We have a number of resources to assist including our online course Receipting for Canadian Registered Charities with an updated Receipting Kit.
If you wish to retain our law firm to assist with your charity or non-profit’s receipting questions, you can contact us.
Here is an interesting case in which a municipality, that was allegedly involved in a charity scheme, wanted leave to intervene in a Tax Court of Canada matter involving a donor who had made a donation to the municipality. The…
In the case of Ofori-Darko the CRA disallowed a claim of about $30,000 over 3 years. The people who allegedly made the donation appealed to the Tax Court of Canada and the TCC dismissed the appeal on the basis that…
On January 10, 2014 David Ajise, a former tax preparer operating in Toronto, was sentenced to a 30 month jail term for fraud over $5,000. Ajise is the former proprietor of Datronix Solutions, a tax preparation service. A CRA investigation…
The problem of “abusive charity gifting tax schemes” continues. These are schemes that promise that if you put in say $1000 through a complicated scheme you will end up with a $5000 receipt and therefore you can save $2500 in…
We have updated the Blumbergs’ 2013 Receipting Kit. Here is a link to the new Blumbergs' 2018 Receipting Kit.
In this decision, Ms. Sowah appealed the Minister of National Revenue’s assessment of her 2006 taxation year in which her charitable donation claim was denied. The court found that the charitable receipts issued by the charity did not contain all…
Peter Braid on October 23, 2013 withdrew his bill entitled “An Act respecting a National Charities Week and to amend the Income Tax Act (charitable and other gifts)”. We welcome the withdrawal of the private members’ bill as we, and…
Here is an interesting series of letters from CRA to the Corban Foundation in the 1990s relating its revocation as a registered charity. It deals with the meaning of a gift, and various programs to provide tuition assistance to those…
On October 15, 2013, Blumbergs will be having the 2nd Annual 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…
I am not sure if I should even cover Sowah. The CRA denied a claim by Emily Sowah $10,252 because the receipt did not have all the required elements and also Emily Sowah was not able to prove that she…
In a recent Federal Court of Appeal decision, Cheder Chabad v. The Queen, the registered charity Cheder Chabad had asked that CRA be prohibited from publishing a notice of revocation until the charity had exhausted all its rights to object…
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 Vancouver Sun has published an article entitled “Behind the Rick Hansen Foundation”. In the article investigative reporter David Baines discusses financial matters and fundraising by the Rick Hansen Foundation. Here is the article “Behind the Rick Hansen Foundation”
The CRA has just released its new process for recognizing “municipal or public bodies performing a function of government in Canada”. Here is a PDF OF THE ARTICLE This will be of particular interest to Aboriginal bands, school boards and…
The Federal Court of Appeal (FCA) has overturned a Tax Court of Canada (TCC) decision in Guindon. The FCA found that, in this case in which no notice of constitutional questions was served by Guindon, “the Tax Court did not…
In an article today in the Globe & Mail entitled “Canada Revenue Agency struggling to put a lid on tax fraud” Kathryn Blaze Carlson discusses false receipting schemes. Here is a link to the article: Here is a link to…
Jeff Gray of the Globe and Mail is reporting today in an article “Tax-scheme case revived against Bay Street law firm” that the class action lawsuit against Cassels Brock & Blackwell LLP has been certified by a decision of the…
CRA recently released a letter which provided comments on the rules relating to the voluntary gifting of property to a registered charity and whether a qualified donee is required to issue a donation receipt. CRA View -Interpretation of a Gift…
Vancouver Sun investigative reporter David Baines has just written a followup article entitled “Vancouver museum’s “Michelangelo” sculptures fail to sell at auction”. In this article he discusses how the valuations of the sculptures exaggerated their fair market value and how…
The Tax Court of Canada has denied more charitable donation receipts because they did not have all the mandatory elements. The judge also was concerned that the cash ‘donations’ may never have in fact taken place. Here is a link…
The Hamilton Spectator in an article entitled “Redeemer settles $6-million lawsuit with families” is reporting that Redeemer University College has made a payout to settle a lawsuit over receipts it issued as part of a forgiveable loan program. Here is…
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 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…
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…