We recently reviewed the T3010 Registered Charity Information Return database for 2021 as part of the Sean Blumberg Transparency Project. The database covers about 83,771 of the approximately 86,000 registered charities in Canada that had filed their T3010 and were…
During a recent CRA webinar, they discussed what is new in 2024 T3010. The new T3010 should be available in January 2024 and will be applicable for registered charities with a fiscal period ending on or after December 31, 2023. …
Applying to be a registered charity in Canada is not just getting another number from CRA, like opening a payroll account or HST account. Many people know this, but unfortunately, many don’t. Having 10 lawyers who just work with non-profits…
It was nice to see a clarification from CRA today on an issue that garnered far too much attention in the charity sector, namely the issue of filing T3 Trust Income Tax and Information Returns for internal trusts. CRA clarified…
Here is our article How much publicly listed securities are donated to Canadian charities and how will AMT changes affect charities November 2023 With all the confusion about donations of marketable securities and the AMT, we thought we would offer…
Here is a presentation delivered by Mark Blumberg for CharityVillage on October 19, 2023. Top Ten Compliance Issues for Canadian Registered Charities Summary: A great deal has been written about legal compliance surrounding charities in Canada. Much of that material, however,…
On Tuesday last week, we had our Blumbergs’ Canadian Charity Law Institute. We had a very good presentation by two Ontario government lawyers dealing with recent changes to ONCA in Bill 91. During questions, there was a question about how…
We have urged that the Charities Directorate in Canada be given more leeway to provide information to the public when charities are involved with serious non-compliance. Here is an example of a submission we recently made to the Finance Committee…
Corporations Canada has begun a process to dissolve non-profits that have not filed their annual return (Form 4022) for at least three years. We have discussed that elsewhere. Today I saw an email notice from Corporations Canada to a non-profit…
Here is the Blumbergs’ Pre-Budget Submission for the 2024 Canadian Federal Budget. For those who have been following our law firm’s submissions over the last ten or more years, they have focused on transparency and accountability in the non-profit and…
The CRA recently sent a response to the Canadian Tax Foundation on the new qualifying disbursement/grant to grantee and directed donations provisions. As many are aware, section 168(1)(f) of the ITA was amended to provide that CRA can revoke a…
The Globe and Mail recently had an opinion piece criticizing changes to the rules relating to donations of marketable securities for some taxpayers who are also affected by the alternative minimum tax (“AMT”). In essence, next year, but not this…
There has been some coverage in the media of a concern that Canadian charities may be required to file a T3 form for each of their “express trusts”. Examples of express trusts could be a perpetual endowment or a long-term…
The Ontario Not-for-Profit Corporations Act (“ONCA”) came into force on October 19, 2021 and groups have until October 19, 2024 to bring themselves into compliance with the ‘new’ act. For some groups, this may seem like a long time, but…
Here is an updated Canadian Charity Legal Checklist by Mark Blumberg – July 2023. It is a checklist for Canadian registered charities to assist them with managing compliance issues. We use it as part of our informal risk reviews for…
I recently requested and paid for some customized data from Statistics Canada on donations to charities by income percentile. Here is the data on family giving, followed by some source information from Statistics Canada. I have also posted a blog…
I recently requested and paid for some customized data from Statistics Canada on donations to charities by income percentile. Here is the data on individual giving, followed by some source information from Statistics Canada. Here is a similar blog but…
This two-part course will be on Tuesday, August 15 and Wednesday, August 16, 2023. Both sessions will be from 12:00 – 4:00 PM EST. You can register here: Fundamentals of Running a Canadian Charitable Organization/Operating Charity – Online There are…
We recently updated our course titled Fundamentals of Running a Private or Public Foundation in Canada. This seven-hour course focuses on compliance issues with an emphasis on those specifically relevant to running a private or public foundation that is a…
Not sure how many people have an hour to hear me discuss with Mary Barroll, President of CharityVillage, issues facing the Canadian non-profit and charity sector. For those who are interested in the sector and its future, it may be worthwhile. I try…
Here is the Blumbergs Snapshot of the Quebec Charity Sector 2021. We recently reviewed the T3010 Registered Charity Information Return database for 2021 as part of the Sean Blumberg Transparency Project. The database covers about 30,354 of the approximately 86,000…
I received this note from the CRA today. It will be helpful for those who are interested in the recent changes to the T3010 as well as the existing questions on the T3010. Good afternoon, as a result of Budget…
We recently reviewed the categories of Canadian registered charities on the T3010 Registered Charity Information Return for 2021. The database, prepared by the Charities Directorate of CRA in February 2023, covers about 84,000 charities. The Canadian charity sector is divided…
Here is the Blumbergs Snapshot of the Atlantic Provinces Charity Sector 2021 (Newfoundland and Labrador, New Brunswick, Nova Scotia, Prince Edward Island). We recently reviewed the T3010 Registered Charity Information Return database for 2021 as part of the Sean Blumberg…