Corporations Canada has a new email address when filing documents through e-mail. This is particularly important for CNCA corporations. The e-mail address has been changed to IC.corporationscanada.IC@canada.ca. In the meantime, Corporations Canada still receives and accepts filings sent through the…
The Conservative loss in the 2015 Federal election and the Liberal majority government will have some impact on the Canadian charity sector. Here is my article What does the 2015 Federal election mean for Canadian charities?
We have previously blogged about the decision of the Tax Court of Canada in David, R. et al. v. the Queen (TCC) (here and here). In this decision, the court allowed the appeals of the respondents relating to tax credits that had…
CRA recently released a letter which discusses whether a park qualifies as a municipal or public body performing a function of government for purposes of 149(1)(c) of the Act and the definition of a qualified donee in subsection 149.1(1). CRA determined that the…
There is a small category of qualified donees called “registered foreign charitable organizations that have received a gift from Her Majesty in right of Canada”. Qualified donees are groups that can issue official donation receipts under the Income Tax Act…
On November 9, 2015 I will be presenting a program for the Ontario Bar Association, along with Nevena Urosevic, on Top Compliance Issues for Canadian Charities. It is available both in-person and by webcast. Here is the blurb and information on registration: Top…
In the US there has been a dramatic increase in the number of non-profits over the last few years. The Chronicle of Philanthropy has written a short article citing a forthcoming report which outlines how state regulators have not increased their…
In the case Mariano v. The Queen 2015 TCC 244 the Honourable Justice F.J. Pizzitelli reviewed in great detail the Global Learning Trust (2004) and the Global Learning Gift Initiative (GLGI) program. These programs are what CRA calls abusive charity gifting tax schemes. For those…
The “All My Relations Gathering: Innovation Emerging from Tradition” conference will be taking place in Winnipeg this year on November 17-18, 2015. Here is information on the conference from the Circle: The Circle on Philanthropy and Aboriginal Peoples in Canada…
The Canadian Radio-television and Telecommunications Commission (CRTC) recently published a new guidance on Implied Consent under Canada’s Anti-Spam Legislation (CASL) entitled “From Canada’s Anti-Spam Legislation (CASL) Guidance on Implied Consent” (the “Guidance”). The Guidance will be helpful for charities in…
We have prepared as part of the Sean Blumberg Transparency Project this Snapshot on Political Activities in the Canadian Charity Sector 2013. The Snapshot on Political Activities in the Canadian Charity Sector 2013 will be helpful to those who are interested in…
CRA recently revoked the Christian Economic Assistance Foundation. Here are the revocation letters for Christian Economic Assistance Foundation. Here are some excerpts from the CRA letters: “School Support Program The School Support Program is the main program ·of the Organization. The…
Corporations Canada announced today that it will be offering two new online services for non-profits under the CNCA. It will now be possible for CNCA corporations to file by-laws and financial statements with Corporations Canada through the Online Filing Centre. Business Corporations will…
The CPA Ontario's Not-For-Profit Finance Leadership Day will be held on November 12, 2015 in Toronto. Mark Blumberg will be doing a session entitled: Legal Update: Top Compliance Concerns for Finance and IT Professionals in the Non-profit Sector Mark Blumberg,…
Here is an agenda for the Blumbergs' Charity Law Institute 2015. You can register here.
The Trinity Global Support Foundation was recently revoked. It received some media attention because of the involvement of the former mayor of London, Ontario in the charity. Here are the letters from CRA explaining the detailed reasons for revocation of…
CRA recently revoked the registration of Canadian Friends of Pearl Children. Here are the CRA letters to the charity. According to CRA the organization issued over $167 million in inappropriate official donation receipts. On July 20, 2015 I blogged about the…
Here are the CRA letters from a number of recent Canadian registered charity revocations, annulments and penalties. These letters from CRA cover many different grounds for de-registration or the imposition of penalties. For a number of years we have been…
The Charity Commission of England and Wales has published a useful guidance entitled “Charity tax reliefs: guidance on Charity Commission policy”. The Charity Commission notes: Charity trustees are under a fiduciary duty to act exclusively in the best interests of…
We are compiling a list of Canadian cases dealing with charities, gifting and related issues. Let us know if you have any other suggestions: 1996-04-01 Briarpatch Inc. v. Canada 1996-07-08 Vancouver Regional FreeNet Assn. v. M.N.R. (C.A.), [1996] 3 F.C.…
As we noted earlier ONCA has been indefinitely delayed. The government has said that certain implementing legislation has to be passed and certain technological systems put in place before ONCA comes into force. The Ontario government said they would provide the sector with 2 years…
On September 12, 2015, the Canadian Government announced the Syria Emergency Relief Fund. Depending on certain donations made between September 12 and December 31 this fund could reach potentially $100 million. As with previous “matching” funds the charity that raises…
As many know the Ontario Not-for-Profit Corporations Act (ONCA) was passed in 2010 and was supposed to be brought in by January 2013. There are ostensibly 59,000 Ontario non-profits, although many may be dormant. The Ontario government announced today “The government is fully…
Mark Blumberg will be presenting on October 26, 2015 to the Canadian Endowment & Foundations Forum on the topic of “Top Compliance Issues for Foundations and Recent Legal Developments” Here is the description of Mark's presentation: Top Compliance Issues for Foundations…