Budget 2011 and new “ineligible individual” category: How this can affect your charity
Here is my article Budget 2011 and new “ineligible individual” category: How this can affect your Canadian registered charity.
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The Valuation Law Review – Vol 17 Issue 2 September 2011 Taxation Decisions – Marechaux, Lemberg etc
Here is a copy of The Valuation Law Review – Vol 17 Issue 2 September 2011 Taxation Decisions of The Canadian Institute of Chartered Business Valuators (CICBV). In this edition it discusses Marechaux, Lemberg, Lockie, Innovative Gifting and Russell and…
Which Universities Outside of Canada are qualified donees and “prescribed universities”?
Here is a note on “Which Universities Outside of Canada are prescribed universities under Schedule VIII of the Income Tax Act (Canada) and therefore qualified donees?” Which Universities Outside of Canada are prescribed universities under Schedule VIII of the Income…
F. Max E. Maréchaux v. Her Majesty the Queen – court documents shed light on case
As noted on this blog in June of this year the Supreme Court of Canada denied leave to appeal in the case of F. Max E. Maréchaux v. Her Majesty the Queen F. Max E. Maréchaux v. Her Majesty the…
New qualified donee “The Rhodes Trust – Public Purposes Fund” added to IC84-3R
The Canada Revenue Agency (CRA) has updated “Attachment to IC84-3R, Gifts to Certain Charitable Organizations Outside Canada” to add The Rhodes Trust – Public Purposes Fund based in the UK. This is effective as of December 15, 2010. This means…
David Baines articles entitled “CRA says charities operated for ‘no obvious charitable purpose’”
David Baines, a reporter for the Vancouver Sun, has written another article as part of a series entitled “CRA says charities operated for ‘no obvious charitable purpose’”. Here is the article by David Baines “CRA says charities operated for ‘no…
Capacity Building workshop at CIVICUS World Assembly 2011
I will be delivering with Guillermo Correa of RACI-Red Argentina para la Cooperación Internacional a workshop on capacity building at the CIVICUS World Assembly conference in Montreal looking at the Argentinean and Canadian examples. Capacity Building, Encouraging a Culture of…
CRA nixes private share donation transaction and revokes 4 charities involved
Here are letters from the CRA on a private share donation transaction in which CRA revoked the status of the 4 registered charities involved. CRA letter to Essential Grace Foundation CRA letter to Malachi_3_10_Foundation CRA letter to The…
CRA announces 2011 Charities Information Sessions
The CRA has announced the date and time of the 2011 Charities Information Sessions that CRA is offering. Here is a link to the CRA website:
CRA updates note on qualified donees under the Income Tax Act (Canada)
Here is a CRA note on what is a qualified donee. If you are involved with governance or management of a charity it is important to understand what is a qualified donee because registered charities can make gifts to qualified…
CRA updates note on what is confidential versus public information for registered charities
The Charities Directorate on August 15, 2011 put out a note CG-008 – Confidentiality – Public Information Guidance which discusses the circumstances in which the CRA can divulge information about a charity. What most people don’t realize is that the…
CRA provides guidance on donation of Gift Certificates or Gift Cards to Canadian charities
The CRA has just issued a revised guidance on “Donation of Gift Certificates or Gift Cards Guidance”. This guidance replaces Policy Statement CPS-018, Donations of Gift Certificates. Gift certificates and gift cards are frequently donated to charities but can the…
CRA Guidance “Promotion of Animal Welfare and Charitable Registration” for Canadian Charities
The CRA on August 22, 2011 published their Guidance CG-011, Promotion of Animal Welfare and Charitable Registration. CRA had completed and public consultation and here is the revised guidance. Here is the link: Here is the summary from the…
Globe and Mail article “Lawyers targeted over charity tax schemes”
The Globe and Mail published an article yesterday “Lawyers targeted over charity tax schemes”.
Legislative Proposals Relating to the ITA released August 16, 2011
The Dept. of Finance has released some Legislative Proposals Relating to the ITA on August 16, 2011. These proposals deal with implementing the June 2011 budget proposals which include a number of proposals to prevent abuse of charities and RCAAAs.…
CRA letter Canadian estate gift to U.S. charity will generally not result in tax benefit for estate
Here is a CRA letter on whether amount paid by Canadian estate to a U.S. charity is a gift to a qualified donee in a particular situation. It deals with an estate of a deceased who wished to have the…
CRA letter on whether cooperative is tax exempt 149(1)(l) of the Act
Here is a CRA letter on whether a particular cooperative in Canada is tax exempt under s.149(1)(l) of the Act Here is the conclusion: “As the Co-op was required to pay surplus and provide financial support to members, it did…
AFP Ethics & Accountability Workshop in Toronto: “Weaving Ethics into Your Fundraising” – Sept 8
AFP will be putting on an Ethics & Accountability Workshop: “Weaving Ethics into Your Fundraising” on September 8 in Toronto. Here is more information AFP Ethics & Accountability Workshop: “Weaving Ethics into Your Fundraising” September 8, 2011 LOCATION: St.…
CRA Charities Connection No. 8 – receipting, East Africa Drought Relief Fund and PM volunteer awards
The Charities Directorate of CRA has just put Charities Connection No. 8. It discusses receipting, the East Africa Drought Relief Fund and the PM’s volunteer awards. Here is a link to
Charities Directorate service standards for telephone inquiries and charity applications
Here is a short note from the Charities Directorate on their service standards for telephone inquiries and charity applications.
Charity Commission of England and Wales removes 7 charities from its rolls
Here is an interesting Regulatory Case Report from the Charity Commission of England and Wales. It seems in the UK that one can put in on-line applications to be registered as a charity. This report covers how one or more…
What is a terrorist activity?
A terrorist activity under the Criminal Code of Canada is dealt with in section 83.01. Criminal Code of Canada 83.01 (1) • “terrorist activity” « activité terroriste » “terrorist activity” means o (a) an act or omission that is committed…
What is governance from a CIDA perspective?
Increasingly funders are interested in governance at charities. For a Canadian charity to receive funds from CIDA for the Partnerships with Canadians Branch such charity must show “must have sufficient experience, strong governance structures and demonstrate the support of Canadians”. …
Osgoode PD 2 day course on Legal and Risk Management for Charities and Not-for-Profit Organizations
Osgoode Professional Development will be doing a 2 day workshop on Legal and Risk Management for Charities and Not-for-Profit Organizations. It will be October 5 and 6, 2011 in Toronto. Here is a copy of the flyer