Tomorrow, the Humanitarian Coalition will launch an appeal for flooded Pakistan. Here is a link to their website. For those who have not heard of the Humanitarian Coalition it is “a network of Canadian NGOs determined to unite in cases…
Here is the segment (2.5 minutes) with Sean O’Shea, a consumer reporter for Global TV. Mark Blumberg, moi, is being interviewed along with much more serious, important, and influential characters such as Marcel Lauzière of Imagine Canada
The case involves the CRA denial of EFILING privileges to Mr. Christopher Paterson, an individual who prepares clients’ returns because he assisted them with a “scheme” in which the applicant “accepted money from taxpayers who wished to “donate” to these…
The New York Times reported that “Returning home from a three-week trek on foot to deliver free medical care to the remotest regions of the country, the aid workers — six Americans, a Briton, a German and four Afghans —…
The Kootenay Doukhobor Historical Society v. The Queen case illustrates quite well that even if a non-profit and a staff person agree that the staff person is an independent contractor, there is an independent contractor agreement, and the staff person…
Here is a list with the 2008 – 2011 deregistrations with scanned copies of the actual letters sent by CRA to the charities outlining their reasons for revoking or annulling their charitable status. In some cases there are links to…
In this letter, CRA discusses whether a religious organization qualified as a religious organization for the purpose of paragraph 8(1)(c) deduction under the Income Tax Act (Canada). In this case the organization “failed to satisfy all six conditions set out…
Here is a copy of a sample Canadian Charity Audit Pre-Audit List and Charities Directorate Audit Questionnaire for a general audit by CRA. The list gives an indication of the documents and questions that CRA may cover or ask on…
CRA has recently released a new guidance called “Canadian Registered Charities Carrying out Activities Outside Canada”. Although the name suggests “foreign activities” this document deals with a lot more than foreign activities. It covers the relationship between a Canadian charity…
Canadian registered charities cannot issue official donation receipts for services such as a volunteer spending time or a donation of office space. Here is more information from the Charities Directorate of CRA: “Gifts of services Can a registered charity…
Here is a copy of CRA’s Checklist for Canadian charities issuing complete and accurate donation receipts. In a short checklist CRA reminds Canadian registered charities of some basic matters when it comes to receipting. Issuing complete and accurate donation…
As there is no requirement for registered charities to issue receipts at all, there is no requirement in terms of when receipts would be issued but for the average donor it is helpful to issue them by the end of…
A regulation to the Income Tax Act (Canada) sets out exactly what has to be included in an official donation receipt issued by a Canadian registered charity. Here is the list: “What information must appear on an official donation…
If you are a Canadian registered charity and you want to issue “official donation receipts” (tax receipts) then you should look at the sample official donation receipts provided by the Charities Directorate of CRA. They provide 4 samples depending on…
NO. See CRA note below for more information. Does a registered charity have to issue official donation receipts for gifts it receives? • No. Receipting carries with it a certain administrative burden, and receipted donations increase a registered charity’s…
Anytime a donor receives an advantage from the charity, the charity needs to determine the fair market value of the advantage and except in certain circumstances that fair market value needs to be deducted from the eligible amount of the…
CRA’s document “Gifts and Income Tax” (P113(E) Rev. 09) is helpful for Canadian charities understanding what is a “gift” that can be receipted. The document is located at Here is an excerpt dealing with what gifts you can claim.…
CRA’s document “Gifts and Income Tax” (P113(E) Rev. 09) is helpful for Canadian charities and taxpayers understanding what is a “gift” that can be receipted. The document is located at Here is an excerpt dealing with carrying forward tax…
No. See warning from CRA below. “Issuing receipts Caution: Gifts of services A registered charity is not permitted to issue an official donation receipt for a gift of service. At law, a gift is a voluntary transfer of property. Gifts…
CRA’s document “Gifts and Income Tax” (P113(E) Rev. 09) is helpful for Canadian charities and taxpayers understanding what is a “gift” that can be receipted. The document is located at Here is an excerpt dealing with The Cultural Property…
Here is a note from CRA on cheque exchanges for Canadian registered charities. Policy Commentary Release Date March 29, 2000 Reference Number CPC – 017 Subject Official donation receipts – Whether gifts of services qualify as charitable donations Purpose To…
Here is CRA comments on whether a Canadian registered charity can return a gift to a donor? “Returning a gift to a donor Can a registered charity return a gift to a donor? In most cases, a registered charity…
A lot can be written on mission trips and the appropriateness of issuing receipts. CRA has been auditing charities that are innapropriately issuing receipts with certain types of trips or travel. It is very dependent on the exact facts of…
When you give something to a charity it will not always be considered a “gift” for which you can get an official donation receipt. Here is a CRA note on this subject: “Receiving gifts What is a gift? For…