Here is some of the definitions and terminology used by CRA in discussing political activities by Canadian charities. Here is an excerpt from CRA Guidance on Political Activities – CPS-022 “Appendix I — Definitions Advocacy — Advocacy is demonstrated support…
On December 21, 2011 the Department of Finance announced a consultation on “updating Canada’s regime for combating money laundering and terrorist financing.” They also put out a consultation paper, “Strengthening Canada’s Anti-Money Laundering and Anti?Terrorist Financing Regime,” which contains a…
In a Globe and Mail article entitled “Foes of Northern Gateway pipeline fear revocation of charitable status” there is a discussion of recent issues raised about foreign funding on Canadian charities and political activities of Canadian charities. On the political…
There are 24 Registered National Arts Services Organization (RNASO) in Canada. Here is a listing of the current from the Canada Revenue Agency of the Registered National Arts Services Organization (RNASO)? You can obtain an up to date list…
Here are some upcoming Charity Law Information Program (CLIP) seminars which I will be presenting across Canada. The format will be a morning discussing the 2011 Budget provisions for charities, some information on the new Federal Canada Not-for-profit Corporations Act,…
Here are copies of the letters from the Charities Directorate of the CRA to the Canadian Foundation for Tamil Refugee Rehabilitation. The Canadian Foundation for Tamil Refugee Rehabilitation was revoked for cause. It was accused of supporting groups that operate…
[HERE IS THE UPDATED 2018 BLUMBERGS' RECEIPTING KIT] The Charity Law Information Program (CLIP) has just released the Receipting Kit for Canadian Registered Charities. The kit is 25 pages long and provides an overview of what a registered charity needs…
Here is a copy of a recent presentation on CRA’s Foreign Activity Guidance. See further information on resources on foreign activities.
Minister of International Cooperation, Bev Oda, announced on December 23, 2011 the results of the Call for Proposals process of the Partnerships with Canadian branch. 53 organizations received about $142 million in total commitments. Here is a note from the…
The CRA has revised its Pamphlet “Gifts and Income Tax P113(E) Rev. 11” to reflect recent budget changes including reducing the incentives for packaged flow through donation schemes and other provisions from the 2011 Federal Budget. Here is the revised…
There are a few hundred foreign universities (ie. universities outside of Canada) that can issue Canadian official donation receipts and are therefore “qualified donees” similar to registered charities. The list of these universities was hidden on page 1550 of a…
The CRA will be preparing a list of “Municipal and public bodies performing a function of government in Canada”. These “Municipal and public bodies performing a function of government in Canada” are qualified donees and can issue official donation receipts…
Canadian municipalities can issue official donation receipts similar to registered charities. Sometimes it is not clear whether a group is considered to be a municipality. In the past you would have to call CRA or write to them to verify…
The CRA has released a list of RCAAAs revoked for various reasons including for cause, failure to file their annual return, or voluntary revocation. According to CRA here is the list of revoked RCAAAs. Revoked Associations that have been…
The CRA has published a list of registered Canadian amateur athletic associations (RCAAAs). Very interesting to see the names of RCAAAs and also those that were deregistered over the last few years. There are currently about 119 RCAAAs. CRA was…
The 2011 Federal Budget received Royal Assent on December 16, 2011. There were a number of changes that affect charities, RCAAAs and other types of qualified donees that were in the budget. Here is a copy of the press release…
Here is an interesting article on transparency in the Chinese charitable sector. “Charities will lose public credibility without transparency,” said one researcher. It is interesting to note that in one scandal involving the Red Cross Society of China (RCSC), the…
Here is a great piece by Katherine Van Kooy in the Calgary Herald entitled ‘Charity rankings often don’t tell the full story’. Katherine van Kooy is the president and CEO of the Calgary Chamber of Voluntary Organizations (CCVO). Recently,…
Here is the CRA’s Annual Report to Parliament for 2010-2011. It is 173 pages long. There are a number of references to charities which I have reproduced below. “ADMINISTERING TAX The taxes that the CRA levies and the credits it…
Here is my article Budget 2011 and new “ineligible individual” category: How this can affect your Canadian registered charity. Download Article
Scarfone Hawkins LLP has announced that a there is a settlement of the Banyan Tree class action lawsuit, subject to court approval. On their website they state: “Settlement of Action This action has been settled. The settlement is subject to…
It is the time of year that many are thinking about and giving to charity. The Federal government sent out a press release stating “We encourage Canadians to donate generously but also to do their homework to ensure that the…
Here is a list of Canadian registered charities revoked over the last five years by CRA for cause. This list updates to previous lists and now includes the last five years.
In Sarsonas v. The Queen, 2011 TCC 559 (December 8, 2011) Sheridan J. delivers a decision on a claim by Mr. Sarsonas that he donated thousands of dollars to charity. Sheridan J. describes in detail a scheme in which some…