CRA has recently revoked the Christian Economic Assistance Foundation as a registered charity. The charity had been previously covered by the National Post in a story entitled “Parents could face massive bills after CRA accuses Christian schools charity program of…
The new Ontario Not-for-profit Corporations Act (ONCA) is likely to come into effect in July 2014. The Ministry of Consumer Services has started to place some information on the new act on their website. We have tried to consolidate all…
The Ontario Ministry of Consumer Services has provided an update today on the implementation status of the Not-for-Profit Corporations Act, 2010 (ONCA). The Ministry notes: “The Act is targeted to come into effect in 2014. Amendments to more than 80…
The Tax Court of Canada recently released a decision in Winston Blackmore v. Her Majesty the Queen in which appeals from the tax assessments made under the Income Tax Act for an individual leading a polygamous community in B.C., “Bountiful”,…
CRA has recently updated their web page on Amalgamations, Mergers and Consolidations.
The Ontario Superior Court of Justice recently released a decision in R. v. Tennina which demonstrates that Canadian courts are taking a much tougher approach when dealing with tax fraud schemes. The accused in this case was involved in evading…
There is an interesting and important report from the Parkland Institute entitled “Shooting The Messenger: The Need For Effective Whistleblower Protection In Alberta”. The report is written by David Hutton. David Hutton is also the Executive Director of, FAIR (Federal…
Industry Canada has been sending notices about new corporate services that will be available online for CNCA corporations. As well they are providing a corporate key for non-profits to access those services. Here is a copy of one of the…
Today the CRA released its long awaited Guidance on Promotion of Health and Charitable Registration. This guidance could potentially impact a number of different types of charitable organizations that deal with health care. Here is a summary: `Guidance Reference number…
There was an interesting 94 page report entitled “Enhancing Accountability For The Religious And Broader Nonprofit Sector” in December 2012 from the Commission on Accountability and Policy for Religious Organizations . While I certainly don’t agree with many of the…
On September 17, 2013 Mark Blumberg will be interviewed on Ted Hart’s The Nonprofit Coach Radio Show. Here is a link with call in numbers:
Bill C-48 (Technical Tax Amendments Act, 2012) which deals with many matters including split receipting received Royal Assent as on June 26, 2013. Some of the amendments affecting charities were announced over 10 years ago. These and many other technical…
The Tax Court of Canada recently released a decision in Bandi v. The Queen which dismissed an appeal by a taxpayer who participated in a charitable giving program in 2003. The taxpayer claimed a charitable donation tax credit which was…
CRA recently released a letter which discusses whether a capital gain resulting from the sale of real property by an NPO qualifies for the exemption from tax under subparagraph 149(5)(e)(ii) of the Income Tax Act. Income from property (including capital…
As of January 1, 2012, as of result of amendments to the Income Tax Act, low-cost housing corporations for the aged have to apply for registration to be considered a qualified donee. For many low-cost housing corporations being considered a…
Here is the Blumbergs’ submission to the House of Commons Standing Committee on Finance for their Pre-budget Consultations 2013. Blumbergs’ House of Commons Standing Committee on Finance- Pre-budget Consultations 2013 submission Some of the themes I touched upon are more…
Wayne Gray, Allen Doppelt and myself will be presenting a webinar for the Canadian Bar Association on “Continuance Under the New Canada Not-for-profit Corporations Act” “Continuance Under the New Canada Not-for-profit Corporations Act Oct. 17, 2013 Presented live via webconference…
CRA recently released a letter which discusses whether two members of the clergy who are spouses, but own and reside in separate residences may claim the clergy residence deduction for their individual residence. A residential deduction is allowed under the…
I recently received updated numbers from Industry Canada on the CNCA. they show some progress but a lot more needs to be done. Here is what Industry Canada told me: How many CCA corporations have moved over to the new…
The CRA has updated their charitable donation tax credit calculator. It is interesting to play with the calculator but as we have warned before it can underestimate in some cases the amount of tax savings a person may get from…
There was an article recently in the Toronto Star regarding a Canada Revenue Agency (CRA) audit of the Islamic Society of North America, a registered Canadian Charity. Here is the article in the Toronto Star: Also the article references…
The CRA has just posted a new guidance which will be very helpful for Canadian charities. It is called CG-019, How to Draft Purposes for Charitable Registration. Also the CRA has updated their model purposes. The purposes or legal objects…
We have provided the letters from the CRA to the International Relief Fund for the Afflicted and Needy Canada (IRFAN) when they were revoked for cause. IRFAN has now filed a Notice of Appeal with the Federal Court of Appeal…
The Charity Commission of England and Wales has published a very helpful guidance “It’s your decision: charity trustees and decision making”. Although there are difference between English and Canadian law the guide provides lots of useful information on how directors…