Here is a press release in which CIDA Minister Bev Oda announces further steps to achieve aid effectiveness. There is also a backgrounder. This document is a must read for any organization receiving CIDA funds or hoping to one…
With the recent changes in the 2010 Federal budget including the elimination of the 80/20 expenditure rule it became necessary for CRA to revise the T3010 Registered Charity Information Return. Here is a new fillable T3010B form updated as of…
Here is a copy of my presentation to the Ontario Council For International Cooperation (OCIC) on “Advocacy and Political Activities for Canadian International Development Charities: Some Legal and Ethical Perspectives”. Canadian_Charities_and_Political_Activities_-_Presentation_to_OCIC_2010.pdf
There was recently an interesting case “Innovative Gifting Inc. v. House of the Good Shepherd” that involved charities. This was not a case involving the Federal Court of Appeal or Tax Court – the usual places charity law issues are…
Chris Sorensen of Macleans recently wrote a piece entitled “An artful scheme: One firm’s pitch to help people use a tax shelter by buying and then donating old photos is raising eyebrows in the art world and words of caution…
Here are some questions and answers from the CRA relating to the Application of the GST/HST to Canadian Registered Charities Application of the GST/HST to Charities Questions and answers A number of questions that were not answered during the…
Here is a revised version of the Canadian Charity Law Checklist by Mark Blumberg The goal of the checklist is to highlight some top Canadian charity compliance concerns.
The Charities Directorate of CRA has added a number of new pages dealing with revoking registrations of Canadian registered charities. These pages will help a charity that is either proposed to be revoked or has been revoked understand its rights…
It is good to see more Federal and provincial cooperation in the charity area. Here is a pamphlet jointly put out by Revenue Quebec and CRA entitled Charitable Donations and Gifts – Giving Wisely by Revenue Quebec and CRA. It…
The CRA is cracking down on tax preparers and others who issue false charitable donation receipts. Canada Revenue Agency News Release Brampton tax preparer guilty of tax fraud scheme Brampton, Ontario, July 15, 2010…On June 29, 2010, Leslie George…
The Tax Court of Canada case Nantel, M. et al. v. The Queen provides an interesting discussion of valuation of art. The court dismissed the taxpayers appeals and sided with the Canada Revenue Agency. The case is at: The…
According to a press release from the CRA, a Canadian registered charity has had its status revoked for being part of a support network for a listed terrorist organization. As an aside Canadian charities wanting to comply with the rules…
Here is a copy of the powerpoint slides from a presentation delivered by Danie Huppé-Cranford to the International Committee on Fundraising Organizations (ICFO) Annual General Meeting, May 14, 2010 entitled “Compliance Overview – Major Non-Compliance Issues”. Download Article
Here is an article I wrote for Charity Village entitled “Is it legal and ethical to take over a dormant Canadian charity?” View Article
The Department of Finance Canada has published “Legislative Proposals Notice of Ways and Means Motions” and “Explanatory Notes”. Many readers will find the explanatory notes more helpful to understand the effect of these changes. These proposals will generally try to…
IC84-3R6 Gifts to Certain Charitable Organizations Outside Canada was released and this circular cancels and replaces Information Circular 84-3R5, Gifts to Certain Charitable Organizations Outside Canada, dated May 31, 2000. This is an update on the previous document and only…
Here is my July 2010 Blumbergs Canadian Charity Law List. To sign up just provide your e-mail address at: 1) CRA’s New Guidance for Canadian Registered Charities Carrying out Activities Outside Canada -9 years coming but worth the wait…
The CRA has laid charges against a promoter of an art donation scheme in which there was a donation of overvalued artwork to the Municipality of Larouche. Municipalities are qualified donees entitled to issue official donation receipts just like registered…
This case involves an accountant, Mr. Michael George Perris, recommending a charity tax shelter scheme to his client that was unsuccessful. The case deals with whether this accountant is a fiduciary and if so whether he breached his fiduciary duties…
In this letter CRA discusses “Whether the adjusted cost basis is a reasonable proxy for “cost” of an interest in a life insurance policy in applying the deeming provisions of 248(35) with respect to a gift to a qualified donee…
This article entitled “With social media, know potential risks and plan ahead” provides some tips for charities interested in using social media. The article appeard in Canadian Fundraiser and Philanthropy, July 15, 2010. http://www.canadianfundraiser.com/newsletter/article.asp?ArticleID=3370&ClientID=13785
CRA has just released a new guidance called “Canadian Registered Charities Carrying out Activities Outside Canada”. Although the name indicates “foreign activities” this document deals with a lot more than foreign activities. It covers the relationship between a…
Here is a sample contractor agreement for a Canadian registered charity conducting foreign activities. One of the elements of having direction and control for a foreign intermediary is to have a written agreement. Therefore it is important that charities have…
The CRA has just released a revised version of their document “Donations to Prescribed Universities Outside Canada”. It has helpful information for foreign universities interested in being designated a “prescribed university”. Although this document just hints at it – it…