Revised CRA questions and answers on applying for registered charity status
Here is a revised CRA “Questions and Answers” for charitable registration
News
News relating to Canadian non-profits and registered charities. To keep up-to-date subscribe to our newsletter.
CIDA Issues Paper on Corporate Social Responsibility (CSR) and extractive sector (mining, oil)
Here is a CIDA Issues Paper on Corporate Social Responsibility (CSR) and extractive sector (mining, oil). Well worth reviewing for those interested in international development and the importance of natural resources.
Charity Law Information Program (CLIP) – Annotated T3010B Registered Charity Information Return
Here is a copy of the Annotated T3010B from CLIP. It will be updated periodically to include different information from different sources. The Charity Law Information Program (CLIP) is a project of Capacity Builders, funded by the Canada Revenue Agency.…
Gifts by Canadians to US Charitable Organizations – Some general CRA comments
Here is a copy of a recent letter from CRA with respect to gifts by Canadians to U.S. charitable organizations. It summarizes CRA’s views on the subject. LANGIND E DOCNUM 2009-0322801E5 AUTHOR Danis, Sylvie DESCKEY 25 RATEKEY 2 REFDATE 090717…
New T2050 (09) from CRA for charity status applications
In late July 2009 CRA changed the 2008 T2050 form to the new T2050 (09) – they added a few blank pages to the 2008 revised application form for example for the description of activities. Get the new form.
Imagine Canada proposal for Voluntary Standards of Excellence in Canada’s Voluntary Sector
Imagine Canada just released “A Proposal to Implement Voluntary Standards of Excellence in Canada’s Voluntary Sector”.
Canadian Charities and Transparency
I recently read a short article by Adam Rothwell of Intelligent Giving in the UK. He argues that UK charities are not very transparent. I am not sure that the situation is any different here in Canada. In an article…
Searching the CRA Charity Directorate’s website – a workaround
Have you ever had trouble finding information on the CRA’s website relating to charities? Well the site has really improved over the last couple of years and is a lot more user friendly. However, here is a suggestion if you…
CRA publishes warning on issuing official donation receipts for gifts of services by Charities
CRA has just published a reminder to charities that “Issuing receipts Caution: Gifts of services. A registered charity is not permitted to issue an official donation receipt for a gift of service. At law, a gift is a voluntary transfer…
Is transfer of proceeds to Canadian registered charity a gift? CRA discusses one situation
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA. Prenez note que ce document, bien qu’exact au moment émis, peut ne pas représenter la…
David Baines article on fundraising telemarketing firm Xentel DM Inc.
David Baines, a reporter with the Vancouver Sun, recently wrote an article on a telemarketing firm Xentel DM Inc.. It is entitled “Charity fundraisers not so charitable”. The article is at or http://74.125.93.132/search?q=cache:nNTR88K0xPUJ:www.vancouversun.com/story_print.html%3Fid%3D1450998%26sponsor%3D+xentel+vancouver+sun&cd=1&hl=en&ct=clnk&gl=ca
Paper on “Regulating Self-Regulation in the Charitable Sector:” is very thought provoking
I recently read a draft paper entitled Regulating Self-Regulation in the Charitable Sector: Innovation or Contradiction? by Susan D. Phillips, Professor and Director of the School of Public Policy and Administration at Carlton University. It is very well written and…
New Federal Canada Not-for-profit Corporations Act Receives Royal Assent June 23, 2009
The new Canada Not-for-profit Corporations Act has just received royal assent on June 23, 2009. The act has yet to be proclaimed in force and it will come into force on a day or days to be fixed by order…
Consultation on the Proposed Guidance on Activities Outside of Canada for Canadian Reg. Charities
CRA has just released “Consultation on the Proposed Guidance on Activities Outside of Canada for Canadian Registered Charities”. CRA is seeking input and comment by September 30, 2009. The Consultation was at [It has now moved to ] Here…
Canada Revenue Agency Guidance on Fundraising by Canadian charities
[Here is CRA’s 2012 updated fundraising guidance information – ] CRA has just released its Guidance on Fundraising by Canadian charities. You can see the document in English at: and in French at: It is 35 pages…
CRA discusses split receipting of donations to a church
This CRA letter discusses when a registered charity (a church), will fund the attendance of children to a week long camp that is associated with the church and when the children that will attend the camp are not children of…
CRA provides comments on split receipting and donations when child benefits
The CRA recently discussed when a charity that provides affordable housing for people with intellectual disabilities is to receive a donation from a parent then “Can a charitable tax receipt be issued when parents make a donation to the charity…
Major Canadian law firm sued for negligent RCAAA tax opinion
Cassels Brock & Blackwell has just been hit with a major lawsuit over a tax shelter scheme. Here is a copy of the Statement of Claim in Lipson v Cassels Brock Blackwell LLP. None of the allegations in the statement…
Canada Revenue Agency publishes sample T3010B and sample financial statements – very helpful
The CRA has just published a sample: T3010B, Registered Charity Information Return, with accompanying forms and financial statements. This will be very helpful to charities as the T3010B is a new form. Here is the note: Samples: T3010B, Registered…
CRA charity webinars take off -now webinar on T3010B on June 3 2009
CRA has been piloting charity webinars recently. I understand that they have had a very good reception and that on the last e-mail announcement 400 people signed up in less than 2 hours. Here is information on their past webinars…
CRA Releases Registered Charity Newsletter 32 – discusses new applications, T3010B, webinars,
Here is the latest CRA Registered Charity Newsletter # 32. It includes an extensive discussion on applications for charity status and how to improve your application and avoid unnecessary delays. It sets out the procedures that CRA will follow upon…
Triumphant Church of Christ Intl. v. The Queen (FCA) -quick revocation not denial of natural justice
This case deals with a church who lost its charitable status for lack of proper record keeping. We learn from this case that because CRA moves quickly to revoke status does not mean that the “requirements of natural justice and…
Christ Apostolic Church of God Mission International – compliance agreement and revocation
In the Christ Apostolic Church of God Mission International v. Canada (National Revenue) (2009 FCA 162) A-287-08, Date: May 20, 2009 the Federal Court of Appeal upheld a revocation by the Canada Revenue Agency of this church’s charitable status. This…
What is a Good Canadian Charity?
What are the hallmarks of a good charity. Boy that is hard. Easier to know what are the hallmarks of a bad charity. Well luckily the UK Charity Commission has come up with the following 6 hallmarks for a good…