As noted on this blog in June of this year the Supreme Court of Canada denied leave to appeal in the case of F. Max E. Maréchaux v. Her Majesty the Queen F. Max E. Maréchaux v. Her Majesty the…
The Canada Revenue Agency (CRA) has updated “Attachment to IC84-3R, Gifts to Certain Charitable Organizations Outside Canada” to add The Rhodes Trust – Public Purposes Fund based in the UK. This is effective as of December 15, 2010. This means…
David Baines, a reporter for the Vancouver Sun, has written another article as part of a series entitled “CRA says charities operated for ‘no obvious charitable purpose’”. Here is the article by David Baines “CRA says charities operated for ‘no…
I will be delivering with Guillermo Correa of RACI-Red Argentina para la Cooperación Internacional a workshop on capacity building at the CIVICUS World Assembly conference in Montreal looking at the Argentinean and Canadian examples. Capacity Building, Encouraging a Culture of…
Here are letters from the CRA on a private share donation transaction in which CRA revoked the status of the 4 registered charities involved. CRA letter to Essential Grace Foundation CRA letter to Malachi_3_10_Foundation CRA letter to The…
The CRA has announced the date and time of the 2011 Charities Information Sessions that CRA is offering. Here is a link to the CRA website:
Here is a CRA note on what is a qualified donee. If you are involved with governance or management of a charity it is important to understand what is a qualified donee because registered charities can make gifts to qualified…
The Charities Directorate on August 15, 2011 put out a note CG-008 – Confidentiality – Public Information Guidance which discusses the circumstances in which the CRA can divulge information about a charity. What most people don’t realize is that the…
The CRA has just issued a revised guidance on “Donation of Gift Certificates or Gift Cards Guidance”. This guidance replaces Policy Statement CPS-018, Donations of Gift Certificates. Gift certificates and gift cards are frequently donated to charities but can the…
The CRA on August 22, 2011 published their Guidance CG-011, Promotion of Animal Welfare and Charitable Registration. CRA had completed and public consultation and here is the revised guidance. Here is the link: Here is the summary from the…
The Globe and Mail published an article yesterday “Lawyers targeted over charity tax schemes”.
The Dept. of Finance has released some Legislative Proposals Relating to the ITA on August 16, 2011. These proposals deal with implementing the June 2011 budget proposals which include a number of proposals to prevent abuse of charities and RCAAAs.…
Here is a CRA letter on whether amount paid by Canadian estate to a U.S. charity is a gift to a qualified donee in a particular situation. It deals with an estate of a deceased who wished to have the…
Here is a CRA letter on whether a particular cooperative in Canada is tax exempt under s.149(1)(l) of the Act Here is the conclusion: “As the Co-op was required to pay surplus and provide financial support to members, it did…
AFP will be putting on an Ethics & Accountability Workshop: “Weaving Ethics into Your Fundraising” on September 8 in Toronto. Here is more information AFP Ethics & Accountability Workshop: “Weaving Ethics into Your Fundraising” September 8, 2011 LOCATION: St.…
The Charities Directorate of CRA has just put Charities Connection No. 8. It discusses receipting, the East Africa Drought Relief Fund and the PM’s volunteer awards. Here is a link to
Here is a short note from the Charities Directorate on their service standards for telephone inquiries and charity applications.
You can find out more about the starvation in East Africa by visiting the website of the HUMANITARIAN COALITION which “is a network of Canadian NGOs determined to unite in cases of humanitarian crises. The Humanitarian Coalition is formed by…
Here is the Blumbergs Canadian Charity Law List – July 2011. Blumbergs Canadian Charity Law List – July 2011 FEATURED 1) Upcoming Charity Law Information Program seminars with Mark Blumberg Here are some upcoming CLIP Seminars across Canada which will…
Here is an short article in Macleans magazine entitled Buy, Sell, Donate. I have warned on many occasions that using financial analysis to value charities is fraught with problems which are often not acknowledged by those who claim they can…
Here is Imagine Canada’s Statement on Compensation in the Charitable and Nonprofit Sector Here are some of my thoughts on compensation when the C-470 debate was raging; Private members bill on Canadian registered charity salary disclosure and salary cap not…
Here are some revocation letters from the Charities Directorate of CRA to certain registered charities. These letters set out the CRA reasons for revocation. CRA letter to Children’s Leukemia Research Association Canada CRA letter to Rich Wilkerson Ministries CRA letter…
The CBC recently prepared a short segment on the Canadian cancer society. Here are a few comments on the issue. I will update this page over the next few weeks as more information comes to light. CCS SPENDING Here are…
Many US charities are interested in fundraising from Canada. Canadians donate approximately $13 billion to charity every year. As well, many US 501(c)(3)s are looking at accessing Canadian Foundation and Canadian federal or provincial government funds. There are many options…