We have written previously about the Taxpayers’ Ombudsperson’s report report “Charity Begins with Fairness: More to Explore” which was released on March 27, 2023. Here is our blog on that report. Here is the formal CRA response to that…
CRA recently issued a letter addressing whether an organization that is an NPO under paragraph 149(1)(l) of the Income Tax Act would continue to qualify if it transferred some of its assets to a taxable subsidiary that it incorporated in…
There have been numerous improvements to the OBR since it came into being in October 2019. Here is a notice from the Ontario government about further changes: The Ontario Business Registry (OBR) online service will be temporarily unavailable due…
CRA is reminding charities to use the correct T3010 form in this notice, which we have reproduced below. Even better, as CRA notes, is to get on the CRA MyBA system so your charity cannot use the wrong form! We…
Proof Strategies has put out its annual CanTrust Index, looking at trust in Canadian institutions. If you look at slide 15 of the report, you see a slight increase in trust of “NGOs” over the last 4 years. But with…
Here is a recent US report entitled “True cost of billionaire philanthropy“. It raises some interesting issues. I am not aware of a similar Canadian analysis.
I was recently asked what are some ideas about improving public trust in Canada. Isn’t public trust high in Canada for registered charities? Unfortunately, the answer is no, and the consequences are significant, but that is a blog for another…
If you want more information on a US 501(c)(3) organization here are some suggestions: Google is a great resource The website of the organization or social media may also be helpful Guidestar/Candid has Form 990s on US 501(c)(3) organizations. Unfortunately,…
CRA has recently updated their page Annual spending requirement (disbursement quota). Here are the pages: Annual spending requirement (disbursement quota) The disbursement quota is the minimum calculated amount that a registered charity is required to spend each year.…
It is so sad to see so many Ontario non-profits spending months or years working on draft documents and then coming to a law firm “for a quick review” that, unfortunately, results in the Ontario non-profit being told that the…
Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations. These letters from CRA cover many different grounds for de-registration. Some relate to relatively minor matters, such as an…
As many of you already know, in June 2022, the Income Tax Act was amended to include a new way for registered charities to work with non-qualified donees: making a grant to grantee organizations. The grant to grantee organizations are considered…
CRA recently updated their Basic Guidelines Checklist for registered charities as a result of the new qualifying disbursement rules. Here are the new Basic Guidelines: Basic guidelines Checklist ☐ Engage only in allowable activities. A registered charity is allowed to…
It is nice to see that Gabe Oatley of the Future of Good is looking at the topic of the proposed changes to the Alternative Minimum Tax and how that affects both donations and the amounts that some very wealthy…
It is very important that Canadian registered charities are on the CRA My Business Account (MyBA) and using the system. The first step is to get on the MyBA system. Some groups find it challenging. This upcoming CRA webinar may…
I recently read an interesting article on the “Regulation of Foreign Funding of Nonprofits in a Democracy” by Nick Robinson. The article provides lots of ideas as to how one can think about the complicated area of how much regulation…
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…
Corporations Canada has an excellent Online Filing Centre that Canada Not-for-profit Corporations Act (“CNCA”) corporations can use for searches and filings. Corporations Canada is trying to make it easier for registered intermediaries (RI) like lawyers, accountants, etc., when they are…
Mark Blumberg of Blumbergs Professional Corporation will be presenting the Canadian Red Cross Society conference Ready 2024 at the National Arts Centre on January 30, 2024 on the topic of “Being Effective and Compliant in a Catastrophe”. The objective of…
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…
It appears that as of November 2023, CRA has replaced the fax number for Client Services with the following: 833-339-0997 (toll-free number); or 418-556-1813 You should not be sending any faxes to the old 613 fax number. Actually registered charities…