It was very nice to see this notice from CRA today reminding registered charities that are Ontario non-profits under ONCA that they may need to make corporate changes and they should get CRA preapproval of objects: Charities and giving…
The CRA has reminded charities that they can engage in foreign activities, but there are rules regarding how such activities are carried out. For some in the sector, this note may seem obvious, but there is a lot of confusion…
Today, the Federal Liberal Government proposed Bill C-70 An Act respecting countering foreign interference. Here is the text of Bill C-70 In the summary of the Bill, it states that the Bill in: “Part 4 enacts the Foreign Influence Transparency…
In October 2023, we wrote a blog entitled “Ontario Government proposing to remove requirement for charities to notify the OPGT when established”. It discussed the Ontario government’s proposal to eliminate certain unnecessary and duplicative reporting to the Ontario Public Guardian and…
On March 21, 2024, the Federal Court Appeal provided a decision in Sigma Chi Canadian Foundation v. Canada (National Revenue) dealing with the revocation of a Canadian registered charity. The case dealt with a number of issues, including direction…
We have recently made several updates to the CharityData.ca site. The most important updates are as follows: We now have all 2022 data, and we have changed the base year for searches and sorting to 2022. We have brought in significant additional…
Here is a description of the presentation: Charity Receipting in the Digital Age Thursday, April 25 at 1:00 pm EST For charities and nonprofits, ensuring correct receipting processes at your organization can be an overwhelming, yet necessary undertaking. With…
Today, Canadian Finance Minister Chrystia Freeland introduced the Federal 2024 Budget. Here is a note with our comments on the 2024 Canadian Federal Budget and its impact on the Canadian charitable sector.
CRA recently put out a letter dealing with Canadian taxpayers claiming Canadian charity gifts and the five-year carry forward. For “most” people, when they donate to a Canadian registered charity, they claim the donation on their tax return the…
In a recent article Global News notes: Incoming legislation that requires provincial approval of direct agreements with the federal government has universities in Alberta exploring potential impacts. The Provincial Priorities Act, tabled Wednesday, prevents any direct agreements between the federal…
Here is the Blumbergs’ Snapshot of the Ontario Charity Sector 2022. Some of the highlights of the Blumbergs’ Snapshot of the Ontario Charity Sector 2022 include: 30,519 Ontario registered charities filed their T3010 out of approximately 86,000 charities in Canada…
Here is the Blumbergs’ Snapshot of the Alberta Charity Sector 2022. Some of the highlights of the Blumbergs’ Snapshot of the Alberta Charity Sector 2022 include: 9,332 Alberta registered charities filed their T3010 out of approximately 86,000 charities in Canada…
Here is the Blumbergs’ Snapshot of the Atlantic Provinces Charity Sector 2022. Some of the highlights of the Blumbergs’ Snapshot of the Atlantic Provinces Charity Sector 2022 include: 7,733 Atlantic Provinces registered charities filed their T3010 out of approximately 86,000…
Here is the Blumbergs’ Snapshot of the British Columbia Charity Sector 2022. Some of the highlights of the Blumbergs’ Snapshot of the British Columbia Charity Sector 2022 include: 12,065 British Columbia registered charities filed their T3010 out of approximately…
Here is the Blumbergs’ Snapshot of the Quebec Charity Sector 2022. Some of the highlights of the Blumbergs’ Snapshot of the Quebec Charity Sector 2022 include: 15,625 Quebec registered charities filed their T3010 out of approximately 86,000 charities in Canada…
Here is some information on the upcoming presentation “Due Diligence on Registered Charities in Canada“. Here is some information on the presentation: As many philanthropists have found giving money away can be pleasurable or painful. It is often more difficult…
Every year I make some comments on Statistics Canada’s release of tax data. While in this note, I will discuss their normal release, we have also posted some custom data that we have received from Statistics Canada that are discussed…
The Ontario government has sent out a notice that they have updated a number of the ONCA forms. When preparing an ONCA form always try to use the most up-to-date form. Other forms than the ones mentioned below have also…
We recently reviewed the T3010 Registered Charity Information Return database for 2022 as part of the Sean Blumberg Transparency Project to create our Blumbergs Canadian Charity Sector Snapshot 2022. The database covers about 84,173 of the approximately 86,000 registered charities…
We sometimes see special provisions in Ontario non-profit corporations that give another group or individual in Canada or abroad certain approval rights for changes to certain matters that would normally be dealt with by members. We have always wondered whether…
CRA has recently published their Report on the Charities Program 2021 to 2022. Here are some preliminary comments on the Report: The report highlights the increasing number of private foundations compared to public foundations. It is interesting that CRA…
Here is the press release from CRA: Fugitive Brampton tax preparer caught and jailed for $34 million fraudulent charitable donation scheme March 22, 2024 Brampton, Ontario Canada Revenue Agency The Canada Revenue Agency (CRA) announced today that Festus Bayden…
CRA has recently updated guidance “P113-23e Gifts and the Income Tax Act” with information on the donations and tax incentives. CRA updates the guidance every year although the changes are usually not that substantial. In this case, there were no…
In Ebert vs His Majesty the King, this case deals with what CRA argues is the inflated valuation of wine that was donated to a charity. The CRA argued that “The fair market value of the wines donated by the…