As we have reported before Industry Canada has sent out over 16,000 notices of pending dissolution to about 6000 CCA corporations. Typically Industry Canada sends such notice to the registered office and each director. However, if Industry Canada knows that the…
We are now in February of 2015. ONCA has not moved forward since the Ontario election last year. It looks like ONCA may not even come into force until mid-2016 and perhaps 2017. It is difficult to know what will…
The Australian website Pro Bono Australia has published an article on an Australian Federal Court decision to impose a $1.5 million fine on a “fake philanthropic scheme was modelled on an arrangement which previously failed in Canada, and involved the…
CRA recently released a letter which discusses whether an organization approved for registration as a qualified donee (as a public body performing a function of government) by the Charities Directorate requires a separate ruling to claim tax exemption under 149…
The British Columbia Supreme Court recently released a decision, Re Mulgrave School Foundation, which discusses charitable gifts that are made for a specific charitable purpose and whether it is possible to change that purpose. Unfortunately, in this case the donors…
CRA recently released a letter which discussed various tax implications with respect to the sale of a clubhouse and dining facility being used by the members of a non-profit organization, specifically, whether the capital gain resulting from the sale of…
The Canada Revenue Agency has distributed a press release that it has revoked the registration of African Computer and Technology Literacy Awareness Program (ACTLAP) Inc. for involvement with an abusive charity gifting tax scheme. Here is the text of the press release:…
The CRA Fundraising Guidance, is CRA's main document dealing with the obligations of registered charities when it comes to fundraising. The CRA Fundraising Guidance was initially published in 2009 but then significantly updated on April 20, 2012. At the bottom of each…
In a recent case French v. The Queen, 2015 TCC 35, the CRA asked that certain arguments related to defining a gift be struck as they had no hope of success. Campbell J. Miller of the Tax Court of Canada agreed with CRA.…
I recently filed a submission with the Ontario government entitled “Enhancing the ONCA Transition for Ontario non-profit corporations that are registered charities by reducing redundant regulatory review” Here is the text: There are over 50,000 Ontario non-profit corporations under the…
CRA recently released a letter with respect to spousal sharing of charitable gifts that was written to David Sherman, one of Canada's top tax lawyers. As a result of recent legislative amendments in Bill C-43 which received Royal Assent on…
In an interesting decision the Charity Commission of England and Wales decided that a gun club should not be registered as a UK charity as it “existed primarily for civilian competition and recreation shooting for the benefit of members rather…
Should CRA do a better job of warning Canadians about abusive charity gifting tax schemes? Well a group of Plaintiffs who participated in the abusive tax shelter gifting scheme Global Learning Group Inc (GLGI) thinks so. “The Plaintiffs made…
According to Canadian Press “The federal revenue agency can now hand the police possible evidence of serious crime — including terrorist activity — that it happens to come across while reviewing taxpayer files. The Canada Revenue Agency gained the little-noticed new authority,…
A few years back the Australian government set up the Australian Charities and Not-For-Profit Commission (ACNC). Then a new government came into power and decided that having the ACNC was just red tape and that it should be abolished. Thankfully…
The Globe and Mail had an article by Konrad Yakabuski questioning the degree of transparency about sources of funding with Canadian registered charities that are “think tanks” Here is the Globe and Mail article “Think tanks need to show us the money“.…
Here is an updated version of the Canadian Charity Legal Checklist. For those who are interested in reviewing legal compliance for their registered charity they may find the checklist helpful.
Here is an announcement from Minister Paradis on DFATD launching a Civil Society Partnership Policy and an International Development Advisory Council. It would be an understatement to say that Mr. Paradis tone is different than his predecessors. Here is the release…
CRA recently released a letter discussing various scenarios where an NPO will lose its exemption under par. 149(1)(l) during its wind-up operations. Here is a copy of the full CRA letter.
CRA recently released a letter which discusses whether a Community Contribution Company (“C3”) incorporated in the province of British Columbia that elects not to distribute any of its profits to its shareholders, but donates all of the profits to a…
The CRA has recently proposed annulment of the registration of Dying with Dignity Canada (DWD), a Canadian registered charity. In terms of full disclosure I am a legal counsel to DWD. Here is a note from DWD and…
Here is a copy of the slides of a presentation made by Cathy Hawara, Director General of the Charities Directorate of CRA, to the PFC conference in October 2014. It covers some interesting material.
Here is the Blumbergs' List of Canada Corporations Act non-profits that need to continue to the CNCA. The federal government as part of its Open Data initiative provides a complete list of Federal corporations (for-profit and non-profit) in XML format. We…
On July 1, 2014 Canada's Anti-Spam Legislation (CASL) will come into force. Here is a brief article describing some of the key points of CASL and how it will impact Canadian charities. View Article