The charity sector provides vital services and support in communities all over Canada. Here are a few tips to consider when donating to a Canadian registered charity. Hopefully this is helpful – but there is no science to donating –…
Here is an article on CBC today entitled “Charities paid $762M to private fundraisers”. It looks at third party paid fundraising costs. Here are some quick thoughts: 1) It is good to see that the media is making greater use…
CRA just released a 22 page notice entitled “Harmonized Sales Tax for Ontario and British Columbia – Questions and Answers for Public Service Bodies”. The notice is at: To find out about new information from the Charities Directorate you…
This CRA letter deals with “Whether, in a subsequent year, a taxpayer can claim charitable donations previously reported and carried forward on a spouse or common law partner’s personal tax return.” CRA’s position is yes. “REASONS: The CRA’s administrative practice…
It is interesting that Paul Waldie’s article entitled “Gifting tax audits ensnare 170,000 Canadians” was this week’s most read story at reportonbusiness.com It is well worth reading. The comments afterward are the normal i.e. everything from interesting to outrageous. This…
CRA has added another page to the Applying for registration section of their website dealing with registered charities applying for registration who will be conducting foreign activities. This page gives a good summary of the rules surrounding foreign activities by…
Here is a note from Ken Mayhew, AFP Canadian Government Relations Committee Chair, on some upcoming workshops put on by the Charity Law Information Project. Workshop Series: Understanding the Canada Revenue Agency’s Fundraising Guidance (Sept. 7, 2010) This fall…
I will be delivering some workshops on the new CRA guidance on foreign activities by Canadian charities in Calgary, Edmonton and Winnipeg. Calgary Here is the CALGARY FLYER for foreign activities and Registration Information Edmonton Here is the EDMONTON…
On September 15, 2010 I appeared on the Lang & O’Leary Exchange to discuss charity gifting tax shelters and the ongoing CRA crackdown. Here is the link and the segment appears at about 46:08 to 52:01: http://www.cbc.ca/video/#/News/Money/Lang_&_O’Leary_Exchange/1319430780/ID=1592351530 http://www.cbc.ca/video/#/News/Money/Lang_&_O’Leary_Exchange/ID=1592351530 Kevin O’Leary…
I will be presenting at this conference on “Charity Gifting Tax Shelters: From Tax Avoidance to Tax Evasion and Fraud”.
Here is a CRA press release on a Toronto tax preparer who has pled guilty in a tax fraud scheme involving false donation receipts Canada Revenue Agency News Release Toronto tax preparer pleads guilty in tax fraud scheme Toronto, Ontario,…
The recent floods in Pakistan have resulted in CIDA setting up a matching fund and here is my article entitled Understanding CIDA’s Matching Funds for Pakistan Flood Relief Fund.
The US National Association of State Charities Officials (NASCO) and the US National Association of Attorneys General (NAAG) will be having a conference in October on the subject of “Charities and Regulators: Doing More With Less During Hard Economic Times”.…
Once every three years the Ontario Council for International Cooperation (OCIC) organizes its Global Citizens Forum. It promises to be a great two day conference in Toronto on international development, global citizenship and humanitarian assistance. http://www.ocic.on.ca/Page.asp?IdPage=9241&WebAddress=ocic Here is the 4…
If you have ever been confused about which expenses are charitable and which administration/management or fundraising when you complete the T3010 Registered Charity Information Return you may find this document helpful: RC317-e CRA guideline on Reporting expenditures by Registered Charities.
Here is the press release from the Canadian government on the extension of the contributions to the Pakistan Flood Relief Fund to October 3, 2010. Registered charities will have until October 18, 2010 to report donations. Here is…
In CIDA’s Frequently Asked Questions on the Pakistan flooding here is the CIDA advice on picking a good charity to donate to. Also CIDA correctly discourages in kind gifts in favour of cash. How do I ensure that my donation…
Finance has released “Explanatory Notes in Respect of Legislative Proposals Relating to the Income Tax Act and Related Acts and Regulations”. Beginning on page 189 it has information on changes relating to charities which are reproduced here. Clause 90 Charities…
Here is the Canadian Bar Association (CBA) Submission on Bill C-470, Income Tax Act amendments (revocation of registration). Here is also the submission in French on C-470
Éducaloi is a Canadian charity whose mission is to “inform Quebecers of their rights and obligations by providing quality legal information in everyday language.” They are having a conference on plain language October 21-22 in Montreal. They have a huge…
Here is my “Blumbergs Canadian Charity Law List – September 2010”. You can add yourself to our newsletter at: 1) Upcoming Charity Law Seminars across Canada with Mark Blumberg or CLIP Here are some of the upcoming charity law…
Here is a CRA letter on whether an entity is a religious order for the purpose of the clergy residence deduction under the Income Tax Act. LANGIND E DOCNUM 2010-0369281I7 AUTHOR Srikanth, Vyjayanthi DESCKEY 26 RATEKEY 2 REFDATE 100803 SUBJECT…
Here is a CRA letter covering whether a charity that sets up a separate non-profit to sell in kind gifts at cost that the charity received and receipted would be considered to be organized and operated as a 149(1)(l) entityCRA_letter_on_charity_with_separate_non-profit_selling_in_kind_gifts_at_cost.pdf…
Interesting press release from CRA on individual who pled guilty to tax evasion charges. One of the things he did was use a charity that he controlled to issue false receipts. News release Deception, misappropriation nets London man tax…