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…
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…
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…
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:
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.…
Here is a copy of a letter I am told was sent from The Hon. Albina Guarnieri, M.P.. The letter is in italics. I have placed in bold italics the parts that I find most objectionable and at the end…
In Lockie v. The Queen, 2010 TCC 142 (March 18, 2010) the Tax Court of Canada ruled that with a donation scheme involving pens and toothbrushes that were donated to a charity as part of a charity gifting tax shelter…
In this recent press release from CRA they noted that “Promoters and other third?party representatives are penalized when they make false statements involving schemes that are against the law. Currently, there are 71 audits involving promoters. Recent examples include a…
The Globe and Mail reported on March 16, 2010 that a Liberal MP is proposing a private members bill that would make salary disclosure mandatory for the top 5 executives of a registered charity and cap all payments to any…
It was a pleasure having Marie-Luise Ahlendorf of Transparency International Global Programmes presenting this report and handbook at the recent Charity Law Information Program conference in Toronto. The handbook is easy to read and “compiles best practice from the field,…
The Canadian federal government announced disbursement quota reform in the 2010 Budget to remove the 80/20 expenditure requirement for registered Canadian charities. For many charities this will have no real impact – they were handily satisfying their disbursement quota requirements…
Plan Canada Presents: 4-day Advanced Training Session in Results-Based Management and Gender Equality Toronto, Ontario April 6th-9th 2010 Who is the workshop intended for? Resource mobilization staff, program management staff, Gender advisors, other technical advisors projects including: “International Development…
In this article “CRA’s Consultation on Foreign Activities: What is New and Interesting with Canadian Charities Conducting Foreign Activities” I discuss what is new in the draft consultation.
In International Pentecostal Ministry Fellowship of Toronto v. The Queen (FCA) located at the Federal Court of Appeal confirmed CRA’s jurisdiction over Canadian charities registered under the Income Tax Act (Canada). In quite a strongly worded statement the decision…
Here is the Toronto Charity Law Information Program (CLIP) Being Good at Doing Good Conference brochure. CONFERENCE ANNOUNCEMENT Being Good at Doing Good Safeguarding Yourself and Your Charity in a Complex World Hosted by the Charity Law Information Program (CLIP)…
Here is a free archived webinar entitled “Top Ethical Issues for Canadian Charities”. https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=505027&rKey=4ccd7037d565a5d1&act=pb
Here is a free archived webinar entitled “Working in Difficult Areas: 16 Steps to Avoiding Direct or Indirect Involvement with Terrorism” with charity lawyer Mark Blumberg. https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=506162&rKey=030166e88da95ab7&act=pb
Here is a free archived webinar entitled “Avoiding Extreme Misuse of Charitable Assets: Fraud, Money Laundering, and Terrorism” with charity lawyer Mark Blumberg. https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=440632&rKey=dabdc720d228c0e6&act=pb
Here is a free archived webinar entitled “Foreign Activities: An In-Depth Review of Legal Issues” https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=336577&rKey=4724562b329b659a&act=pb
Here is a free archived webinar entitled “Ethical Issues and Foreign Activities” with charity lawyer Mark Blumberg. https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=595442&rKey=2c43133114600d23&act=pb
Here is a free archived webinar entitled “Dealing with a Canada Revenue Agency Audit”. https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=547947&rKey=c91388f375f36729&act=pb
Here is a free archived webinar entitled “Low Cost Fundraising – Legal Issues with Third Party Events and Bequests”. https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=547307&rKey=d508eba7a71f3dbc&act=pb