This is a very interesting story of one donation to a non-profit. So much emphasis is given to the tax benefits of donating to charity even though studies show that for most donors it is a minor consideration. For some…
CRA has launched a new initiative called “Project Trident” in which they are targeting the “Triple Threat Tax Fraud” namely “identity theft, charities?related fraud, and tax preparer fraud.” Here is a copy of the CRA news release: News release…
The 2009 Canadian Federal Budget released by Finance Minister Jim Flaherty on January 27 2009 includes nothing specific for charities. The 2009 Canadian Federal Budget released by Finance Minister Jim Flaherty on January 27 2009 includes nothing for specific for…
In order for Canadian charities to effectively achieve their objects or mandate they often need to engage in some “political” activities, especially when the objects or mandate require the assistance and support of government. It is important for Canadian charities…
Here is an interesting report from the Canadian Centre for Philanthropy (now Imagine Canada) entitled “An Analysis of Canadian Philanthropic Support for International Development and Relief” by Don Embuldeniya, David Lasby and Larry McKeown dated January 2002.
Here is part of a draft of the new T3010B which was included in a recent Bulletin of the CCCC. This part relates to the T3010B questions on foreign activities by Canadian charities with some of my comments in red.…
There has been a dramatic increase in interest amongst North American NGOs in health issues in the developing world. Often well intentioned actions create more problems than they solve. According to those responsible for creating the NGO Code of Conduct…
This article provides information and suggestions as to how a Canadian charity should, and should not, deal with CRA audits. It also discusses possible CRA responses and the likelihood of each response. If you are being audited by the Charities…
Canadian charities operating in Zimbabwe need to be extremely careful. It is not the place for a new and inexperienced charity to begin foreign operations. In fact, only Canadian charities with substantial experience in difficult international operations should even consider…
This article deals with the recent Canadian Federal Court of Appeal case Hostelling International Canada – Ontario East Region in which the Federal Court of Appeal upheld the CRA decision to revoke their charitable registration. Under the Canadian Income Tax…
There has been a lot of attention on the ups and downs of the market. Generally people who are heavily invested in the market feel good when their shares go up and not so good when their shares go down. …
This short note discusses why a major gift combined with a bequest to a Canadian registered charity may be more tax effective than just a bequest to that same charity. Let’s face it – few people donate to charity to…
Here are some interesting quotes on philanthropy. Every man must decide whether he will walk in the creative light of altruism or the darkness of destructive selfishness. This is the judgement. Life’s persistent and most urgent question is “What are…
Here are some statistics from the CRA dealing with the 83,000 registered charities in Canada as of the end of 2007. Numbers do not tell the whole story of how important the charitable sector is to Canada. However, they are…
Canadian Charities and Foreign Activities -This article published in The Philanthropist describes the permissible structured relationships and agreements, review a number of cases dealing with Canadian charities operating abroad, and highlight some of the challenges facing Canadian charities that have…
The Newsletter “Global Giving Matters” published by the Synergos Institute and The World Economic Forum recently profiled globalphilanthropy.ca, along with one other organization – Alliance magazine, under the heading “Activities, websites and other cutting-edge information for global givers”. We modestly…
This article will discuss the changes in the New 2008 T2050, Application to Register a Charity Under the Income Tax Act, and the guide T4063 Registering a Charity for Income Tax Purposes. Download Article
The CRA has recently posted a useful checklist entitled “Goods and services tax/harmonized sales tax (GST/HST) checklist for charities” Here is part of the CRA checklist dealing with GST for charities: Goods and services tax/harmonized sales tax (GST/HST) checklist for…
CRA advised in mid-December 2008: Proposed Fundraising Guidelines – update The feedback received has now been reviewed and we are in the process of finalizing the guidelines. We expect to have the final version of the revised document up on…
The CRA has released an updated T2050 – Application to Register a Charity Under the Income Tax Act and it is located at In this article I discuss the differences between the old and new application and guide. …
In this comment I encourage foundations to be more active in the current difficult economic times. Many are working hard with their partners in the sector to do just that. With the global meltdown of financial markets, we have seen…
The Charities Directorate has vastly improved its section of the CRA website over the last year, although it still has a way to go!. In the past they have improved the quality and accessibility of information placed on the site. …
Here is the December edition of the Blumbergs Canadian charity law e-mail list. If you wish to receive a copy of the Blumbergs Canadian Charity Law List then please sign up at the Blumbergs’ Newsletter Page. It takes about 10…
So, Are there enough charities in Canada? According to the CRA website there are currently 83,500 registered charities in Canada. There are probably something in the range of 160,000 non-profit organizations but as many are not even registered it is…