we launched our first ONCA Suitcase, in which we consolidated available ONCA-related…
The Ontario Not-for-Profit Corporations Act (“ONCA”) came into force on October 19, 2021 and groups have until October 19, 2024 to bring themselves into compliance with the ‘new’ act. Many groups who have not begun the process yet will probably…
We recently obtained a copy of a 15-page Finance Department disclosure on AMT changes and charities that someone had requested. To put it mildly, it is heavily redacted. After a long redaction, it notes: “And capital gains (the main…
Here is an updated Canadian Charity Legal Checklist by Mark Blumberg – May 2024. It is a checklist for Canadian registered charities to assist them with managing compliance issues. We use it as part of our informal risk reviews for registered charities.…
We have discussed in our previous blog Ontario Government reduces reporting by charities in Ontario to Ontario Public Guardian and Trustee the reduced reporting requirements for charities operating in Ontario. A client of ours recently received a notice because they filed…
It was very nice to see this notice from CRA today reminding registered charities that are Ontario non-profits under ONCA that they may need to make corporate changes and they should get CRA preapproval of objects: Charities and giving…
The CRA has reminded charities that they can engage in foreign activities, but there are rules regarding how such activities are carried out. For some in the sector, this note may seem obvious, but there is a lot of confusion…
Today, the Federal Liberal Government proposed Bill C-70 An Act respecting countering foreign interference. Here is the text of Bill C-70 In the summary of the Bill, it states that the Bill in: “Part 4 enacts the Foreign Influence Transparency…
In October 2023, we wrote a blog entitled “Ontario Government proposing to remove requirement for charities to notify the OPGT when established”. It discussed the Ontario government’s proposal to eliminate certain unnecessary and duplicative reporting to the Ontario Public Guardian and…
On March 21, 2024, the Federal Court Appeal provided a decision in Sigma Chi Canadian Foundation v. Canada (National Revenue) dealing with the revocation of a Canadian registered charity. The case dealt with a number of issues, including direction…
Here is a description of the presentation: Charity Receipting in the Digital Age Thursday, April 25 at 1:00 pm EST For charities and nonprofits, ensuring correct receipting processes at your organization can be an overwhelming, yet necessary undertaking. With…
Today, Canadian Finance Minister Chrystia Freeland introduced the Federal 2024 Budget. Here is a note with our comments on the 2024 Canadian Federal Budget and its impact on the Canadian charitable sector.
CRA recently put out a letter dealing with Canadian taxpayers claiming Canadian charity gifts and the five-year carry forward. For “most” people, when they donate to a Canadian registered charity, they claim the donation on their tax return the…
Every year I make some comments on Statistics Canada’s release of tax data. While in this note, I will discuss their normal release, we have also posted some custom data that we have received from Statistics Canada that are discussed…
The Ontario government has sent out a notice that they have updated a number of the ONCA forms. When preparing an ONCA form always try to use the most up-to-date form. Other forms than the ones mentioned below have also…
CRA has recently published their Report on the Charities Program 2021 to 2022. Here are some preliminary comments on the Report: The report highlights the increasing number of private foundations compared to public foundations. It is interesting that CRA…
Here is the press release from CRA: Fugitive Brampton tax preparer caught and jailed for $34 million fraudulent charitable donation scheme March 22, 2024 Brampton, Ontario Canada Revenue Agency The Canada Revenue Agency (CRA) announced today that Festus Bayden…
CRA has recently updated guidance “P113-23e Gifts and the Income Tax Act” with information on the donations and tax incentives. CRA updates the guidance every year although the changes are usually not that substantial. In this case, there were no…