I received this note from Corporations Canada on Friday July 7, 2023: Just want to mention that today is Day 1, we have issued our first “Notices of intent to Dissolve“ under the NFP Act to corporations that are in…
I will be presenting a webinar for Charity Village on October 19, 2023 on Top 10 Compliance Issues for Canadian Charities. Here is a blurb: Top 10 Compliance Issues for Canadian Charities A great deal has been written about legal…
This two-part course will be on Tuesday, August 15 and Wednesday, August 16, 2023. Both sessions will be from 12:00 – 4:00 PM EST. You can register here: Fundamentals of Running a Canadian Charitable Organization/Operating Charity – Online There are…
We recently updated our course titled Fundamentals of Running a Private or Public Foundation in Canada. This seven-hour course focuses on compliance issues with an emphasis on those specifically relevant to running a private or public foundation that is a…
Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations. These letters from CRA cover many different grounds for de-registration. Some relate to relatively minor matters such as an…
Recently there has been more scrutiny on donors and restricted gifts. Here is an article by US professor Roger Colinvaux entitled “Strings are Attached: Placing a Spotlight on the Hidden Subsidy for Perpetual Donor Limits on Gifts“. It will be…
As we had discussed in our blog on March 24, 2023, Corporations Canada will begin issuing Notices of Intent to Dissolve to CNCA non-profit corporations that have not filed their Annual Return in 3 years or more. Now, Corporations Canada…
Not sure how many people have an hour to hear me discuss with Mary Barroll, President of CharityVillage, issues facing the Canadian non-profit and charity sector. For those who are interested in the sector and its future, it may be worthwhile. I try…
Recently the Future of Good had an article written by Gabe Oatley entitled Investigation: Ontario Trillium Foundation ‘Muzzled’ Charities with Changes to Advocacy Policy. The article raises two primary questions – does the OTF refuse to fund groups who are…
We received a note from CRA that they have updated their T3010 forms to include the questions on the new qualifying disbursement regime. In other words, if a Canadian charity makes a grant to a grantee that is a non-qualified…
Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations. These letters from CRA cover many different grounds for de-registration. Some relate to relatively minor matters such as an…
Under the Income Tax Act (Canada) certain Indigenous groups can be recognized as qualified donees as “Municipal or public bodies performing a function of government”. In most cases, pursuing qualified donee status as a municipal or public body performing a function…
I just read an article from La Presse entitled «Ce don, c’est une bombe puante». It involved a number of interviews with former directors and mentors at the Trudeau Foundation. I was commenting earlier today that comparisons between WE Charity…
Apparently, on April 11, 2023, the Globe and Mail reports that the “Trudeau Foundation CEO, board resign over Chinese billionaire’s donation”. We blogged here a few weeks ago about the Trudeau Foundation and numerous concerns with its governance. Needless to…
The CRA Charities Directorate will be doing webinars on Books and Records on April 19 and 20, 2023. These could be quite helpful for Canadian registered charities. Many charities don’t have adequate books and records. In addition to being a…
The Office of the Taxpayers’ Ombudsperson has just released a report “Charity Begins with Fairness: More to Explore on March 27, 2023. It is a fairly lengthy report that provides a lot of background and information on the Office of…
We recently received an ATIP disclosure package from CRA relating to Bill S-216, the Effective and Accountable Charities Act. This act was not passed and was replaced by the Federal Budget in 2022. Here is the document we received: All…
We received the requested Access To Information and Privacy (ATIP) disclosure package from CRA on March 12, 2023, regarding complete copies of T3010 Charity Information Return forms including complete information for all Schedules of three former charities namely Beth Oloth,…
As an update to our recent article providing Hockey Canada’s full audited financial statements for 2014 – 2021, we recently received an Access To Information and Privacy (ATIP) package containing Hockey Canada’s financial statements, including financial statements filed with the…
Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations. These letters from CRA cover many different grounds for de-registration. Some relate to relatively minor matters such as an…
We have blogged about the Canadian Soccer Association and its failure to do its correct filings here Canadian Soccer Association not filing financial statements with Corporations Canada as required by the Canada Not-for-profit Corporations Act (“CNCA”). Now six weeks after…
Here is our article 2023 Canadian Federal Budget and its impact on the Canadian charitable sector. Today, Canadian Finance Minister Chrystia Freeland introduced Budget 2023—A Made-in-Canada Plan: Strong Middle Class, Affordable Economy, Healthy Future for the Liberal Government of Justin…
Corporations Canada will begin issuing to Canada Not-for-profit Corporations Act (“CNCA”) non-profit corporations Notices of Intent to Dissolve if the CNCA non-profit corporations have not filed their corporate Form 4022 – Annual Return (“Annual Return’) in three years in a…
We recently reviewed: How much did the largest Canadian private foundations spend in 2021 on charitable activities or gifts to qualified donees according to their T3010 filings. We also noted the amount expended on charitable activities and gifts to qualified donees…