Here is a copy of the Regulatory Impact Analysis Statement for the Canada Not-for-profit Corporations Act (CNCA). This document prepared by Industry Canada provides some interesting background and information on the Canada Not-for-profit Corporations Act (CNCA).
The CRA has placed some new web pages about the CNCA on its website. Here is the relevant link: There will be additional CRA information such as newsletters on the subject. Also Industry Canada has placed hundreds of…
Here is a copy of the Blumbergs Canadian Charity Law List – October 2011. To sign up and receive monthly updates go to FEATURED 1) Industry Canada announces that on Monday October 17, 2011 Canada Not-for-profit Corporations Act (CNCA)…
The long awaited Canada Not-for-profit Corporations Act will come into force on October 17, 2011. Until October 16 the current legislation (the Canada Corporations Act) can be used for incorporation but as of October 17, 2011 only the new Federal…
In 2009 the CRA released a draft “Consultation on Proposed Guidance on Advancement of Religion as a charitable purpose” which has some examples in Appendix A of objects and activities that could be used for “advancement of religion” applications. Read…
[HERE IS AN UPDATED VERSION OF THE BLUMBERGS' RECEIPTING KIT AS OF 2018] I am working through the Charity Law Information Program of Capacity Builders to prepare a “Receipting Kit” which is a 25 page explanation of how charities should receipt. It…
The Charities Directorate has recently released information obtained from the T3010 Registered Charity Information Return. It paints an interesting portrait of the charitable sector. Analysis of Government funding of Canadian Registered Charities, 2000-2009 Assets Reported by Canadian Registered Charities, 2000-2009…
Imagine Canada is looking for peer reviewers for its new Standards Program. “Are you interested in collaborating with a team of qualified colleagues to evaluate the practices of charities and nonprofits against a new set of Canada-wide shared standards? As…
Here is an interesting report involving a UK charity with many lessons that can be learned by Canadian charities. The UK charity raised money for the Tsunami in 2004 and the Pakistan earthquake in 2005. In 2006 there were allegations…
Here is an interesting article by Jamie Golombek entitled “A crazy tale of tax fraud”. Unfortunately these types of unsophisticated schemes cost hundreds of millions of taxpayer dollars. They are referred to as receipting fraud. There is another type…
Here is a very interesting document from the Max Bell Foundation which outlines some of the difficulties and opportunities for Canadian charities and NGOs to engage in more meaningful and effective public policy discussions. Canada’s Voluntary Sector and Public Policy…
Here is an upcoming webinar “The role of the Not-for-Profit Board Treasurer”. Here is the blurb: Free webinar: The role of the Not-for-Profit Board Treasurer Treasurers of not-for-profit organizations play a key role in ensuring the financial sustainability of the…
Here is an archived webinar that was originally recorded on March 23, 2011 entitled “Dangerous Opinions – Legal and Ethical Issues with Legal Opinions on Charity Law and the Income Tax Act” with David Thompson from Scarfone Hawkins LLP. Mr.…
Here is a brief note entitled Foreign Contractors of Canadian Registered Charities Carrying out the Canadian Charity’s Projects – A Very Simplified View of the Process Hopefull,y this article will help Canadian charities understand in a simplified manner how a…
The Chronicle of Philanthropy has published a lengthy article by Caroline Preston entitled “Multiple Methods of Valuing Drugs Create an Unclear Picture of Aid Totals”. It covers a number of important issues for both Canadian and US charities who either…
In March 2011 a $6 million dollar claim was launched against Redeemer Foundation and Redeemer University College and their “Forgivable Loan Program”. CRA disallowed certain years of the program. We have covered the Redeemer University on this blog in its…
I requested from CRA information about the status of Third Party Penalties (TPP). Some Third Party Penalties are applied to individuals (who are involved with charities) and some to the registered charity itself. As at August 30, 2011 CRA advised:…
Here is an article that appeared in Valuation Law Review entitled “Lemberg, et al. v. Perris” dealing with accountant liability when referring clients to charity schemes. “Valuation Law Review Volume 17, Issue 2, copyright by The Canadian Institute of…
Here is an article in Valuation Law Review entitled Tax Donation Fallout “Valuation Law Review Volume 17, Issue 2, copyright by The Canadian Institute of Chartered Business Valuators, www.cicbv.ca 277 Wellington St. West, Suite 710, Toronto, ON, M5V 3H2, is…
Here is a case comment on Maréchaux v. The Queen that recently appeared in Valuation Law Review. “Valuation Law Review Volume 17, Issue 2, copyright by The Canadian Institute of Chartered Business Valuators, www.cicbv.ca 277 Wellington St. West, Suite 710,…
Here is an article that appeared in Valuation Law Review entitled “Innovative Gifting Inc. and the House of the Good Shepherd, et al.” on the issue of enforcement of fundraising contracts. It is very important that charities obtain legal advice…
Here is my article Budget 2011 and new “ineligible individual” category: How this can affect your Canadian registered charity.
Here is a copy of The Valuation Law Review – Vol 17 Issue 2 September 2011 Taxation Decisions of The Canadian Institute of Chartered Business Valuators (CICBV). In this edition it discusses Marechaux, Lemberg, Lockie, Innovative Gifting and Russell and…
Here is a note on “Which Universities Outside of Canada are prescribed universities under Schedule VIII of the Income Tax Act (Canada) and therefore qualified donees?” Which Universities Outside of Canada are prescribed universities under Schedule VIII of the Income…