The Dept. of Finance has released some Legislative Proposals Relating to the ITA on August 16, 2011. These proposals deal with implementing the June 2011 budget proposals which include a number of proposals to prevent abuse of charities and RCAAAs.…
Here is a CRA letter on whether amount paid by Canadian estate to a U.S. charity is a gift to a qualified donee in a particular situation. It deals with an estate of a deceased who wished to have the…
Here is a CRA letter on whether a particular cooperative in Canada is tax exempt under s.149(1)(l) of the Act Here is the conclusion: “As the Co-op was required to pay surplus and provide financial support to members, it did…
AFP will be putting on an Ethics & Accountability Workshop: “Weaving Ethics into Your Fundraising” on September 8 in Toronto. Here is more information AFP Ethics & Accountability Workshop: “Weaving Ethics into Your Fundraising” September 8, 2011 LOCATION: St.…
The Charities Directorate of CRA has just put Charities Connection No. 8. It discusses receipting, the East Africa Drought Relief Fund and the PM’s volunteer awards. Here is a link to
Here is a short note from the Charities Directorate on their service standards for telephone inquiries and charity applications.
Here is an interesting Regulatory Case Report from the Charity Commission of England and Wales. It seems in the UK that one can put in on-line applications to be registered as a charity. This report covers how one or more…
A terrorist activity under the Criminal Code of Canada is dealt with in section 83.01. Criminal Code of Canada 83.01 (1) • “terrorist activity” « activité terroriste » “terrorist activity” means o (a) an act or omission that is committed…
Increasingly funders are interested in governance at charities. For a Canadian charity to receive funds from CIDA for the Partnerships with Canadians Branch such charity must show “must have sufficient experience, strong governance structures and demonstrate the support of Canadians”. …
Osgoode Professional Development will be doing a 2 day workshop on Legal and Risk Management for Charities and Not-for-Profit Organizations. It will be October 5 and 6, 2011 in Toronto. Here is a copy of the flyer
You can find out more about the starvation in East Africa by visiting the website of the HUMANITARIAN COALITION which “is a network of Canadian NGOs determined to unite in cases of humanitarian crises. The Humanitarian Coalition is formed by…
Here is the Blumbergs Canadian Charity Law List – July 2011. Blumbergs Canadian Charity Law List – July 2011 FEATURED 1) Upcoming Charity Law Information Program seminars with Mark Blumberg Here are some upcoming CLIP Seminars across Canada which will…
Here is an short article in Macleans magazine entitled Buy, Sell, Donate. I have warned on many occasions that using financial analysis to value charities is fraught with problems which are often not acknowledged by those who claim they can…
Here is Imagine Canada’s Statement on Compensation in the Charitable and Nonprofit Sector Here are some of my thoughts on compensation when the C-470 debate was raging; Private members bill on Canadian registered charity salary disclosure and salary cap not…
Here are some revocation letters from the Charities Directorate of CRA to certain registered charities. These letters set out the CRA reasons for revocation. CRA letter to Children’s Leukemia Research Association Canada CRA letter to Rich Wilkerson Ministries CRA letter…
The CBC recently prepared a short segment on the Canadian cancer society. Here are a few comments on the issue. I will update this page over the next few weeks as more information comes to light. CCS SPENDING Here are…
Many US charities are interested in fundraising from Canada. Canadians donate approximately $13 billion to charity every year. As well, many US 501(c)(3)s are looking at accessing Canadian Foundation and Canadian federal or provincial government funds. There are many options…
The CRA has just released Charities No. 7 with information on the Charities Partnership Outreach Program (CPOP), reminders to registered charities to file their T3010, a new Guidance CG-004, Using an Intermediary to Carry out a Charity’s Activities within Canada…
Here is a great quote from Sam Younger, chief executive of the Charity Commission, that Canadian charities should think about. “I hope that, over the course of the next few years, we’ll see charities viewing good governance not as a…
Here is an article I recently wrote for the Canadian Donor’s Guide entitled “Receipting Takes Front and Centre in Federal Budget” You can see the article at: “Receipting Takes Front and Centre in Federal Budget” or
Here are a couple of interesting blog postings notes entitled “Budget 2011 Cracks Down on Abusive Charities” and “Beware of tax shelter donation arrangements”.
F. Max E. Maréchaux, is a partner at the law firm of Miller Thomson LLP. According to Federal Court of Appeal decision “F. Max E. Maréchaux participated in a “leveraged donation” scheme. The essence of the scheme was that, for…
Another tax preparer has been sentenced to jail for the issuance of fraudulent official donation receipts. This tax preparer was based in Etobicoke, Ontario and issued over 34 million of false receipts. Here is the Canada Revenue Agency News Release:…
CRA has just released a new guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada”. This guidance covers the rules for when a Canadian registered charity provides resources to a group in Canada that is not another…