In June 2014, which is almost 2 years ago, I put in a request to CRA to receive a copy of certain information on the Non-Profit Organization Risk Identification Project (NPORIP). On April 11, 2016, I received over 220 pages of documents…
We are compiling a list of Canadian cases dealing with charities, gifting and related issues. Let us know if you have any other suggestions: 1996-04-01 Briarpatch Inc. v. Canada 1996-07-08 Vancouver Regional FreeNet Assn. v. M.N.R. (C.A.), [1996] 3 F.C.…
I was delighted to read a publication “Donor Beware: Investigation into the sufficiency of the Canada Revenue Agency’s warnings about questionable tax shelter schemes”. The special report was prepared in December 2013 by J. Paul Dubé, the Taxpayers’ Ombudsman. The…
Here is an article entitled Canadian Charities Conducting International Activities (2015). It will be of interest to Canadian charities that are, or considering, operating outside of Canada.
The British Columbia Supreme Court recently released a decision, Re Mulgrave School Foundation, which discusses charitable gifts that are made for a specific charitable purpose and whether it is possible to change that purpose. Unfortunately, in this case the donors…
Here is a link to an article I wrote entitled “Selecting Great Charities – only tough if your eyes are open” which recently appeared on the CanadaHelps website. For a more detailed version of the article see www.smartgiving.ca
Here is a sample contractor agreement for a Canadian registered charity conducting foreign activities. One of the elements of having direction and control for a foreign intermediary is to have a written agreement. Therefore it is important that charities have…