The CRA has posted a note on the new anti-avoidance rules and designated gifts for Canadian charities that were introduced in the March 2010 Federal Budget. New anti-avoidance rules and designated gifts The 2010 Federal Budget introduced new anti-avoidance…
Andy Levy-Ajzenkopf wrote an interesting article on Charity Sector Watchdogs in Canada. He quotes Cathy Barr (Imagine Canada), Anderson Charters, owner of CharityCan.ca (a great database), Ken Berger (Charity Navigator), Kate Bahen (Charity Intelligence) and myself. Charity Sector Watchdogs: An…
The Charities Directorate of the Canada Revenue Agency (CRA) sends out a “Charities and Giving – What’s new” newsletter every couple of weeks with links to new documents on the Charities Directorate webpage. As CRA notes it “Notifies you about…
On February 26, 2011, Industry Canada published the Canada Not-for-profit Corporations Regulations under the Canada Not-for-profit Corporations Act. It provides an Executive Summary as well. Here is the text of the Executive Summary and the Regulation Industry Canada releases Canada…
The Canada Revenue Agency has revoked the registration of The Organ Donation & Transplant Association of Canada excessive fundraising and administrative fees and for involvement in an “international donation arrangement” in which “the Organization paid $35,000 to allegedly acquire property…
Here is a press release from the Canada Revenue Agency about a Toronto tax preparer jailed in tax fraud scheme for issuing false receipts. Toronto tax preparer jailed in tax fraud scheme Toronto, Ontario, February 21, 2011… The Canada Revenue…
The CRA has revoked the registration of Pediatric AIDS Canada/USA. It has also reminded Canadian charities that fundraise to be aware of the rules for fundraising contained in the CRA’s Guidance on Fundraising. In addition to high fundraising costs…
Here is a copy of my article Keeping charity laws top of mind which was published in The Bottom Line. What is the “The Bottom Line”. “The Bottom Line is an independent and specialized business periodical that keeps accredited professional…
Here is the Blumbergs Canadian Charity Law List for February 2011. To sign up to this free newsletter visit: Blumbergs Canadian Charity Law List – February 2011 1) Upcoming FREE CLIP Webinars (Online internet seminars) on charity law, fundraising…
Here is a copy of my paper delivered at the Ontario Bar Association (OBA) Institute 2011 entitled Top Receipting Concerns for Canadian Registered Charities. I was delighted to be co-chairing the program and that there were 90 lawyers out for…
Here is a copy of my paper delivered at the Ontario Bar Association (OBA) Institute 2011 entitled Top Receipting Concerns for Canadian Registered Charities. I was delighted to be co-chairing the program and that there were 90 lawyers out for…
David Thompson of Scarfone Hawkins in Hamilton, Ontario recently wrote a paper entitled “Dangerous Opinions – Legal and Ethical Issues with Legal Opinions on Charity Law and the Income Tax Act”. If anyone is wondering how can people believe the…
Jamie Golombek wrote recently an article in the Financial Post on an audit initiative of CRA targeting high net worth individuals whose assets are over $50 million dollars and one of the items CRA is querying is related entities including…
Here is a presentation entitled CRA Major Charity Non-Compliance Issues which was recently delivered in Toronto. Danie Huppe-Cranford is head of compliance at the Charities Directorate of the CRA.
In Proulx, D. v. The Queen, the Federal Court of Appeal (FCA) sided with CRA and allowed a CRA appeal from a Tax Court decision dealing with clergy residence deductions. The court noted that “the judge recognized Ms. Proulx, a…
Here is a flyer for an upcoming program on Fundraising and Receipting in Ottawa February 23, 2011. Join us on February 23 for two new Fundraising Guidance and Receipting Workshops in Ottawa! RA Centre – Courtside B Room 2451 Riverside…
Here is a copy of the IC84-3R Attachment published in February 2011. The list covers a small category of qualified donees which are organizations outside of Canada to which the Canadian government has made a gift to in the last…
Here is an upcoming presentation I will be delivering entitled “Governance Primer for Charity Boards” for Volunteer MBC (Mississauga, Brampton, Caledon)) and the Peel Leadership Centre on February 15, 2011. Is your board properly carrying out its responsibilities? Join…
Be careful of tax preparers offering inflated charitable donation receipts. “The CRA reminds Canadians to not be fooled by tax preparers offering larger refunds than other preparers. While most preparers provide excellent service to tax filers, a few unscrupulous return…
CRA is cracking down on tax preparers who prepare fraudulent donation receipts. Here is an example of a recent press release from the CRA. News release Toronto tax preparer gets house arrest for tax fraud Toronto, Ontario, December 1,…
Are you a Federal non-profit corporation currently under the Canada Corporations Act?. If so in the next 3 years after the new Canada Not-for-Profit Corporations Act comes into force will have to continue/transition to the new Act. Corporations Canada will…
The Charities Directorate of the CRA has updated various pages dealing with registered charity disbursement quota obligations. See the Charities Directorate’s What’s New page at 2011-01-25 The following Web pages have been updated due to amendments to the Income…
The CRA has revoked the registration of Operation Save Canada’s Teenagers and Revival Time Ministries International as a charity. Here are copies of the actual CRA letters to the two registered charities: Copies of Letters to Two Charities Also the…
A new Form T3010-1, Registered Charity Information Return, and amended Guide T4033-1, Completing the Registered Charity Information Return, are now available online at the CRA site. Charities with fiscal periods ending on or after March 4, 2010, that have not…