The CRA announced today that they will be changing the mailing address for the T3010 Registered Charity Information Return effective October 8, 2018 but for other correspondence, there is no change of address. Here is the note from CRA: Information return…
Revenu Quebec has provided an English translation of the Non-Profit Corporations Guide to Filing the Information and Income Tax Return 2017. This guide will help you complete the CO-17.SP, Déclaration de revenus et de renseignements des sociétés sans but lucratif. As Revenu…
Canadian Charities do a lot of great work. But with over 86,000 of them, there may be a few hundred really bad apples amongst the lot and probably thousands of ineffectual charities, there will be times that you will be…
Recently author and fundraiser Gail Picco wrote an extensive article on the CWP decision entitled “How an Ontario Superior Court Decision Has Remade the Charity Sector, Failed Vulnerable Canadians and Why Some People Are Cheering?”
In the Global News article “Priest with string of fraud convictions was allowed to run Ontario charity – until now” it discusses a registered charity run by a priest with a series of criminal convictions and the use of the…
Althia Raj's article “Super PACs In Canada? Liberals Wrestle With Politically-Active Charities After Court Ruling” covers the fallout from the Canada Without Poverty case and provides some important updates. Althia Raj reports: OTTAWA — In an effort to prevent Canadian…
The CRA announced today that they are appealing the CWB decision. This is not surprising as we noted in our blog on July 30, 2018 “Canada Without Poverty vs. AG – a pyrrhic victory for CWP and a disaster for the…
Here is a copy of our Submission to the Federal Finance Committee dated August 1, 2018 for the 2019 Federal Budget. The submission covers transparency of non-profits and registered charities, as well as a number other recommendations to improve the regulation of registered…
Here is my article on the recent CWP v. AG case entitled Canada Without Poverty vs. Attorney General of Canada – a pyrrhic victory for CWP and a disaster for the charity sector. In short, I think it is a bad…
The Canada Without Poverty v. Attorney General of Canada decision was released on July 16th. Here is the decision. I have written extensively about the importance of having Canadian charities engage in some political activities and how the rules can…
Here is a letter from CRA discussing when an official donation receipt can be issued for a gift from an estate and how the 2016 changes affect this. Here is the text of the letter: “LANGIND E DOCNUM 2018-0745851C6 AUTHOR…
There are certain rules in the Income Tax Act that only apply to private foundations and not charitable organizations and public foundations. These rules are called the 'excess business holdings' regime or 'excess corporate holdings' regime. They limit the amount…
Canadian registered charities often have to provide assistance to people in disasters. Does an individual or business have to include this amount in their income? CRA recently released a letter discussing this issue. Here is the text of the document…
Corporations Canada is looking at changing their fees in relation to the Canada Not-for-profit Corporations Act (CNCA) as well as some other acts. Some of the most common fees like filing the annual return will be reduced and others will…
The Institute of Legacy Management has published voluntary ethical guidelines for charities' legacy professionals, covering issues that can arise when charities receive or solicit a legacy or bequest, including: doubts about the source of the donor's income or the donor's…
On Friday, the Supreme Court of Canada released two decisions relating to the proposed law school at Trinity Western University namely Law Society of British Columbia v. Trinity Western University and Trinity Western University v. Law Society of Upper Canada. There was extensive…
The Toronto Star recently published an article: “Inside the offshore tax scheme that left iconic Olympian Donovan Bailey owing nearly $2.3 million in unpaid taxes“. ; In the article, investigative reporter Jesse McLean covered a complicated scheme to help an athlete…
The Standing Committee on Finance (SCOF) has launched its pre-budget consultation for the 2019 Federal Budget. Briefs can be submitted by August 3, 2018. SCOF provides a written brief template and requires that submissions be no longer than 2000 words. …
Further to the changes on April 1, 2018 to the Charities Accounting Act relating to Ontario charities and payments to certain people, the Ontario Public Guardian and Trustee has released a guide “Payments to Directors & Connected Persons“. It is…
Here is our Blumbergs’ Receipting Kit for Canadian registered charities 2018. If you wish to receive updates on the Receipting Kit you should join our Blumbergs email newsletter to receive regular updates on charity compliance issues affecting Canadian registered charities. There is…
For those who read our blog you will know that we are very pleased with the new Canada Not-for-profit Corporations Act (“CNCA”) that came into effect in 2011. It is a very easy to use modern corporate act that allows a tremendous amount…
We recently looked at Which Canadian charities received funds for political activities from foreign sources in 2016? We hope that you find the article interesting.
The Canadian charity and non-profit sector are an important part of the Canadian economy and have a huge impact on the lives of Canadians. With the registered charity sector (approximately 86,000 organizations) the public has up-to-date and detailed information. Unfortunately,…
The Special Senate Committee on the Charitable Sector has started having meetings and inviting witnesses. We covered the details of the mandate at Senate appoints Special Committee on the Charitable Sector to look at laws and policies and impact Here…