Canadian Charity Law

Charity law in Canada is a mixture of federal and provincial legislation plus common law and trust law. It is important that registered charities understand their compliance requirements. If you wish to understand your charity law obligations you can retain our law firm by contacting us.

Canadian Charity Law top resources:

Highlights of Federal Budget 2012 relating to charities

Here is a short summary of the major provisions relating to charities in the 2012 Federal Budget – tried to keep it to 100 words but I did not make it. Budget 2012 and charities * receipting suspension for incomplete…

CRA FAQ on Budget 2012 and Gifts to foreign charitable organizations

Here is the CRA FAQ on “Gifts to foreign charitable organizations” “Gifts to foreign charitable organizations 1.What are the new requirements for registration of a foreign charitable organization that is the recipient of a gift from Her Majesty in right…

Federal Budget 2012 – transparency and political activities.

The 2012 Federal budget has an important piece on transparency namely “…to ensure that charities are accurately reporting in respect of all the activities in which they engage, the CRA will be granted the authority to suspend the tax-receipting privileges…

CRA letters to Escarpment Biosphere Foundation Inc.

As noted before the Canada Revenue Agency Charities Directorate has revoked the registration of Escarpment Biosphere Foundation Inc. () as a charity for participating in the Canadian Humanitarian Trust tax shelter gifting arrangement (Donation Program).  Here is detailed information from…

CRA revocation letters to former RCAAA Little League Baseball Canada

Here are the actual letters from the Charities Directorate of the Canada Revenue Agency to Little League Baseball Canada. Here are links to CRA Press Releases and other CRA letters to registered charities and Registered Canadian Amateur Athletic Assocations (RCAAAs)…

CRA revocation letters to former RCAAA Canadian Lacrosse Association

Here are the actual letters from the Charities Directorate of the Canada Revenue Agency to Canadian Lacrosse Association. Here are links to CRA Press Releases and other CRA letters to registered charities and Registered Canadian Amateur Athletic Assocations (RCAAAs) that…

CRA revocation letters to former RCAAA Biathlon Canada

Here are the actual letters from the Charities Directorate of the Canada Revenue Agency to Biathlon Canada. Here are links to CRA Press Releases and other CRA letters to registered charities and Registered Canadian Amateur Athletic Assocations (RCAAAs) that were…

Marcel Lauzière of Imagine Canada piece on “Role of charities”

Marcel Lauzière of Imagine Canada has written a good piece entitled “Role of Charities” in which he nicely summarizes why charities have, and should have, involvement in the political process.  Remember that charities cannot be involved in partisan political activity,…

Various CRA Letters on Article XXI of the Canada-US Tax Treaty

Here are some letters from the Canada Revenue Agency dealing with Article XXI (7) (formerly XXI(6)) of the Canada-US Tax Treaty.   2011 Letter from CRA on Article XXI of the Canada-US Tax Treaty 2011-040840 2010 Letter from CRA on…

CharityFocus.ca adds Director search feature

[Update – if you are interested in T3010 information on Canadian registered charities check out www.charitydata.ca] CharityFocus.ca is a new tool created by Imagine Canada to allow searches of Canadian registered charities.  You can now also search by directors. The link…