On May 10, 2018, Corporations Canada announced that for new Federal corporations that are newly incorporated, such as Federal non-profit corporations under the Canada Not-for-Profit Corporations Act (CNCA), Corporations Canada would be providing the Canada Revenue Agency Business Number (BN) immediately after…
I am still surprised at the number of Canadian fundraisers that I meet who have not read the CRA's Fundraising Guidance or have read it but don't remember any of the details! Here is the Fundraising Guidance on the CRA…
Here is the standard CRA response letter re Complaint About a Particular Canadian Registered Charity.
Here is a recent archived presentation Philanthropy and First Nations with Richard Bridge which explains the importance of philanthropy with Indigenous groups and how Bands and other organizations can become qualified donees and take advantage of philanthropic interest. Link: https://attendee.gotowebinar.com/recording/5404821320772560652
The Department of Finance has released the 2018 Report on Federal Tax Expenditures. The document is over 300 pages and discusses the financial costs of certain Canadian tax measures including donation tax incentives. These costs are referred to as “tax…
I will be delivering three presentations in Fort McMurray on Tuesday May 29, 2018 around non-profits and charity compliance issues as well as setting up social enterprises, non-profits and charities. If you are in the area you might find them…
CRA has confirmed that the value of receipts issued by a few charities that were part of 'abusive charity gifting tax shelters' was over $7 Billion dollars and resulted in the reassessment by CRA of over 208,000 taxpayer returns. The height…
Here is my recent webinar Top Charity Compliance Issues for Canadian Registered Charity with Mark Blumberg. It was wonderful to have over 3000 people registered for the webinar and thank you CharityVillage for hosting. You can see the presentation, the slide…
We recently wrote about obtaining the CRA guidance on advancement of religion at CRA’s Draft Guidance Advancement of religion and charitable registration is released through ATIP. That article included a July 2016 version of the CRA guidance on religion which…
Here is our article Common Paragraphs from CRA in the Notification of Registration Regarding Operating a Registered Charity. It provides many of the common warnings or suggestions from CRA that are included in Notifications of Registration from the Charities Directorate.
Here is our article CRA letter on Ineligible Individual and Impact on Charity Application which provides a copy of a standard letter when CRA determines that an ineligible individual may be involved with a charity application.
The case of Markou v. The Queen, 2018 TCC 66 (CanLII) in the Tax Court of Canada dealt with a leveraged donation program called “Donation Program for Medical Science and Technology”- what CRA used to refer to as an “abusive charity…
The Charities Directorate of the CRA appears to be making further changes to their website. It moved in 2017 to the main Canada.ca Federal government website. Now I noticed their A-Z index of topics is now searchable. I think this…
Here is an article I recently wrote entitled Top Canadian Charity Law Issues for Charity Village. It highlights some of the top compliance issues that a Canadian charity should be concerned with.
As a charity lawyer, I spend a lot of time using the internet to access databases and information on non-profit and charity issues. Here are Some of my favourite Canadian charity bookmarks. Hopefully it is helpful.
There are over 2.5m pages on the Government of Canada's website and only a few thousand deal with registered charities. Here are some tips on finding information on registered charities. However, keep in mind that information and legal advice are…
Here is the form TP-985.22.G-V – Donees Required to File an Information Return (Revenu Québec) which certain organizations that carry on activities in Quebec must file.
Corporations Canada has announced that they will be introducing a new chat service. It will be available on April 12, 2018 and it will allow people to contact Corporations Canada by an online chat facility instead of by phone or…
Here is a CRA document we recently received through the ATIP system List of Registered Charities that filed 2010 T3010 and answered yes for political activities as of February 2012.
I am looking forward to delivering a presentation next week in Winnipeg on Canadian Charities Conducting Foreign Activities: Compliance Requirements. I will discuss the rules for foreign activities but also some recent developments involving CRA. Here is the description. Canadian…
Here is a CRA document we recently received through the ATIP system Redacted lists of registered charities audited by CRA under the political activities program.
There is another Federal Court of Appeal case dealing with the test for having the courts delay the publication of a notice of intention to revoke by CRA. It is called Ahlul-Bayt Centre, Ottawa v. Canada (National Revenue). In September…
Here is our article CRA releases information on Universities Outside Canada – good news for foreign universities. This will be of interest to universities outside of Canada whether they are prescribed foreign universities or not. [HERE IS AN UPDATED ARTICLE:…
Here is a CRA document we recently received through the ATIP system CRA internal PowerPoint to Audit Team conducting political activity audits.