There are some that are wondering how the budget, revisions to the disbursement quota, some changes to the T3010 and new anti-avoidance will affect their charity. Cathy Hawara, the Acting Director General of the Charities Directorate recently provided some information,…
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.…
The CRA discusses questions including 1.What is meant by broad and vague objects? 2.What is the problem with broad and vague objects? 3.Is there a way to keep our objects broad and still be eligible for registration as a charity?…
CRA will be updating the Charities and Giving home page. Here is a note on the What’s New section of the CRA website. [The Changes have now taken place – see as of April 9, 2010] 2010-03-30 Changes to…
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…
Will Recent Legal Changes that make social enterprise for registered charities easier in Canada be enough? Social enterprise can be carried out in various forms – as a sole proprietor, partnership, cooperative, incorporated entity (either for profit, non-profit or charitable)…
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 CRA has just released a brochure entitled GI-067 Basic GST/HST Guidelines for Charities This will be helpful especially to charities in BC and Ontario that are moving to HST on July 1, 2010. They have also put out…
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…
Here are some recent items from the Charity Law Information Program (CLIP) Communique. Canadian Budget 2010 Announces Disbursement Quota Reform for Canadian Charities The Canadian federal government announced disbursement quota reform in the 2010 Budget to remove the 80/20 expenditure…
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 2010 Canadian Federal budget had some changes to the Income Tax Act to prevent transactions by registered Canadian charities that “may reasonably be considered that a purpose of the transaction was to avoid or delay unduly the expenditure of…
These resources may be of interest to those who wish to combat fraud in the charitable sector or targetting charities. FRAUD PREVENTION MONTH – March 2010 Capital One and CanadaHelps Did you know that the reputation and fundraising efforts of…
Here is a copy of an article I wrote for the newsletter “Charitable Thoughts” of the Ontario Bar Association Charity and Not-for-Profit Law Section 10 Most Useful Features of the Canada Revenue Agency’s Charities Directorate Website for Canadian Registered Charities…
Over the next few years there may be changes to the accounting standards for non-profit organizations in Canada. This piece entitled Changes to Accounting Standards for Not-for-Profit Organizations from the Canadian Institute of Chartered Accountants (CICA) reminds those who are…
The Canadian government recently blacklisted a Somali group called al-Shabab for involvement with terrorism. Canadian charities and individuals must take care not to support directly or indirectly any groups that are on Canada’s terrorism watch list. Here is an article…
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…
The CRA has just announced that “The Charities Directorate is now displaying T3010 returns for revoked charities, and detail pages for annulled charities in the Charities Listings.” This is helpful previously with the revocation you were removed from the public…
This letter from CRA is a reminder that when leaving funds to a registered charity under a will the drafting is important. LANGIND E DOCNUM 2007-0259841E5 AUTHOR Maley, Robin DESCKEY 25 RATEKEY 2 REFDATE 091007 SUBJECT Gift by Will SECTION…
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…
Just finished help organize the Being Good at Doing Good Conference organized by the Charity Law Information Program (CLIP) and supported by the Charities Directorate of the Canada Revenue Agency through its Charities Partnership and Outreach Program. Thank you to…
CRA provides their answer in this piece from the APFF 2009 Conference. ROUND TABLE ON THE FEDERAL TAXATION APFF – 2009 CONFERENCE Question 5 Non-Profit Organizations Status Generally, paragraph 149(1)(l) of the ITA provides that the income of a club,…