The website of the Charity Commission of England and Wales has been redesigned. The website always offered very useful information on legal issues affecting charities in the England and Wales. However, most importantly much of that information was also useful…
The CRA has been sending out a “Notice of Filing Omission” to charities who don’t file their financial statements with the T3010. This is an important reminder that you don’t have to just file the T3010 – you also need…
In Gateway City Church and The Minister of National Revenue, the Federal Court of Appeal dismissed Gateway’s appeal to prevent the Minister from revoking its charitable status. CRA revoked the registered charity’s registration for 3 reasons namely “Failure to maintain…
CRA has released a letter providing responses to the questions posed at the 2011 Canadian Tax Foundation National Conference. CRA provides comments on the NPO Risk Identification Project and various comments on previous Interpretation Bulletin’s regarding NPO’s that have been…
CRA recently released a letter that provides general comments and suggested information that needs to be submitted to the Charities Directorate of the CRA when municipal or public bodies performing a function of government in Canada are applying to be…
The Charities Directorate is launching a new Charities Program Update bulletin. It will be sent to the 23,000 subscribers to the Charities Directorate email list. Lots of interesting information and statistics are contained in the Update. Here is the text…
Today the Ontario government announced the release of the plain language guide to the ONCA. Here is the announcement: “Sent to you on behalf of David Brezer, Director of the Consumer Policy & Liaison Branch, Ministry of Consumer Services. I…
The CRA has revoked the registration of The Life Centre Word of Faith Ministries Inc. as a charity. The Globe and Mail covered this story in “Toronto pastor, wife charged in alleged $8.6-million Ponzi scheme” Here is the CRA press…
The Canada Revenue Agency has revoked the charitable registration of the Canadian registered charity Trinity Global Support Foundation. The London Free Press has written extensively on this charity and we have covered here: “FCA case on Trinity Global Support Foundation…
Industry Canada today announced today that “The forms under the Canada Not-for-profit Corporations Act have been modified to ensure a high level of Web accessibility to which the Government of Canada is committed. Only the format and look have been…
In this case Trinity Global Support Foundation (the “Foundation”) asked the court to delay CRA publishing a notice of intention to revoke the registered charity status until the Foundation’s other legal claims have been dealt with. The FCA ruled against…
CRA released a letter that discussed the issue of whether a member of the clergy who performs occasional liturgical services would satisfy the “function test” of ministering to a congregation, diocese or parish on a part-time or assistant basis. The…
Last month CRA released an updated Guide which explains how the goods and services tax/harmonized sales tax (GST/HST) applies to non-profit organizations. This includes registration requirements, exemptions, rebates, and simplified methods of accounting that may apply to a non-profit organization.…
Last month the CRA released an updated Guide which explains how the goods and services tax/harmonized sales tax (GST/HST) applies to registered charities or registered Canadian amateur athletic associations. Here is a link to the CRA Guide on GST-HST Information…
Today the Department of Finance released the “Notice of Ways and Means Motion to amend the Income Tax Act, the Excise Tax Act and Related legislation”. This will introduce the First-Time Donor Credit, improve the efficiency of the Tax Court…
The Ontario government has published an ONCA draft organizational by-law. Here is a link: Here is a blurb from the Ontario government: “Introduction This is a default by-law under section 18 of the Ontario not-for-profit corporations act, 2010 and…
On April 18, 2013 we will have the first Blumbergs’ Charity Law Boot Camp in Toronto. It will be a one day boot camp on compliance and standards issues for Canadian charities led by charity lawyer Mark Blumberg. Overview: This…
The CRA has provided more information on the provision in the 2013 Federal Budget dealing with taxes in dispute and abusive charity gifting tax shelters. Here is a link to the CRA page and the text below: “Taxes in…
In the 2013 Federal Budget there was a small tax incentive for first time charitable donors called the “First-Time Donor’s Super Credit”. CRA has provided additional information on the administration of this small tax incentive for giving. Here is a…
I wish it was an April Fool’s joke but unfortunately there are still Canadians investing in the ‘abusive charity gifting tax schemes’. The Globe and Mail had an article today by Paul Waldie discussing “New Canada Revenue rules target charitable…
In an article today in the Globe & Mail entitled “Canada Revenue Agency struggling to put a lid on tax fraud” Kathryn Blaze Carlson discusses false receipting schemes. Here is a link to the article: Here is a link to…
The following text is from the Ontario government website: “ONCA is targeted to come into effect no earlier than January, 2014. Existing not-for-profit corporations will have a three-year transition period once ONCA is in effect. Community Legal Education Ontario (CLEO)…
On March 21, 2013 at 4pm, Finance Minister Jim Flaherty delivered the 2013 Canadian federal budget. There were a number of interesting proposals relating to charities. Some of the highlights include a new temporary First-Time Donor’s Super Credit (FDSC) designed…
The Federal Government has announced in the 2013 Federal Budget that the Canadian International Development Agency (CIDA) will be amalgamated with the Department of Foreign Affairs and International Trade (DFAIT) to form the Department of Foreign Affairs, Trade and Development. …