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.
On the CRA database it has become apparent that CRA has recently revoked the charitable status of two religious organizations that conduct significant foreign activities. We have put in a request to CRA for information on why they were revoked.…
Canada has a mechanism to recognize certain foreign universities for purposes of donations. It is probably the most generous tax incentive system of any country in the world. Essentially if you are a degree granting university outside of Canada and…
We have just released our Blumbergs' Canadian Charity Sector Snapshot 2015. Lots of interesting statistics and information on the Canadian charity sector. As well if you want information on individual charities or want to sort charities based on about 20 criteria checkout…
The CRA has added a page on cause-related marketing page to the receipting part of their website. The CRA seems largely concerned that in some cases no official donation receipt should be issued when there is a cause related marketing arrangement…
In August 2016 we launched a website to improve transparency on Canadian registered charities. It is at www.charitydata.ca We have just made a number of improvements to the website. Here are some of the improvements: 1) We have added more…
The CRA released a report today entitled Report on the Charities Program. It has lots of useful information on the charity sector, regulation of charities, statistics relating to the Charities Directorate and various new developments. Although this is the…
I recently read a press release from a Canadian think tank that said “Charitable giving in Canada hits 10-year low”. They proposed “In total, Canadians claimed $9 billion in charitable donations in 2014. But had Canadians donated in 2014 at…
CRA has just released a chapter in their Income Tax Folio series for charities and non-profit organizations. The new part is S7-F1-C1, Split-receipting and Deemed Fair Market Value. Income Tax Folios are CRA’s official summary of its interpretation on certain…
CRA recently released its first video as part of a new educational video series on 'Gifting and Receipting'. This series is meant to educate the public, donors, and those involved in the charitable sector on the type of donations that…
We are proud to present the Blumbergs’ Snapshot of the Ontario Charity Sector 2014. The data subset used is the CRA's 2014 T3010 data but only for registered charities based in Ontario. A large part of the Canadian registered charity sector is based…
In the notes section of a CRA presentation “Regulation of Charities – Overview” the CRA notes that in 2012 the amount of receipts issued was $14.28 Billion and that “the federal assistance for charitable donations in 2012 exceeded $2.9 ……
In a recent decision of the Tax Court of Canada, Duguay, N. v. The Queen, a taxpayer claimed charitable donations made to a Canadian registered charity providing housing for low-income people and seniors residences but these were denied and the taxpayer…
In a recent decision Mariano v. The Queen, the Tax Court of Canada (TCC) awarded a very large cost award in favour of CRA (who was the respondent in the matter) and against GLGI, the promoter, and some of its investors. The…
Markou v. The Queen, 2016 TCC 137 is a super boring case dealing with the jurisdiction of the Tax Court of Canada and whether such court can make a determination as to whether certain proceeds are part of a Quistclose trust. Beyond…
Deluca v Canada, 2016 ONSC 3865, is an Ontario Court of Justice claim by Mr. Deluca against the CRA. Mr. Deluca had invested over $100,000 in a tax shelter involving a barter network and 'donations' to a registered charity. When CRA denied…
As a result of the 2016 Quebec Budget, Canadian registered charities are no longer required to complete a separate charitable registration in Quebec in order to be able to issue tax receipts to donors in Quebec. Previously, Canadian registered charities…
CRA recently released a letter which discusses whether an official receipt issued for property donated in kind can include an amount less than the fair market value of the property. CRA cited section 3501 of the Income Tax Act (Canada)…
We have previously blogged about the decision of the Tax Court of Canada in David, R. et al. v. the Queen (TCC) (here, here and here). In the previous decision of Canada v. Castro, 2015 FCA 225, the Minister appealed the decision in David v.…
The CAGP will be offering an Advanced Canadian Gift Planning Course in Toronto from June 1-3, 2016. I will be delivering two presentations. The first will be on International Philanthropy on May 31, 2016: International Philanthropy Speakers: Mark Blumberg, BA,…
Today the new Liberal Government has delivered their first budget. Here is our article 2016 Canadian Federal Budget – How will it affect the Canadian charitable sector?
In a recent decision of the Federal Court of Appeal, French, it dealt with a technical issue of whether an argument should be struck, as it was by the Tax Court judge, “on the basis that it was doomed to…
We get this question often. If a registered charity receives funds from a qualified donee then it should not issue an official donation receipt. For example a private foundation sends your registered charity a cheque for $10,000.00. Do…
On February 11, 2016, the National Post had an article entitled “‘Can I get a tax receipt?’: Tax confusion muddles Syrian refugee sponsorship efforts“. The article discusses some of the complexity around the current receipting rules and how they have…
There was recent case of R. v. Raza, 2015 BCSC 2512 (CanLII). The three accused were tax preparers who were charged with fraud for allegedly being involved with the issuance of false donation receipts.