The CRA recently wrote a letter in French on whether charitable foundations are allowed to make gifts to section 501(c)(3) US charities, because of paragraph 7 of article XXI of the U.S. Tax Convention? The CRA answered no. Their reason…
The CRA provided its view on whether a non-profit organization meets the requirements of paragraph 149(1)(l) of the Income Tax Act. CRA found that the organization was not operating for a purpose other than profit and income was being made…
Here is a recent letter from CRA dealing with whether a non-profit organization meets the requirements of paragraph 149(1)(l) of the Income Tax Act. In this case, the organization purchased and financed a taxable organization, and it appeared that there…
Here is a CRA letter on payment plans in respect of membership fees for dining, recreational or sporting facilities The CRA provided its view on whether interest income, regardless of source, is considered to be income from property for the…
In a recent Tax Court of Canada case Afovia v. the Queen, Paris J. decided that CRA can revoke a charity for issuing official donation receipts that do not have all the mandatory elements on them. As well, CRA can…
A recent ruling by the Divisional Court dismissed an appeal by a Foundation seeking to be exempt from municipal taxation under the Assessment Act. In the previous decision of the Ontario Superior Court of Justice, it was held that the…
The CRA has updated their publication P113(E) Rev. 12 which deals with “Gifts and Income Tax 2012” Here is a link to the CRA publication:
Here is what promises to be a great workshop being organized by the The Carleton Centre for Community Innovation and the School of Public Policy and Administration on public policy advocacy. It is led by Sean Moore and is available…
I took a look at the CRA website and here are the numbers of Canadian registered charities. Charitable organizations 75,912 Public Foundations 5,130 Private Foundation. 5,218 Total registered charities 86,260
The Hudson Institute has published its 2012 report on remittances. It shows that Canadian remittances to developing countries were $14.7 billion in 2010. CIDA gave $5.2 billion and Canadian charities gave about $1.95 billion. Here is a copy of the…
CRA’s Guidance on political activities was updated in December 2012. There are some minor changes to reflect changes to the disbursement quota and recent budgets including the 2012 Federal Budget dealing with political activities and Canadian charities. The CRA had…
The Charities Directorate of the Canada Revenue Agency has announced the revocation of the registration of Trinity Divine Outreach Ministries as a registered charity for involvement in the Innovative Gifting Inc. scheme which we have discussed a number of times…
The Charities Directorate of the Canada Revenue Agency has announced the revocation of the charitable registration of International Fellowship Mission Inc.. Here is a CRA press release: “The Canada Revenue Agency revokes the registration of International Fellowship Mission Inc. Ottawa,…
The Canadian Department of Finance has released through Freedom of Information a Q&A on Budget 2012 and Canadian charities and political activities. Here is a copy of the memo Q&A on Budget 2012 and Canadian charities and political activities
The Canadian Department of Finance has released a memo on “Reaction to Budget 2012 Charitable Sector Proposals” Here is a copy of the Finance memo on Reaction to Budget 2012 Charitable Sector Proposals.
Here is a copy of a memo marked “Secret” and attachments from the Department of Finance on Finance released under Freedom of Information dealing with “Registered Charities – Political Activities, Foreign Funding and Transparency”. It may take a minute to…
Corporations Canada has announced its Client Outreach Session for Toronto will be held on February 7, 2013. From: Natalie.Delisle@ic.gc.ca [mailto:Natalie.Delisle@ic.gc.ca] Sent: January-03-13 10:12 AM To: Natalie.Delisle@ic.gc.ca Subject: Corporations Canada – Client Outreach Session – Toronto, February 7, 2013 / Séance…
In December 2012, the Nova Scotia government passed the Community Interest Companies Act. The Community Interest Company may be useful for some who are starting a business and want to also help their community. This Act will serve to permit…
The Toronto Star recently covered a conference in which Justin Trudeau was speaking. One of the sponsors of the conference was IRFAN, a group that has lost its charitable status due to allegations that it was involved with directly or…
On February 12, 2013 I will be making a presentation as part of Maytree’s Five Good Ideas series on “Five Good Ideas about Registered Charities and Political Activities” Find more information and register Five Good Ideas about Registered Charities…
On December 14th, 2012, the Supreme Court of Canada delivered its ruling in the case of R. v. Khawaja, 2012 SCC 69. Much of this case centered on whether the Criminal Code of Canada definition of “terrorist activity” was constitutional. …
CRA recently released a letter dealing with whether an organization under section 149(1)(l) of the Income Tax Act can pay surplus out to its members. In this case, a non-profit organization was providing internet services to its members. The…
CRA has releasted its guidance on “Arts Activities and Charitable Registration Guidance” (CG-018). CRA had conducted an earlier consultation on arts and charity registration and this is the final version. Here is a summary “Arts Activities and Charitable Registration Guidance…
The Canadian Government has reminded Canadians to be careful when donating to charities, especially when the donation is part of a scheme offering more tax incentives than the cash contributions. If you are interested in more details on how to…