Here is the CRA spokespersons talking points for the Release of the Consultation Panel Report on the public consultations on charities and political activity. For more information on charities and political activities you can see our directory on Canadian charities and…
Here is a recent CRA presentation on political activities by Canadian registered charities that has some good examples of allowable and prohibited political activities. It was obtained through ATIP. Some have complained that the examples in CRA's political activities guidance are dated.…
Barry Bussey published an op ed in The Province on the Canada Summer Jobs program and the reluctance of the CRA Minister to release it guidance on religion which has essentially been complete for a number of years. Bussey is…
Statistics Canada has reported that “Total donations reported by Canadian tax filers fell to $8.9 billion in 2016, down 2.7% from 2015.” The Statscan numbers only claims by individuals tax filers and not what was actually donated to charity by individuals, corporations, etc. which in…
The Liberal government has unveiled their 2018 Federal Budget today. Here is our article Canadian Federal Budget 2018 and its impact on non-profits and charities.
[UPDATE – CRA no longer accepts the T2050 form. If you send it in it will be returned to you. You can apply online for a charity application at Apply to become a registered charity. As of March 2021, in a…
CRA has recently updated their guidance RC191 – Qualified Donee Becoming a Prescribed University Outside Canada (CRA). The changes are minor. They have updated the Charities and Giving links to the new Canada.ca website. For a more in-depth discussion of…
In the past US and other charities had mainly looked to establishing a Canadian counterpart non-profit or registered charity when they thought that either there were fundraising opportunities in Canada or they wish to conduct their own charitable activities in Canada. …
If you are an Ontario non-profit corporation under the OCA you might find our article on ONCA helpful: 20 Ways We May Be Able To Help You With ONCA.
There are over 50,000 Ontario non-profit corporations under the Ontario Corporations Act. With the Ontario Government’s recent announcement that the new Ontario Not-For-Profit Corporations Act (ONCA) is being targetted to be brought into force in 2020, these Ontario non-profit corporations…
The CRA has updated T4117 – Income Tax Guide to the Non-Profit Organization (NPO) Information Return (CRA). Certain non-profits that are NOT registered charities need to file the Form 1044 and this guide provides explanatory material on the CRA publication. …
Last year CRA moved its website from www.cra-arc.gc.ca/chrts-gvng/ to the super cool Ok it was not CRA moving their website but they were dragged kicking and screaming to the Government of Canada website. Giant waste of time and necessitating many…
The Tax Court of Canada in Isah, A. v. The Queen (TCC) deals with donations disallowed by CRA and the court ultimately decided to impose gross negligence penalties on the taxpayer who submitted fake official donation receipts. The Court discuss the test…
The Department of Finance is reviewing Canada's anti-money laundering and anti-terrorist financing regime. They have published a consultation paper at Reviewing Canada's Anti-Money Laundering and Anti-Terrorist Financing Regime. They are looking for submissions on the discussion paper before April 30, 2018. I have…
Here is CRA's List of Areas of Non-Compliance with Income Tax Provisions – Canadian Public Foundations.
Here is the CRA's List of Areas of Non-Compliance with Income Tax Provisions – Canadian Private Foundations.
The Senate has appointed a Special Committee on the Charitable Sector. For charity sector policy wonks this is absolutely amazing. Yes probably for 30-50 people it feels like Christmas is back again. The mandate is to “examine the impact of…
Here is the CRA's List of Areas of Non-Compliance with Income Tax Provisions – Canadian Charitable Organizations.
P113 – Gifts and Income Tax 2017 is the main CRA publication dealing with gifts and their income tax consequences for Canadian taxpayers. The publication has been revised with some minor changes in 2017. They reflect that the rules for…
Over the last 10 or more years, we have published over 2500 blog posts. Except for a few avid readers, that might be a little overwhelming so we have started to create a directory of some of the top resources…
We noted a few months ago that “CRA recently revokes registered charity status of 2 large religious groups doing foreign activities“. We provided the limited details that were available from the CRA Charities Listing at the time. Now here are…
The CRA has been working for years on the Charities IT Modernization Project or CHAMP. CHAMP is going to affect charity applications in that they will need to be filed electronically, as of November 2018. CHAMP will also allow charities to…
Here is an updated article on the difference between a conduit and a structured arrangement – it is entitled Canadian Charities and Foreign Activities: Conduit versus Structured Arrangement. .
In our note “CRA Questions on Charities Assisting Those Affected by the Conflict in Syria” it includes some common questions and answers from CRA on charities assisting those affected by the conflict in Syria.