In July 2011 the CRA imposed a penalty of $174,228.08 on the Reimer Express Foundation Inc, which is a Canadian private foundation based in Winnipeg. The penalties related to certain payments that CRA characterizes as gifts to non-qualified donees. Paul…
The Charities Directorate of the CRA has posted a page on CIDA’s Sahel Crisis Matching Fund. Here is a link to the CRA’s Sahel Crisis Matching Fund page Here is the text of the page: “Sahel Crisis Matching Fund…
The Canadian government is launching a matching program for donations made by Canadians to organizations from August 7 – September 30, 2012. CIDA notes: “An estimated 18.7 million people in the Sahel region in West Africa are affected by a…
The Standing Committee on Finance Pre-Budget submission deadline for the 2013 Canadian Federal Budget has passed. I put in a brief submission with a number of recommendations including: Recommendations: 1) We need better governance in the charity sector through education…
In Edwards v. The Queen, 2012 TCC 264 (July 23, 2012) the Tax Court dealt with whether it would allow a further delay in hearing a test case related to what CRA terms an abusive gifting tax scheme. This case…
The CRA has released today a new Guidance CG-014, Community Economic Development Activities and Charitable Registration. It replaces Guide RC4143, Registered Charities: Community Economic Development Programs. This guidance is really important for those dealing with social enterprise issues. Here is…
If you take a look at a Canadian registered charity on the CRA Charities Directorate database you will note the option to click “Quick View” and it provides a better user interface to review certain information on the T3010. To…
The CRA has revoked the registered charity status of Friday’s Child International The main concern appears to be whether the activities were actually educational and therefore charitable and personal benefits of a director who was the chairperson. CRA notes: “Our…
The CRA recently revoked the registered charity Divine Faith and Deliverance Assembly. I note it as the reasons for revocations were refreshingly mundane and not extraordinary and many charities could learn from the issues Some of the non-compliance includes: Failing…
Here is a copy of a letter from the Charities Directorate to the Hindu Temple Society of Canada. It is interesting for a number of reasons in that it discusses penalties for making gifts to non-qualified donees and the imposition…
A UK law firm Farrer & Co recently published an article entitled “Tax reputation for high-profile individuals and corporations – being ‘legal’ is not enough”. Although it is a UK article it provides some important points for Canadians who are…
The new Ontario Not-for-Profit Corporations Act (ONCA) is targeted to be brought into force by the Ontario government January 1, 2013. Both the Ministry of Consumer Services (MCS) and the Ministry of Government Services (MGS) will share responsibility for the…
The Ontario government has released Background Information on the Ontario Not-for-Profit Corporations Act (2010). In the background they note that the “ONCA is targeted to come into force on January 1st, 2013”. Here is the information from the Ontario government:…
Paul Waldie of the Globe and Mail just wrote an article “New scrutiny on charities snares Riddell foundation” which discusses a small penalty against the Riddell private foundation for owning too many shares under the excess business holdings rules for…
With the recent release of two Canadian aid workers who were working for the Norwegian Refugee Council there has been discussion about whether Canadian charities or aid workers should work in places that are in the midst of conflict. Humanitarian…
Canada has sanctions against a number of countries. These countries include: Burma / Myanmar, Belarus, Cote d’Ivoire, Democratic Republic of the Congo, Eritrea, Iran, Iraq, Lebanon, Libya, Liberia, North Korea, Sierra Leone, Somalia, Sudan, Syria, Tunisia, Egypt and Zimbabwe. Canadian…
Here is some great advice on some of the advantages and dangers of charities using social media as well as what you can do to mitigate such risk. First of all I should admit that I did not even know…
This CRA letter looks at “Whether a donation receipt can be issued by a charity to an individual who has agreed to donate wines and incur expenses in hosting a fundraising dinner on behalf of the charity, and to the…
The CRA has announced “The Application review process Web page has been updated to reflect the new procedures we follow when an applicant does not respond to our request for clarification or more information.” CRA is streamlining the application system…
The CRA recently released a press release that “Stéphane Saintonge, one of the promoters of an art-donation scheme to the municipality of Larouche in the Saguenay region, pleaded guilty to a tax evasion charge today before the Court of Quebec…
According to the Globe and Mail “An environmental charity at the centre of controversy surrounding political activism and foreign donations is taking the rare step of releasing a detailed account of grant recipients and international donors in an effort to…
Here is a recent report entitled “The impact of the public benefit requirement in the Charities Act 2006: perceptions, knowledge and experience”. It has been interesting to watch the public benefit discussion in the UK. It would not be a…
Here is the cost decision of Strathy J. in the Cannon v Funds for Canada Foundation et al class action case. Cannon v Funds for Canada Foundation et al HEADNOTE: Reasons for costs. Citation: 2012 ONSC 3009 RE: Michael…
We have noted for a number of years that almost $500 million in “false” receipts have been issued. These are fraudulent receipts – no complicated scheme is involved and typically is no donation at all to a charity. (These are…