Agenda for the Blumbergs’ Charity Law Institute 2015
Here is an agenda for the Blumbergs' Charity Law Institute 2015. You can register here.
Ethics and Canadian Charities
It is not good enough the Canadian charities just follow the law but there are important ethical considerations as well as standards that Canadian nonprofits and charities need to be aware of.
CRA letters to Trinity Global Support Foundation on reasons for revocation
The Trinity Global Support Foundation was recently revoked. It received some media attention because of the involvement of the former mayor of London, Ontario in the charity. Here are the letters from CRA explaining the detailed reasons for revocation of…
Recent CRA letters of revocation for Canadian registered charities
Here are the CRA letters from a number of recent Canadian registered charity revocations, annulments and penalties. These letters from CRA cover many different grounds for de-registration or the imposition of penalties. For a number of years we have been…
Canadian Charity Case Law
We are compiling a list of Canadian cases dealing with charities, gifting and related issues. Let us know if you have any other suggestions: 1996-04-01 Briarpatch Inc. v. Canada 1996-07-08 Vancouver Regional FreeNet Assn. v. M.N.R. (C.A.), [1996] 3 F.C.…
Humber Fundraising Management Course “Ethical and Legal Issues”
Mark Blumberg will be team teaching, with Valerie Campbell and Sharilyn Hale, the Humber Fundraising Management Course “Ethical and Legal Issues”. It was previously taught by Ken Wyman so we will have big shoes to fill. Here is more information…
Taxpayers’ Ombudsman releases major report “Donor Beware” on charity gifting tax shelter schemes
I was delighted to read a publication “Donor Beware: Investigation into the sufficiency of the Canada Revenue Agency’s warnings about questionable tax shelter schemes”. The special report was prepared in December 2013 by J. Paul Dubé, the Taxpayers’ Ombudsman. The…
Updated Canadian Registered Charity Legal Checklist by Mark Blumberg
Here is an updated version of the Canadian Charity Legal Checklist. For those who are interested in reviewing legal compliance for their registered charity they may find the checklist helpful. Download Article
Canadian Charities Conducting International Activities (2015)
This article Canadian Charities Conducting International Activities (2015) discusses the regulatory environment for Canadian charities conducting foreign activities as well as certain practical and ethical issues. Download Article
CRA posts “Advisory on partisan political activities” as the 2015 Federal election continues
The CRA has posted an “Advisory on partisan political activities” as a reminder to Canadian registered charities that they must avoid all partisan political activities, although they are allowed to conduct certain political activities related to their objects and within…
Guindon v. Canada – SCC upholds third party civil penalties under the ITA
In the recent Supreme Court of Canada decision Guindon v. Canada – 2015 SCC 41 the SCC has upheld the third party civil penalties provided under the Income Tax Act. I have discussed the Guindon case here (October 2012) and here (June 2013) and…
CRA revokes the registration of the Canadian Friends of Pearl Children
The CRA has revoked the Canadian Friends of Pearl Children for involvement with what CRA would term an abusive charity gifting tax scheme. Here is the CRA press release: The Canada Revenue Agency revokes the registration of the Canadian…
Tax Court of Canada dismisses appeal in Duggan v. The Queen, 2015 TCC 175 (CanLII)
In Duggan v. The Queen, 2015 TCC 175 (CanLII), the appellant appealed the Minister's previous assessments which denied charitable credits that the appellant claimed in their 2007 and 2008 taxation years, with respect to charitable donations that were allegedly made. The Tax Court of…
FINA report Terrorist Financing in Canada and Abroad: Needed Federal Actions
The Standing Committee on Finance recently released a report “Terrorist Financing in Canada and Abroad: Needed Federal Actions”. The report discusses different methods for financing terrorism and has two sections dealing with charities. There is also a recommendation that “12. The…
CRA presentation to Finance Committee on terrorism
On March 26, 2015, Rick Stewart, Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch, of the Canada Revenue Agency, made a presentation to the Finance Committee on terrorism. Here are some excerpts of the presentation. We're here to discuss the…
Canadian Charities Conducting International Activities (2015)
Here is an article entitled Canadian Charities Conducting International Activities (2015). It will be of interest to Canadian charities that are, or considering, operating outside of Canada.
Fundamentals of International Activities by Canadian Registered Charities
Over 5000 Canadian registered charities operate outside of Canada and they cumulatively spend around $3 billion per year on foreign activities. The Fundamentals of International Activities by Canadian Registered Charities is a 1/2 day presentation with charity lawyer Mark Blumberg which…
Fundamentals of Political Activities by Canadian Registered Charities
The involvement of charities in political activities has been a major story since 2012. The 2012 Federal Budget introduced new reporting requirements for charities for 2013 but does not fundamentally affect the ability of charities to engage in political activities.…
Access to Information on CPERB and abusive charity gifting tax schemes
I made an access to information request of the Canadian Cultural Property Export Review Board (CPERB) a few years back to ask about documents relating to the use of CPERB as part of abusive charity gifting tax schemes and also…
Fundamentals of Receipting by Canadian Charities [SOLD OUT]
Properly issuing official donation receipts has been challenging for many registered charities. According to the CRA, 89% of registered charities that are audited are not correctly issuing official donation receipts. Issuing incorrect receipts can result in revocation or penalties. It…
Fundamentals of Employment Law for Charities and Non-Profits
Blumbergs will be holding a half-day seminar on May13, 2015, Fundamentals of Employment Law for Charities and Non-Profits from 9AM-12PM. This seminar covers the pitfalls associated with employment law that can result in costly problems for charities and not-for-profit…
Political Activity Audits and the CRA Program Update 2015
We have blogged about the CRA Program Update 2015 separately but wanted to focus here on what the update provides in terms of information on the political activity audits of CRA's Charities Directorate. CRA should be commended for publishing a…
Largest Canadian Registered Charities by Employment Compensation
We prepared an article on the largest Canadian charity employers. The article is entitled “Largest Canadian Registered Charities by Employment Compensation“ There are about 2.7 million Canadians who work for Canadian registered charities. They earn approximately $122 billion per year.…
CRTC Issues its First Fine under CASL and it does not relate to a non-profit or charity
The CRTC issued its first CASL violation to Compu-Finder for four alleged violations occurring between July 2, 2014 and September 16, 2014. A penalty of $1.1 million dollars was imposed by the CRTC and Compu-Finder will have 30 days to…
Arthur v. The Queen – another case in which the TCC rejects receipts and sides with CRA
In Arthur v. The Queen, 2015 TCC 43, Juliet Arthur was appealing a reassessment made by CRA relating to two receipts. The case provides a good summary of the cases dealing with lack of appropriate documentation for donations – especially…