Globe and Mail article “Ottawa gives Bill Clinton foundation special designation” by Paul Waldie
Here is an article by Paul Waldie on a rarely used category of qualified donee called IC84-3R, Gifts to Certain Charitable Organizations Outside Canada:
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Maintaining Proper Books and Records: What You Need to Know from CCCC and Teresa Douma
I recently saw a great presentation on books and records from Teresa Douma, Senior Director, Legal Services for the Canadian Council of Christian Charities Here is the slide deck For more information on free resources from the CCCC see
“Bill C-470 and the Backlash Against Fundraising” – by Malcolm Burrows
Malcolm Burrows recently wrote a very thoughtful article for the September 2010 edition of Gift Planning in Canada on C-470, the private members bill to cap salaries at registered charities and to force charities to disclose salary information on the…
Cathy Hawara’s presentation “What’s New at the Charities Directorate” November 2010
Here is a copy of the presentation “What’s New at the Charities Directorate” delivered by Cathy Hawara, Director General, Charities Directorate. It covers a number of topics including the recent very positive Auditor General’s Report on the Charities Directorate, Changes…
“Philanthropist Frank Giustra hit with tax penalty” reports Globe and Mail about Giustra charity
Private foundations in Canada have to comply with the “Excess Corporate Holdings” requirements introduced by Finance in the 2007 Federal Budget. Canadian private foundations that hold more than 2% of the issued and outstanding shares of any class of shares…
CRA reviews two new disbursement quota scenarios
The letter from CRA discusses two disbursement quota scenarios in a gift from one charity to another related charity and depending on whether all or a portion of the gift is designated a “designated gift” how it will affect the…
Seminar Slides on CRA’s Fundraising Guidance, Top Legal Issues and Charitable Receipting
Here are my seminar slides on Understanding CRA’s Fundraising Guidance, Top Legal Issues and Charitable Receipting by Mark Blumberg prepared for the Charity Law Information Program (CLIP).
R. v. Viccars, 2010 ABPC 351 – lawyer involved with tax evasion scheme convicted and sentenced
This case deals with sentencing of a lawyer, Mr. Viccars, for facilitating a tax evasion scheme dealing with tax write offs for computer software. It has nothing to do with charities or non-profits but it is interesting to read the…
Blumberg Segal LLP’s submission on C-470 compensation Bill – enough red herrings, more transparency
The House of Commons Standing Committee on Finance asked a number of organizations and individuals to submit one-page submissions on Bill C-470. Here is the Blumberg Segal LLP Submission to Finance on C-470 Here is the text of our submission…
Determining the “Cost” of Life Insurance Policies as a Charitable Gift when transfer to charity
Here is a letter from CRA in response to a question about valuing a life insurance policy when it is transferred from a non-arm’s length person to a donor and subsequently gifted to a qualified donee. It deals with the…
Canadian MP Calls for RCMP probe of promoters involved with abusive charity gifting schemes
Here is a good idea from Albina Guarnieri, MP from Mississauga East-Cooksville. I must admit I only recently saw this, I was too focused on her extremely ill conceived Bill on charity salary disclosure and compensation. This is a Press…
Maréchaux v. Queen – victory for CRA at Federal Court of Appeal in “leveraged donation” scheme
The decision is quite concise and well worth reading for the ever decreasing number of people in Canada who still believe that you can take part in a tax shelter gifting arrangement and make money off a donation to a…
CRA to introduce new T3010-1 form for fiscal periods ending on or after Dec 1, 2010
CRA advised today “A revised Registered Charity Information Return has been developed in response to changes announced in the federal budget of March 4, 2010. This new Form T3010-1 will be used by charities with fiscal periods ending on or…
Advisory on Tax Shelter Gifting Arrangements by the Canadian Cultural Property Export Review Board
Here is an advisory recently posted on the site of the Canadian Cultural Property Export Review Board warning people to be cautious about any tax shelter involving the gift of cultural property in Canada. The Canadian Cultural Property Export Review…
Copy of Mark’s Presentation on new CRA Foreign Activity Guidance
Here is a copy of a presentation I have given on CRA’s Foreign Activity Guidance. It has been delivered in Calgary, Edmonton and Ottawa over the last couple of months. If groups are interested in trying to arrange such a…
CRA’s Annual Report to Parliament 2009-2010 – has references to registered charities
The Canada Revenue Agency’s annual report to parliament is interesting reading. It has some references to the Charities Directorate, the Charities Partnership and Outreach Program, audits by the charities directorate etc. Here are some references to charities [emphasis is mine]:…
Do you have “Questions About CRA’s Fundraising Guidance” – join Mark Blumberg on a “charity chat”
Join me on a “Charity Chat” on Friday, December 3, 2010 12:00 pm (midday) when I discuss “Questions About the Fundraising Guidance”. The Charity Chats are a series of informal online discussions about legal issues affecting charities put on by…
Bangura, S. v. The Queen 2010 TCC 551 – false receipting – tax court denies claim for gift
Paragraphs 11-14 of this judgement deal with dubious charitable tax receipts amounting to $15,000. The court criticized the receipts for not having certain mandatory information as set out in the Regulations to the Income Tax Act and also said that…
CIDA Call for Proposals (Muskoka Initiative Partnership Program)
Here is information from the Canadian International Development Agency (CIDA) Partnerships with Canadians Branch (PWCB) on a new $75 million “call for projects over $500,000 to take a comprehensive and integrated approach to address maternal, newborn, and child health (MNCH),…
Strategy Institute 8th Annual The Foundation, Endowment & Not For Profit Investment Summit
The Strategy Institute’s Foundation, Endowment & Not For Profit Investment Summit is the 8th of its type and will be held in Toronto on January 18 and 19th, 2011. I will be speaking there on Governance and Compliance Challenges for…
UJA Federation of Greater Toronto 2nd Annual Charity Law Seminar for Jewish communal organizations
Here is an upcoming UJA seminar I will be involved in for January 13, 2011. UJA Federation of Greater Toronto Invites you to attend the 2nd Annual CHARITY LAW SEMINAR for Jewish communal organizations ……………………………………………….. Thursday, January 13, 2011 Sherman…
Canada Provides Tax Relief for Charitable Donations to the American Friends of Canadian Land Trusts
The Government of Canada has announced that it has designated the American Friends of Canadian Land Trusts (AFCLT) as a “prescribed donee” which will help US donors who wish to donate their Canadian land to this particular US charity to…
The CRA revokes the registered status of Biathlon Canada
Another registered Canadian amateur athletic association (RCAAA) loses its status because of involvement with abusive charity gifting tax shelters. $25.9 million in donation receipts. This sports group should be ashamed of itself. News release The CRA revokes the registered status…
R. v. Leo-Mensah, 2010 ONCA 139 – charity receipting fraud results in longer sentence
Charity receipting fraud in Canada is a big problem. According to CRA, between 100,000-135,000 donors have been involved between 2004 and 2009 with hundreds of millions in fraudulent donation receipts issued. There is no question that the courts will sentence…