The National Post reported that “Law firm Fraser Milner Casgrain LLP and accounting firm BDO Dunwoody LLP are among several defendants named in a proposed class action that seeks more than $300-million in damages due to a failed donation tax…
Charitable organizations that conduct some commercial activities should consider whether these activities meet the CRA’s guidelines on what is a related business. Failure to meet those guidelines could result in the assessment of penalties and even in a revocation of…
The CRA has updated its section “Webinars, Information Sessions, and other news” of the Charities and Giving website and renamed it “Educational resources for charities” It now contains the Toolbox for directors, officers, and volunteers and a new page…
Here is an interesting press release from the Humanitarian Coalition on “All aid dollars raised support survivors of disaster in Japan”. www.humanitariancoalition.ca PRESS RELEASE HUMANITARIAN COALITION: All aid dollars raised support survivors of disaster in Japan March 18, 2011 –…
There was an article in the Globe and Mail entitled “Are charities taking advantage of the urge to help Japan?” I think that this article misses a number of very important points. I am not sure why the Globe and…
The CRA has just revised the attachment to IC84-3R, Gifts to Certain Charitable Organizations Outside Canada, to include Christchurch Earthquake Appeal Trust of New Zealand. Christchurch Earthquake Appeal Trust of New Zealand is added to IC84-3R and is now qualified…
The massive earthquake in Japan, apparently the biggest earthquake ever recorded in Japan, and the subsequent tsunami, have caused tremendous destruction. The problems with the nuclear reactors have cause further dislocation. The Humanitarian Coalition is fundraising for Japan – you…
The Charities Directorate of the Canada Revenue Agency has updated the Spending requirement checklist to include information to help registered charities determine if they have met their disbursement quota spending requirement. For the updated Spending requirement checklist see:
The Canada Revenue Agency (CRA) has recently started a Twitter account. You can sign up at Some of the information relates to donors and charities, but most of it relates to other areas of tax compliance. If you want…
Here is a copy of the judgment of the Federal Court of Appeal in the Ballard and Coleman cases. It is a consolidated appeal of a number of cases. Over a year ago, in early 2010, the Tax Court of…
Here is a copy of the Blumbergs Canadian Charity Law List – March 2011 Blumbergs Canadian Charity Law List – March 2011 1) Japan earthquake – what can Canadian charities do? The massive earthquake in Japan, apparently the biggest earthquake…
On February 28, 2011 I did a webinar with the Coordinator of the Humanitarian Coalition, Nic Moyer, entitled “Responding to International Disasters: Fundraising and Coordination with Nicolas Moyer”. You can watch the 1 hour webinar at: https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=3061432&act=pb&rKey=dcef805e9eec9dae It is free…
The House of Commons has had a third reading and passed C-470 on March 8, 2011. On March 9, 2011 it received first reading in the Senate and there will be second reading on March 21, 2011. If this bill…
The CRA has posted a note on the new anti-avoidance rules and designated gifts for Canadian charities that were introduced in the March 2010 Federal Budget. New anti-avoidance rules and designated gifts The 2010 Federal Budget introduced new anti-avoidance…
This Toronto Star article discusses various charities, including The Organ Donation and Transplant Association of Canada, the Children’s Emergency Foundation, Pediatric AIDS Canada, that CRA has recently shut down. It also discusses the telemarketer Xentel DM (now called “iMarketing Solutions…
Andy Levy-Ajzenkopf wrote an interesting article on Charity Sector Watchdogs in Canada. He quotes Cathy Barr (Imagine Canada), Anderson Charters, owner of CharityCan.ca (a great database), Ken Berger (Charity Navigator), Kate Bahen (Charity Intelligence) and myself. Charity Sector Watchdogs: An…
Here is some information from the Charities Directorate on statistics for the Charities Directorate website Here is some information from the Charities Directorate on statistics for the Charities Directorate website
The Charities Directorate of the Canada Revenue Agency (CRA) sends out a “Charities and Giving – What’s new” newsletter every couple of weeks with links to new documents on the Charities Directorate webpage. As CRA notes it “Notifies you about…
On February 26, 2011, Industry Canada published the Canada Not-for-profit Corporations Regulations under the Canada Not-for-profit Corporations Act. It provides an Executive Summary as well. Here is the text of the Executive Summary and the Regulation Industry Canada releases Canada…
CanadaHelps and Capital One did a survey of Canadians about charity fraud which shows that the public’s concern about being defrauded is up considerably. This is part of an initiative by CanadaHelps and Capital One to highlight dangers of charity…
The Canada Revenue Agency has revoked the registration of The Organ Donation & Transplant Association of Canada excessive fundraising and administrative fees and for involvement in an “international donation arrangement” in which “the Organization paid $35,000 to allegedly acquire property…
Here is a press release from the Canada Revenue Agency about a Toronto tax preparer jailed in tax fraud scheme for issuing false receipts. Toronto tax preparer jailed in tax fraud scheme Toronto, Ontario, February 21, 2011… The Canada Revenue…
The CRA has revoked the registration of Pediatric AIDS Canada/USA. It has also reminded Canadian charities that fundraise to be aware of the rules for fundraising contained in the CRA’s Guidance on Fundraising. In addition to high fundraising costs…
Here is a copy of my article Keeping charity laws top of mind which was published in The Bottom Line. What is the “The Bottom Line”. “The Bottom Line is an independent and specialized business periodical that keeps accredited professional…