There has been a lot of media and social media coverage over the last few days about non-profits and charities and the rules around their involvement in the upcoming election. To my dismay, much of it has been inaccurate. While…
There have been a number of articles discussing Jeffrey Epstein’s used of charities. One of the is the New York Times “Jeffrey Epstein’s Opaque Finances Could Become Focal Point for Investigators” which discusses his use of charities. “The money, tens…
CRA in June 2019 brought in a new charity application system under their CHAMP modernization program. Here is our article Making sense of CRAs new online Canadian charity application system which discusses the new system and also provides a paper copy…
The Journalism and Written Media Independent Panel of Experts released a report that they had provided to the Federal government relating to the 2019 federal budget and the proposals on journalism. Here is a copy of the report. As well…
On June 24, 2019, the Federal Court of Appeal upheld CRA's decision to revoke Many Mansions Spiritual Centre, Inc. (“Many Mansions”)'s charitable status in Many Mansions Spiritual Centre, Inc. v Canada (National Revenue). CRA listed many reasons for revocation, including…
On June 28, 2019, the Tax Court of Canada released its decision Promised Land Ministries v the Queen, in which it upheld CRA's decision to suspend the registered charity Promised Land Ministries (“PLM”)'s receipting privileges for one year for failing to…
Yesterday, CRA announced that Public Services and Procurement Canada (PSPC) has surplus items and PSPC is inviting registered charities interested in receiving items to identify themselves. Registered Charities should contact PSPC prior to August 30, 2019. Below is the full…
We have created two new online courses for those outside of Toronto who are not able to easily attend our programs. They might also be helpful to those in Toronto who cannot wait for our next session as they sometimes only…
Canadian charities now have more options for doing certain transactions online using the CHAMP system. Charities should look into accessing their CHAMP account. Here is a summary from the CRA from their recent Charity Information Sessions as to transactions that…
Here is our article on “Objects of registered charities in Canada are sometimes not charitable“. Objects are very important and often Canadian charities don't understand that even though they are a registered charity their objects may not actually be charitable.
The Senate has had a standing committee that has been looking at the voluntary sector in Canada. They released their report today. The report is entitled Catalyst for Change: A Roadmap to a Stronger Charitable Sector. It is over 189…
I have just completed 4 years on the CRA's Technical Issues Working Group. Most people don't even know that it exists. The Technical Issues Working Group is fondly known as TIWG and pronounced like 'twig'. It is an opportunity twice a…
There are a large number of Ontario non-profit corporations under the Ontario Corporations Act (“OCA”). As you may know, the Ontario government has stated that it is targeting to replace the OCA with the new Ontario Not-For-Profit Corporations Act (ONCA)…
Here is a Q&A from CRA about the new journalism qualified donee category.
CRA has recently updated its Charities Listing and the most notable change is the fact that they have reduced the amount of information available on each Canadian registered charity. The Charities Listing used to have up to 15 years of data…
The Charities Directorate of CRA has recently announced that it is looking for feedback from registered charities on CRA's videos, social media content, and other educational initiatives. This is an opportunity for registered charities to connect with CRA and help make educational…
CRA is set to introduce its online system for organizations applying for charitable status. Once this system is available on June 1, 2019, paper applications will no longer be accepted and organizations will only be able to apply for charitable status…
Properly issuing official donation receipts has been challenging for many registered charities. According to the CRA, 89% of registered charities that are audited by CRA are not correctly issuing official donation receipts. Issuing incorrect receipts can result in revocation or…
Every year Canadian registered charities must file the T3010 Registered Charity Information Return with the Charities Directorate of CRA. In June 2019 Canadian registered charities will be able to file the T3010 online which will make the process easier and…
A great deal has been written about legal compliance surrounding charities in Canada. Much of that material however, is highly specialized, hard to understand, and sometimes esoteric. As a result, it can be difficult for charities, employees and volunteers to…
In December 2017, CRA introduced a new program, the Charities Education Program (“CEP”) which is aimed at helping charities comply with the requirements for Canadian registered charities. CRA said it aims to visit 500 charities a year with this program. The…
Here is our new Canadian Charity Legal Checklist. For those who are interested in reviewing legal compliance for their registered charity, they may find the checklist helpful. If you require legal assistance and wish to retain our law firm then please…
The Federal Department of Finance has recently released its Report on Federal Tax Expenditures: Concepts, Estimates and Evaluations 2019. For those interested in tax policy and tax incentives it always provides some interesting reading. There is a detailed description of…
I will be speaking at the CFA Society of Toronto 2019 Wealth Conference on May 1, 2019 dealing with the topic ”Professional Advisors and Philanthropy: Helping clients and yourself navigate philanthropy”. You can register for the program here. Here is the…