Here is an excerpt from a speech recently given by Helen Burstyn, Chairperson of the Ontario Trillium Foundation on the importance of ethical, accountable governance. Challenge 1: Ethical, Accountable Governance I imagine that this challenge more than any other has…
I was recently wondering how many Canadian charities have recently lost their registered charity status for cause? Also for what reasons did they lose their registered charitable status? See my note Canadian Charities Recently Revoked by CRA for Cause. Here…
Here is a copy of a press release from the Canada Revenue Agency entitled “Charges laid in donation tax fraud investigation”. In the press release CRA discusses the charges it has laid against three people who allegedly issued donation receipts…
The Income Tax Act (Canada) sets tremendous limits on the ability of CRA to disclose information about Canadian charities. Essentially, the Income Tax Act in section 241 and its confidentiality provisions forbid CRA from disclosing any information about any registered…
Here is the contact information for the Charities Directorate of the Canada Revenue Agency. Contact information The Charities Directorate Website: Detailed Contact information: Mail: Charities Directorate, Canada Revenue Agency, Ottawa ON K1A 0L5 Fax: 613-954-8037 (General) 613-954-2586 (Director…
It is very important that Canadian registered charities file their T3010B Registered Charity Information Return. This is supposed to be done within 6 months of the year end. However, it is important not only that it is filed but also…
In this piece CRA identifies certain common mistakes in how registered Canadian charities that were incorporated in Ontario and subject to the Ontario Corporations Act file Form RC232-WS or Form RC232. This directors/officer worksheet is filed with their T3010B Registered…
The CRA has announced that they will be producing an electronic publication to replace Registered Charities Newsletter. It will be called “Charities Connection” This is another piece of information that we learn from the Charities Directorate mailing called RC296E What’s…
According to CRA “Thanks to changes in processes, more resources, and the dedication of staff and management in the Directorate’s Assessment, Determinations and Monitoring Division, it now takes significantly less time to process applications for registration as a Canadian charity.” …
In December 2009 I delivered a presentation on “CRA’s Fundraising Guidelines –Legal, Ethical and Practical Issues” to the Association of Fundraising Professionals (AFP) GTA Congress 2009. Prior to giving the presentation I handed out a mini poll to the 100…
Here is a copy of a letter from Imagine Canada sent out today to its members talking about Bill C-470, a Private Member’s Bill, trying to require certain disclosure and a cap on charity salaries. Dear Colleagues, A few weeks…
The Ontario government in the Public Sector Compensation Restraint to Protect Public Services Act, 2010, has proposed to freeze the salaries at certain Ontario charities. The bill has passed first reading [now second reading]. It includes school boards, hospitals, universities…
Abusive tax schemes involving tax havens or secrecy jurisdictions undermine our tax system and all the program that are supported by taxes – not to mention impose additional burden on other taxpayers. I thought that this sentence from the CRA…
In a recent article by Jonathan Chevreau of the National Post, Gordon Pape warns Canadians not to be involved with charity tax shelter schemes that promise an official donation receipt greater than your cash contribution. Here are some excerpts from…
This letter from CRA discusses whether a particular First Nation band is a public body performing a function of government? LANGIND E DOCNUM 2009-0311171R3 AUTHOR XXXXXX DESCKEY 30 RATEKEY 2 REFDATE 10XXXX SUBJECT Paragraph 149(1)(c) determination SECTION 149(1)(c) SECTION SECTION…
This letter from the Canada Revenue Agency discusses the issue of “Are students who attend classes at a Canadian campus of a foreign institution “enrolled at an educational institution in Canada” for purposes of 118.5(1)(a) of the Act? and also…
Scandals involving certain religious leaders and abuse of children, or the cover-up of such abuse, have highlighted the importance of Canadian charities having policies and taking steps to prevent the abuse of children. The UK Charity Commission has a policy…
The most important document for Canadian registered charities to understand their obligations for fundraising is the CRA’s Fundraising Guidance. You can see the document in English at: and in French at: To make it more convenient for some…
Well I was wondering whether the Charities Directorate got more calls from the public than my son Ethan gets from his friend Gerald. It appears that CRA wins by a slight margin because it gets 120,000 calls per year! I…
Although the law in the UK is not identical to Canada there are a number of interesting parts to this UK Charity Commission Guidance entitled “Charities working internationally”. The Guidance can be found at the following location:
The Charities Directorate of the Canada Revenue Agency has recently mailed out a one-time direct mail piece to Canadian registered charities. For an electronic copy see the English edition of RC296E What’s the Scoop 2010 or the French version RC296F…
The Charities Partnership and Outreach Program (CPOP) is an important CRA initiative to enhance Canadian charity’s understanding of their compliance obligations. Over the last few years there have been about 20 programs run by Canadian registered charities and funded in…
There are some that are wondering how the budget, revisions to the disbursement quota, some changes to the T3010 and new anti-avoidance will affect their charity. Cathy Hawara, the Acting Director General of the Charities Directorate recently provided some information,…
I think that some people assume that if a tax avoidance scheme is sufficiently complicated or “grey” and sufficiently well documented that the courts will allow those schemes. If you make that assumption you might want to read Coleman v.…