During a recent CRA webinar, they discussed what is new in 2024 T3010. The new T3010 should be available in January 2024 and will be applicable for registered charities with a fiscal period ending on or after December 31, 2023. …
The Liberals have not backed off their promise to change the alternative minimum tax (AMT) relating to donations of marketable securities. Minister Friedland recently had some comments in the Hansard on the topic. I have covered this issue in two…
Applying to be a registered charity in Canada is not just getting another number from CRA, like opening a payroll account or HST account. Many people know this, but unfortunately, many don’t. Having 10 lawyers who just work with non-profits…
There was recently an article Charity Commission may intervene if trustees refuse philanthropic donations, chair says Essentially, the Chair of the Charity Commission of England and Wales said that the Charity Commission may intervene if trustees demonstrate “personal squeamishness” around…
As we discussed in our previous post, Corporations is sending notices of intent to dissolve to CNCA corporations that have not filed their annual returns for 3 or more years. Now Corporations Canada has sent a further 685 notices in…
There has been a new update to Ontario accounts on the OBR. The ONe-Key ID account (which many of you have been using to access a corporation’s profile on the OBR) has been replaced with a My Ontario Account. You…
It was nice to see a clarification from CRA today on an issue that garnered far too much attention in the charity sector, namely the issue of filing T3 Trust Income Tax and Information Returns for internal trusts. CRA clarified…
If your Canadian registered charity has a December 31, 2023 year-end or later, you will need to use the new form of T3010 (called version 24). For those who use the CRA MyBA, you don’t have to worry about that,…
Here is our article How much publicly listed securities are donated to Canadian charities and how will AMT changes affect charities November 2023 With all the confusion about donations of marketable securities and the AMT, we thought we would offer…
CRA has new page dealing with incorporation documents. It is helpful in that it provides information on different options that are available in Canada. They also highlight “that some provinces have incorporation provisions or incorporation guidelines that may be problematic…
We have put up a large amount of free resources for groups to use. They include on our CanadianCharityLaw.ca website about 3000 blog posts with more CRA information relating to charities than CRA has on its own website! On our…
The Ontario government has announced that as part of their red tape reduction initiative, they will remove the requirement for charities to notify the Ontario Public Guardian and Trustee (OPGT) when they are established. This is probably a good thing. …
There is some confusion about NUANS searches and incorporation under the new Canada Not-for-profit Corporations Act (“CNCA”). When a member of the public is going to be incorporating a CNCA corporation, the Corporations Canada Online Filing Centre allows for…
CBC reports today in an article by Caitlyn Gowriluk that Lawyers barred from practising law in Canada for 3 years after having Manitoba judge followed in 2021. The CBC article notes: Two Alberta lawyers charged with attempting to obstruct…
Here is a presentation delivered by Mark Blumberg for CharityVillage on October 19, 2023. Top Ten Compliance Issues for Canadian Registered Charities Summary: A great deal has been written about legal compliance surrounding charities in Canada. Much of that material, however,…
There is a Global News story that came out today, October 13, 2023, by Stewart Bell, an investigative journalist, “Auditors allege Canadian charity helped Hamas financier“. It deals with a lengthy CRA letter to the Muslim Association of Canada (MAC),…
Corporations Canada has sent notices to 1318 non-profit corporations under the CNCA as they have not filed their annual returns. The groups will be given some time to file the documents and if not they will be dissolved. In total,…
CRA has a new page encouraging taxpayers not to become involved in inappropriate tax schemes, including those offered by some charities. The page is located here. Here is the text of the page: Beware of tax schemes that…
On Tuesday last week, we had our Blumbergs’ Canadian Charity Law Institute. We had a very good presentation by two Ontario government lawyers dealing with recent changes to ONCA in Bill 91. During questions, there was a question about how…
Just a reminder that as CRA notes in its guidance on foreign activities: “Under Canadian law, most activities that are charitable in Canada are also charitable abroad. However, the courts have stated that some activities that are charitable in Canada…
Just a reminder that Canadian charities are not allowed to support terrorism. Doesn’t matter whether you are Christian, Muslim, Sikh, Hindu, Jewish or secular. If you’re a Canadian charity and, you are supporting terrorism, you can expect to be revoked,…
I don’t think I often meet people who, when faced with an equal path, one very difficult and one easy, deliberately take the difficult path. Almost everyone is looking for simple solutions. How to save time, how to save money.…
Recently, the Tax Court of Canada provided a judgment in Richard John Nixon and His Majesty the King, which deals with a leveraged donation arrangement that occurred in 2002 and 2003. The judgment was dated August 22, 2023. Even…
The Washington Post recently had a story “He was Mormon royalty. Now his lawsuit against the church is a rallying cry.” The article deals with a lawsuit by James Huntsman against the Mormon Church. Here are a few paragraphs from…