The CRA has responded to some questions that were posed at our recent Charity Law Institute session. The presentation by Tania Lewis and Jennifer Fraser of the Charities Directorate was on the new CHAMP or Charity Modernization Program of CRA which will result…
Here is a new checklist from Blumbergs that will assist Canadian registered charities either interested or currently conducting foreign activities. It is called Canadian Charity Foreign Activity Legal Checklist – Working with Foreign Charities or Intermediaries 2017. Some other resources that…
Starting December 12, 2017, Corporations Canada will allow copies of documents filed under the Canada Not-for-profit Corporations Act (CNCA) to be purchased online. Copies of the documents can be ordered using Corporations Canada’s Online Filing Centre and orders will be…
The US House and Senate are looking at major changes to the tax code that could have a significant impact on US donors and whether they receive any tax incentives for their donations. Now, 1 in 3 US donors may get…
As we have noted before the Cutting Unnecessary Red Tape Act, 2017 (Bill 154) has passed and today it received Royal Assent. It will make a number of changes to the current Ontario Corporations Act and also the upcoming Ontario Not-For-Profit…
Apparently a class action lawsuit has been launched relating to the GLGI scheme. In a press release the lawyers for the plaintiffs note “the commencement of a proposed $800 million class action lawsuit against Global Learning Group Inc. (GLGI), and other individuals and entities…
The CRA has recently announced the launch of a new program called the Charities Education Program. The program is going to have CRA auditors visit charities but not in the normal audit capacity. The CRA anticipates that about 500 of these visits…
On November 20, 2017 I am presenting to the AFP GTA Congress 2017 a breakout session “T3010 and Transparency in the Charitable Sector”. Here are the details: G-04: T3010 and Transparency in the Charitable Sector Workshop Topic: Financial/Legal Monday, November 20, 2017…
On November 1, 2017 the Cutting Unnecessary Red Tape Act, 2017 (Bill 154) passed. It still requires Royal Assent before coming into force. Bill 154 made changes to ONCA (which will probably only come into force years from now) but made…
As we noted earlier on “Ontario government making changes to edge towards bringing in ONCA” article, the Ontario government has been working since September 14, 2017 on passing legislation called The Cutting Unnecessary Red Tape Act, 2017 that not only…
Many Canadian charities conduct gala dinners although it seems fewer than in the past. We recently spoke to CRA regarding the amounts that should be deducted for gala dinners as an advantage when issuing receipts. CRA said that any costs to…
Canada has an unusually generous system in which foreign universities that have a couple of Canadian students studying there can obtain the equivalent of Canadian registered charity status with almost none of the obligations. Here is an article describing that…
The Charity Commission of England and Wales has released a guidance Grant funding an organisation that isn’t a charity. It sets certain standards when an English charity provides a grant to a group that is not a charity such as a…
The Australian Charities and Not-for-Profits Commission (ACNC) has just released its 2016-17 Annual Report. The report provides a very valuable look at the Australian non-profit and charity sector on the 5th anniversary of the ACNC. It provides over 120 pages of…
CRA has provided information through ATIP on third-party civil penalties from 2009 to 2016. The number of completed third-party penalty audits where it was determined that the penalty would be applied is 67. The amount of the penalties was about $164 million. Here…
Here is a presentation from the Charities Directorate to Minister Lebouthillier about options for political activities. It provides a good overview of the issues and some of the options. It is provides a concise summary of some legislative and other changes. Some…
There are approximately 32,000 registered charities in Canada that are religious charities. They account for approximately 40% of all the registered charities in Canada. It is important that Canadian registered charities are aware of CRA‘s views on what is religion and…
We have just released the Blumbergs’ Snapshot of the Ontario Charity Sector 2015. We recently reviewed the T3010 Registered Charity Information Return database for 2015 as part of the Sean Blumberg Transparency Project. We had previously provided a 2015 overview of the…
Today the Ministry of Health and Long-Term Care issued a Directive on Hospital Naming. Hospitals in Ontario will want to review the Directive carefully. Also here is the Hospital Naming Approval Process. Thanks to Ken Mayhew, Government Relations Liaison of…
In July 2016 the Income Tax Rulings Directorate of CRA wrote to the Charities Directorate clarifying the procedure for reviewing whether aboriginal bands should be viewed as qualified donees. Very importantly the CRA ITR Directorate concluded “it is our view that…
The Tax Court of Canada recently had a judgment in the matter of Cassan v. The Queen. It dealt with the EquiGenesis 2009-II Preferred Investment Limited Partnership and Donation Program which was offered by EquiGenesis Corporation. It is a lengthy…
In a press release from ESDC entitled “Canadians are invited to share their ideas on the development of a Social Innovation and Social Finance Strategy“, the Federal government is doing an online consultation on social innovation and social finance. You…
[UPDATED RECEIPTING KIT 2018] We have just released our updated Blumbergs' Receipting Kit 2017. The Blumbergs' Receipting Kit 2017 is for Canadian registered charities and other qualified donees who wish to issue official donation receipts under the Income Tax Act (Canada), which…
Mark Blumberg will be delivering two upcoming Chartered Professional Accountants of Ontario (CPA Ontario) charity programs: Charity Fundraising and Receipting Rules – A Primer for Accountants and T3010 and Transparency in the Charitable Sector. Here are the text descriptions of the 2 upcoming…