The Toronto Star recently had an article, “Pride Toronto to pay back more than $505,000 to the federal government for misuse of grant money”. The article is scant on details and raises more questions than it probably answers. We don’t…
We have recently made several updates to the CharityData.ca site. The most important updates are as follows: We brought in almost all 2022 data, but it is not yet complete, and therefore, the base year remains for now 2021. …
CRA has recently released new CRA Guidance on qualifying disbursements but specifically focussed on grants to grantees. This article “New CRA Guidance on Grants to Grantees – some preliminary comments” is an initial and preliminary note on the CRA Guidance.…
As part of the Sean Blumberg Transparency Project, we have requested from the CRA’s Charities Directorate copies of the Registered Canadian Amateur Athletic Associations (RCAAAs) T2052 Information Returns and financial statements for each of the RCAAAs. None of this information…
Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations and other CRA sanctions such as penalties and suspensions. These letters from CRA cover many different grounds for de-registration…
The CRA reminded registered charities to use the correct T3010 form and released the new T3010 version 24. (PDF copy of Registered Charity Information Return T3010 Version 24e) We have covered the new content of the T3010 in our blog…
CRA advised on November 9, 2023, that there will be a new T3010 form for those filing on or after December 31, 2023. The form will be called T3010 version 24. Here is our blog. On December 14, 2023, we…
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…
Recently Prof. Brouard and others have written some reports on the foundations affiliated with certain professional sports organizations. The reports could be found at ). Here are the individual reports: Brouard, F., Litalien, M., Perreault, L. (2023). Canadian Foundations…
The CRA has released an updated or “finalized” version of Guidance CG-032, Registered charities making grants to non-qualified donees (PDF)) today. As with all CRA guidance, it is subject to review and changes. We will be writing about and presenting…
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. …
I am glad that CRA will be be doing webinars on completing your T3010 online. As we have blogged before, many charities are now filing the T3010 online, but many more should be. To file your T3010 online, your charity…
As we discussed in our previous post, Corporations is sending notices of intent to dissolve to CNCA corporations that have not filed their annual returns for 3 or more years. Now Corporations Canada has sent a further 685 notices in…
There are a number of searches and filings that you can do directly on the Ontario Business Registry (OBR) with the Ontario Government. You can also use a search company (or what the Ontario Government refers to as an authorized…
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…
If your Canadian registered charity has a December 31, 2023 year-end or later, you will need to use the new form of T3010 (called version 24). For those who use the CRA MyBA, you don’t have to worry about that,…
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…
On July 28, 2023, we wrote a blog Will Canadian registered charities need to file T3 forms for “express trusts” beginning next year? In that article dealing with express trusts or certain restricted gifts, we discussed how CRA had provided…
CBC reports today in an article by Caitlyn Gowriluk that Lawyers barred from practising law in Canada for 3 years after having Manitoba judge followed in 2021. The CBC article notes: Two Alberta lawyers charged with attempting to obstruct…
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,…
Many charities have effectively used celebrity ambassadors for various purposes, including fundraising and advocacy. They can be a very positive force in raising the profile of a charity, bringing in resources for the charity and connecting the charity to others…
There are now 10 registered journalism organizations or RJOs. They are listed below. These organizations also have specific compliance obligations and CRA now has a webpage detailing those obligations which we have reproduced below. List of registered journalism…
Just a reminder that Canadian charities are not allowed to support terrorism. Doesn’t matter whether you are Christian, Muslim, Sikh, Hindu, Jewish or secular. If you’re a Canadian charity and, you are supporting terrorism, you can expect to be revoked,…
I don’t think I often meet people who, when faced with an equal path, one very difficult and one easy, deliberately take the difficult path. Almost everyone is looking for simple solutions. How to save time, how to save money.…