CRA recently announced that the deadline for online submissions for its political activities consultation has been extended to December 14th, 2016. The CRA is looking for feedback on the rules and CRA's guidance relating to political activities. You can email your submissions…
Corporations Canada recently implemented changes to a number of its forms on its website under the Canada Not-for-profit Corporations Act ('CNCA'), the Canada Business Corporations Act, and the Special Act of Parliament. Some of these changes include the addition of the new department name…
Liberal MP Alexandra Mendès has put forward a Private Members' Motion on November 16, 2016 that requests that the Standing Committee on Human Resources, Skills and Social Development and the Status of Persons with Disabilities will study the non-profit and charity sector.…
Here is an article I wrote entitled “Some thoughts on the Trump victory and its impact on Canadian nonprofits and charities“
If your charity is considering conducting political activities here are some basic questions you might want to ask: What are the charity’s legal “objects” – not mission or vision etc. – charities are only supposed to deal with political activities…
We are looking to hire Charity and Corporate Law Clerk / Legal Assistant, Here is further information.
The CRA recently posted an Infographic entitled Audit process for charities. It is helpful for charities to understand an outline of the process.
For some the mention of ONCA causes anxiety or anger. Never fear – help is here! Here are “20 Ways We May Be Able To Help You With ONCA as We Go Into 2017“.
I recently wrote an article for Hilborn entitled “CRA consultation on political activities – to submit or not to submit?” Here is the text of the article: CRA consultation on political activities – to submit or not to submit? The…
Recently we noticed that CRA is now including a T3010 reminder notice in the Notification of Registration letters being issued to new Canadian registered charities. The reminder notice relates to the due date of the charity's annual information return with CRA. This…
CRA recently released its first video as part of a new educational video series on 'Gifting and Receipting'. This series is meant to educate the public, donors, and those involved in the charitable sector on the type of donations that…
I am pleased to be co-presenting to the ICN a webinar on “CRA Regulations and the Political Activities of Charities“. Here is the blurb on it: An ICN Webinar – CRA Regulations and the Political Activities of Charities On September…
We are proud to present the Blumbergs’ Snapshot of the Ontario Charity Sector 2014. The data subset used is the CRA's 2014 T3010 data but only for registered charities based in Ontario. A large part of the Canadian registered charity sector is based…
The Finance Committee of the House of Commons (FINA) has just released a report entitled “The Canada Revenue Agency, Tax Avoidance and Tax Evasion: Recommended Actions“. It is certainly worth reading. The Committee recommendations are: Recommendation 1 The Minister of National…
This case involves an auto worker who invested in an abusive charity gifting tax scheme. When caught by CRA he went to another group called Fiscal Arbitrators and they suggested he claim a large amount of business losses even though…
We had previously covered the V. Ross Morrison v. The Queen case dealing with the Canadian Humanitarian Trust and the Canadian Gift Initiatives donation programs. The appellants appealed the earlier decision of Justice F.J. Pizzitelli of the Tax Court of Canada and…
As many know the CRA has launched a consultation on political activities by Canadian charities. The Canadian Charity Law Association will be having Mark Blumberg present a webinar on the consultation and various ways of responding or not responding to it.…
The UK Charity Commission has published a report regarding its inquiry into a registered charity (the Bristol Community Church Trust). The inquiry started in 2011 and related to sexual abuse allegations that were made against the charity's youth pastor and…
There is a new article in the New York Times entitled “They Took In One Refugee Family. But Families Don’t Have Borders.” It is a followup to an earlier article on the experience of 3 Syrian families who had come…
As part of the CRA focus on political activities the CRA did some educational activities and awareness raising about the rules for Canadian charities conducting political activities. Here is a copy of the Charities Directorate Political Activities Education and Information Plan.
CRA has released a letter which discusses whether improvement districts, particularly in British Columbia, would be considered municipal or public bodies performing a function of government for the purpose of paragraph 149(1)(c) and therefore able to issue donation receipts as…
On October 28, 2016 at the Blumbergs' Charity Law Institute we will be presenting the results of the Blumbergs’ Snapshot of the Ontario Charity Sector 2014 including how the numbers have changed between 2011 and 2014. Some of the highlights from 2014…
I am pleased to be on a panel at Arnova in Washington entitled “The Foundation Payout Debate: Comparative Perspectives on Distribution, Perpetuity and the Role of Foundations”. Here is the full description and presenters: The Foundation Payout Debate: Comparative Perspectives…
I am looking forward to presenting at the upcoming ICD session Collaboration for Greater Impact on November 22, 2016. The panel will include Rahul Bhardwaj (CEO ICD), Joanne Doyle (UWTYR), Donna Duncan (CEO The Hincks-Dellcrest Centre), Ian Smith (Chair The Hincks-Dellcrest Centre) and…