The CRA has just released Charities No. 7 with information on the Charities Partnership Outreach Program (CPOP), reminders to registered charities to file their T3010, a new Guidance CG-004, Using an Intermediary to Carry out a Charity’s Activities within Canada…
Here is a great quote from Sam Younger, chief executive of the Charity Commission, that Canadian charities should think about. “I hope that, over the course of the next few years, we’ll see charities viewing good governance not as a…
Here is an article I recently wrote for the Canadian Donor’s Guide entitled “Receipting Takes Front and Centre in Federal Budget” You can see the article at: “Receipting Takes Front and Centre in Federal Budget” or
Here are a couple of interesting blog postings notes entitled “Budget 2011 Cracks Down on Abusive Charities” and “Beware of tax shelter donation arrangements”.
F. Max E. Maréchaux, is a partner at the law firm of Miller Thomson LLP. According to Federal Court of Appeal decision “F. Max E. Maréchaux participated in a “leveraged donation” scheme. The essence of the scheme was that, for…
Another tax preparer has been sentenced to jail for the issuance of fraudulent official donation receipts. This tax preparer was based in Etobicoke, Ontario and issued over 34 million of false receipts. Here is the Canada Revenue Agency News Release:…
CRA has just released a new guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada”. This guidance covers the rules for when a Canadian registered charity provides resources to a group in Canada that is not another…
The CRA has added three new webinars to their website on “Activities outside Canada”, Political activities and a T3010-1: Line by line review. The CRA webcasts are available at:
The Ontario Ministry of Consumer Services has recently updated its website pages on the new Not-for-Profit Corporations Act, 2010 with a small amount of information on the act. The new act will be of interest to Ontario non-profit corporations but…
In the case of News to You Canada v. The Queen (FCA) the Federal Court of Appeal dealt with a charity application that CRA had refused to register and the Federal Court dismissed the organizations appeal. Here is a copy…
Here is a copy of a presentation I recently delivered entitled Collaboration, Cooperation and Merger in the Canadian Charitable Sector. Here is the description: Collaboration, Cooperation and Merger in the Canadian Charitable Sector – 90 min Canadian charities are looking…
Here is a copy of my presentation on Top 20 Legal and Ethical Issues for Canadian Registered Charities. Here is also a copy of Blumbergs Canadian Charity Legal Checklist (June 6, 2011) Top 20 Legal and Ethical Issues for Canadian…
Another CRA letter on why particular association does not qualify for the tax exemption contained in paragraph 149(1)(l) of the Act because “The Association is operating a retail operation with the intention of earning a profit.” Here is the CRA…
Here is a CRA letter on donation to a public body performing a function of government in Canada, which is a type of qualified donee namely certain First Nations groups, and the situation where the donor directs the gift to…
As discussed on this blog there were a large number of provisions in the June 6, 2011 Canadian Federal budget that will affect charities and other qualified donees and the CRA has placed some information on their website to help…
Here is a copy of a CRA press release on a tax preparer who has been sentenced to 3 years in jail for issuing $34 million of official donation receipts as part of a charitable donations scheme. Canada Revenue…
Today at 4 Finance Minister Jim Flaherty delivered a budget which was similar to his last proposed budget with a few tweaks. In March, as well as today, there were about 25 pages of material relating to charities Here are…
I will be giving a presentation to the CGA-Ontario on The Top Compliance Issues Facing Not For Profit Organizations and How to Deal with Them at the CGAO Not-for-Profit Symposium Flyer. You can obtain more information on the CGA-Ontario Not-for-Profit…
The UK has introduced in 2010 a “fit and proper persons test” for people involved with the management of charities that apply for Gift Aid. “Factors that may lead to HMRC deciding that a manager is not a fit and…
If you register before June 30, 2011 you get a 40% discount on your registration fee. CIVICUS is a great conference and it is in Montreal this year. Here is the program for the CIVICUS WORLD ASSEMBLY in Montréal, 10-12…
The CRA has released letters on the World Islamic Call Society which was a registered charity but recently revoked by the Charities Directorate. The main reasons for revocation were under the headings 1. Failure to meet the definition of a…
According to CRA for 2010 there were claims on abusive charity gifting tax schemes of over $320 million. While a lot better than the 2006 numbers of 1.3 billion – it is still a significant problem. According to CRA the…
Ever have trouble finding a CRA charity policy? Ever wondering whether the Charities Directorate has a policy on something? CRA has now placed in one list policies and guidances to make them easier to locate.
Confused about what a completed T3010-1 looks like? CRA has place sample T3010-1, Registered Charity Information Return, with accompanying forms and financial statements on there website.