We assist Canadian charities understand their legal and ethical obligations when operating charities in Canada or abroad and provide insights and information to non-Canadian charities interested in operating or fundraising in Canada.
The charitable sector in Canada has become highly competitive. There are over 86,000 Canadian registered charities. Donors, regulators, media, the public as well as other stakeholders, have increasingly high standards for charities and their operations. GlobalPhilanthropy.ca will assist non-profits and charities in Canada in trying to be transparent, legal, ethical and effective.
As many have noted the Ontario budget was not that exciting. There is one sentence on ONCA hidden at the end of a paragraph on business modernization. "As an early priority, the government will take steps to enable the proclamation of the Ontario Not-for-Profit Corporations Act, 2010." It is interesting that the government is concerned with modernizing corporate legislation as "a comprehensive review of corporate and commercial statutes has not been undertaken in the past 10 years". Wow 10 years! Well the Ontario Corporations Act has not been substantially changed since the 1950s (thats over 60 years!) and ONCA was passed in 2010 and still has not been brought into force.
Sowa v. Canada involves an alleged donation of $10,250 in 2006 by Emily Sowa. The Tax Court of Canada "doubted the truthfulness of the appellant’s claim that she donated $10,250.00." Also the purported receipt did not contain all the required elements. The FCA did not find any error on the TCC's part and dismissed the appeal with costs.
The case of Humanics Institute v. Minister of National Revenue deals with the refusal of CRA to register an organization as a charity in the category of advancement of religion. The Humanics Institute had lost in the Federal Court of Appeal and now the Supreme Court has denied them leave to appeal.
The Canadian Charity Law Association is delivering some upcoming webinars.
We have just released the Blumbergs' Snapshot of the Canadian Charity Sector 2013 as part of the Sean Blumberg Transparency Project. The database covers about 83,000 of the 86,000 registered charities in Canada that had filed their T3010 and were processed into CRA’s Charity Listing database by December 2014.