The Toronto Star recently covered a conference in which Justin Trudeau was speaking. One of the sponsors of the conference was IRFAN, a group that has lost its charitable status due to allegations that it was involved with directly or…
On February 12, 2013 I will be making a presentation as part of Maytree’s Five Good Ideas series on “Five Good Ideas about Registered Charities and Political Activities” Find more information and register Five Good Ideas about Registered Charities…
On December 14th, 2012, the Supreme Court of Canada delivered its ruling in the case of R. v. Khawaja, 2012 SCC 69. Much of this case centered on whether the Criminal Code of Canada definition of “terrorist activity” was constitutional. …
CRA recently released a letter dealing with whether an organization under section 149(1)(l) of the Income Tax Act can pay surplus out to its members. In this case, a non-profit organization was providing internet services to its members. The…
CRA has releasted its guidance on “Arts Activities and Charitable Registration Guidance” (CG-018). CRA had conducted an earlier consultation on arts and charity registration and this is the final version. Here is a summary “Arts Activities and Charitable Registration Guidance…
The Canadian Government has reminded Canadians to be careful when donating to charities, especially when the donation is part of a scheme offering more tax incentives than the cash contributions. If you are interested in more details on how to…
Doug Donovan and Caroline Preston in the Chronicle of Philanthropy have written another article on inflated gift in kind valuations. Here is an interesting quote “Accounting principles may be applied differently by different groups to similar facts, but at some…
We recently reviewed the private foundations contained on the T3010 Registered Charity Information Return for 2011. In this case we looked at the approximately 500 private foundations on the database who had the greatest total expenditures according to their T3010…
Finance put out a press release today announcing “Phasing out the penny … In Economic Action Plan 2012, the Government announced it would phase out the penny from Canada’s coinage system. To help consumers, businesses, charities and financial institutions to…
We recently reviewed the T3010 information for 2011 relating to foreign activities. The database was prepared by the Charities Directorate of CRA in September 2012 and covers about 81,000 charities (94% of Canadian registered charities) and their 2011 T3010 returns.…
The Ministry of Consumer Services’ has added some information to their website on the Not-for-Profit Corporations Act, 2010 including a glossary of key terms, an FAQ and a basic transition checklist. There is more information that is yet to come…
The CRA has released a letter providing general comments on the measures enacted in the 2011 federal budget with respect to the donation of publicly-listed securities to registered charities. The article provides details regarding the tax implications involved in…
Recently CRA released a letter dealing with whether a communal corporation qualified for tax exemption pursuant to section 149(1)(k) of the Income Tax Act. This provision provides an exemption from income if a person is a ‘labour organization or society…
Here is a press release from the CRA revoking New Flame Deliverance Ministries. The CRA alleges that New Flame Deliverance Ministries issued inappropriate receipts. It is a reminder that charities need to be careful how they receipt. For resources on…
Here are some recent revocation letters from CRA in which the Charities Directorate explains why they revoked certain charities for cause. The Canadian Quadraplegic Association Bette’s Single Family & Senior Food Bank. CRA noted “The Canad~ Revenue Agency’s (CRA) audit…
Here is a copy of the letters from the Canada Revenue Agency in relations to the revocation of the charitable status of Glooscap Heritage Society.
We recently reviewed the T3010 information for 2011. The database was prepared by the Charities Directorate of CRA in September 2012 and covers about 81,000 charities (94% of Canadian registered charities) and their 2011 T3010 returns. Canadian registered charities are…
The CRA recently posted an article on its website with some useful information regarding promoters of tax evasion schemes. CRA points out that it is increasing its efforts to audit and prosecute promoters of tax evasion schemes. Here is the…
Here is a recent Tax Court of Canada decision dealing with a particular donor and a donation arrangement. The arrangement involved the donation of cash and time share units. The charity Cheder Chabad provided a receipt for $2,420,000.00 for 2002…
This last week I was involved with 2 events in which members of the Charities Directorate spoke on the subject of political activities. First, on Wednesday, Linda Desrochers, Director of the Determinations Section of the Charities Directorate, spoke on recent…
William Shawcross, the new Chair of the Charity Commission of England and Wales, delivered a speech to the ACEVO Annual Conference. The speech touches on a number of important issues including charities and political activities, public benefit, involvement of monarchy…
The Canadian Bar Association PracticeLink Solo and Small Firm Bulletin has sent a note to its members “Tis the season: CRA warns about gifting tax shelter schemes. Whether you approach them as a lawyer or as a tax-payer, gifting tax…
On November 28, 2012 we will be having the Blumbergs’ Canadian Charity Law Institute in Toronto. It will be a full day of practical legal and ethical compliance information geared toward charities, professional advisors and those interested in regulatory issues…
Canadians in late November and December each year really focus on charitable donations. Here is a microsite I worked on to help Canadians understand how to thoughtfully select charities to donate to. www.smartgiving.ca