For many Canadian non-profits under the CNCA it is easier to file the annual return online. This can now be done at the Industry Canada’s Online Filing Centre. Here is a link to Industry Canada’s Online Filing Centre. If…
In the case of Glooscap Heritage Society v. The Queen, a charity had its charitable status revoked for improperly issuing tax receipts and operating for the benefit of a tax shelter. The Charity filed an objection to the revocation and…
The Charities Directorate has released a new T3010 (13) Registered Charity Information Return for Canadian registered charities with fiscal year ends after January 1, 2013. The changes on the T3010 (13) are basically more questions about the political activities of…
The Vancouver Sun has recently written an article “Blockbuster donation of ‘Michelangelo’ sculptures turns into multi-million-dollar bust: Sotheby’s says tiny terracotta sculptures are worth $200,000 to $300,000, a fraction of their appraised value”. The article discusses the valuation of certain…
The Charity Commission notes that the Guidance “explains trustees’ duty to prevent their charity being used to promote extremist views or terrorist ideology. The toolkit also suggests steps trustees can take to minimise risks associated with particular activities, such as…
Canada Helps is looking for a new President/CEO. It is an important organization for the sector and here is the position profile President CEO – CanadaHelps
The CRA recently wrote a letter in French on whether charitable foundations are allowed to make gifts to section 501(c)(3) US charities, because of paragraph 7 of article XXI of the U.S. Tax Convention? The CRA answered no. Their reason…
The CRA provided its view on whether a non-profit organization meets the requirements of paragraph 149(1)(l) of the Income Tax Act. CRA found that the organization was not operating for a purpose other than profit and income was being made…
Here is a recent letter from CRA dealing with whether a non-profit organization meets the requirements of paragraph 149(1)(l) of the Income Tax Act. In this case, the organization purchased and financed a taxable organization, and it appeared that there…
Here is a CRA letter on payment plans in respect of membership fees for dining, recreational or sporting facilities The CRA provided its view on whether interest income, regardless of source, is considered to be income from property for the…
In a recent Tax Court of Canada case Afovia v. the Queen, Paris J. decided that CRA can revoke a charity for issuing official donation receipts that do not have all the mandatory elements on them. As well, CRA can…
A recent ruling by the Divisional Court dismissed an appeal by a Foundation seeking to be exempt from municipal taxation under the Assessment Act. In the previous decision of the Ontario Superior Court of Justice, it was held that the…
The CRA has updated their publication P113(E) Rev. 12 which deals with “Gifts and Income Tax 2012” Here is a link to the CRA publication:
Here is what promises to be a great workshop being organized by the The Carleton Centre for Community Innovation and the School of Public Policy and Administration on public policy advocacy. It is led by Sean Moore and is available…
I took a look at the CRA website and here are the numbers of Canadian registered charities. Charitable organizations 75,912 Public Foundations 5,130 Private Foundation. 5,218 Total registered charities 86,260
The Hudson Institute has published its 2012 report on remittances. It shows that Canadian remittances to developing countries were $14.7 billion in 2010. CIDA gave $5.2 billion and Canadian charities gave about $1.95 billion. Here is a copy of the…
CRA’s Guidance on political activities was updated in December 2012. There are some minor changes to reflect changes to the disbursement quota and recent budgets including the 2012 Federal Budget dealing with political activities and Canadian charities. The CRA had…
The Charities Directorate of the Canada Revenue Agency has announced the revocation of the registration of Trinity Divine Outreach Ministries as a registered charity for involvement in the Innovative Gifting Inc. scheme which we have discussed a number of times…
The Charities Directorate of the Canada Revenue Agency has announced the revocation of the charitable registration of International Fellowship Mission Inc.. Here is a CRA press release: “The Canada Revenue Agency revokes the registration of International Fellowship Mission Inc. Ottawa,…
The Canadian Department of Finance has released through Freedom of Information a Q&A on Budget 2012 and Canadian charities and political activities. Here is a copy of the memo Q&A on Budget 2012 and Canadian charities and political activities
The Canadian Department of Finance has released a memo on “Reaction to Budget 2012 Charitable Sector Proposals” Here is a copy of the Finance memo on Reaction to Budget 2012 Charitable Sector Proposals.
Here is a copy of a memo marked “Secret” and attachments from the Department of Finance on Finance released under Freedom of Information dealing with “Registered Charities – Political Activities, Foreign Funding and Transparency”. It may take a minute to…
Corporations Canada has announced its Client Outreach Session for Toronto will be held on February 7, 2013. From: Natalie.Delisle@ic.gc.ca [mailto:Natalie.Delisle@ic.gc.ca] Sent: January-03-13 10:12 AM To: Natalie.Delisle@ic.gc.ca Subject: Corporations Canada – Client Outreach Session – Toronto, February 7, 2013 / Séance…
In December 2012, the Nova Scotia government passed the Community Interest Companies Act. The Community Interest Company may be useful for some who are starting a business and want to also help their community. This Act will serve to permit…