Blog

July 07, 2011

CBC report on Canadian Cancer Society -thoughts on transparency, media coverage, + fundraising costs

The CBC recently prepared a short segment on the Canadian cancer society.  Here are a few comments on the issue. I will update this page over the next few weeks as more information comes to light.

read more

July 02, 2011

Fundraising from Canada by US 501(c)(3) charities

Many US charities are interested in fundraising from Canada.  Canadians donate approximately $13 billion to charity every year.  As well, many US 501(c)(3)s are looking at accessing Canadian Foundation and Canadian federal or provincial government funds.

read more

July 01, 2011

CRA releases Charities Connection No. 7 - for June 2011 with information on CPOP, budget etc.

The CRA has just released Charities No. 7 with information on the Charities Partnership Outreach Program (CPOP), reminders to registered charities to file their T3010, a new Guidance CG-004, Using an Intermediary to Carry out a Charity’s Activities within Canada as well as other matters.

read more

June 29, 2011

Transparency and Accountability - great quote from the Charity Commission of England and Wales

Here is a great quote from Sam Younger, chief executive of the Charity Commission, that Canadian charities should think about.

read more

June 26, 2011

Receipting by Canadian Charities Takes Front and Centre in Federal Budget

Here is an article I recently wrote for the Canadian Donor’s Guide entitled “Receipting Takes Front and Centre in Federal Budget”

read more

June 26, 2011

“Budget 2011 Cracks Down on Abusive Charities” - Blog posting in MoneySense

Here are a couple of interesting blog postings notes entitled “Budget 2011 Cracks Down on Abusive Charities” and “Beware of tax shelter donation arrangements”.

read more

June 22, 2011

Maréchaux v. Queen - Supreme Court declines to hear case and CRA wins leveraged donation scheme

F. Max E. Maréchaux, is a partner at the law firm of Miller Thomson LLP.  According to Federal Court of Appeal decision “F. Max E. Maréchaux participated in a “leveraged donation” scheme. The essence of the scheme was that, for an expenditure of $30,000, he received a charitable donation tax receipt for $100,000, and claimed a tax credit of $44,218, a potential return on his outlay of nearly 50% in a matter of months. Very little of the money was retained by charities to advance their purposes.”  Mr. Maréchaux had lost a decision at the Tax Court of Canada and his appeal to the Federal Court of Appeal was dismissed as “Mr Maréchaux had not made a “gift””.  Now the Supreme Court of Canada has denied Mr. Maréchaux’s leave to appeal which results in the Federal Court of Appeal decision standing.  According to the Trial Court “The Program was implemented on December 31, 2001, with 118 participants (“Participants”) and donations totalling approximately $18,305,000.”

read more

June 22, 2011

Tax preparer sentenced to two years in jail for fraudulent charitable donations scheme

Another tax preparer has been sentenced to jail for the issuance of fraudulent official donation receipts.  This tax preparer was based in Etobicoke, Ontario and issued over 34 million of false receipts.

read more

June 21, 2011

CRA’s new Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada”

CRA has just released a new guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada”.  This guidance covers the rules for when a Canadian registered charity provides resources to a group in Canada that is not another registered charity or qualified donee.  So if a registered charity provides funds to a non-profit in the community that is not a registered charity it needs to ensure that it complies with this guidance.  This guidance is very similar to the CRA Guidance “Canadian Registered Charities Carrying Out Activities Outside Canada” ( http://bit.ly/ybUGAB) which deals with foreign activities.

read more

June 21, 2011

New CRA webcasts/archived webinars on website - foreign activities, political activities and T3010

The CRA has added three new webinars to their website on “Activities outside Canada”, Political activities and a T3010-1: Line by line review.

read more

June 20, 2011

Ontario’s new Not-for-Profit Corporations Act (ONCA)- additional information from Ontario government

The Ontario Ministry of Consumer Services has recently updated its website pages on the new Not-for-Profit Corporations Act, 2010 with a small amount of information on the act.  The new act will be of interest to Ontario non-profit corporations but will probably only be proclaimed in late 2012.  We are anticipating that in the future the Ontario government will provide information and resources to non-profits on the new act.

read more

June 18, 2011

News to You Canada v. The Queen (FCA) -CRA denies charity applic. and Federal Court of Appeal agrees

In the case of News to You Canada v. The Queen (FCA) the Federal Court of Appeal dealt with a charity application that CRA had refused to register and the Federal Court dismissed the organizations appeal.  Here is a copy of the case News to You Canada v. The Queen (FCA).

read more

June 18, 2011

“Breakaway Anglicans lose last legal avenue to claim ownership of church buildings, land”

Here is an article in the National Post entitled “Breakaway Anglicans lose last legal avenue to claim ownership of church buildings, land”

read more

Topics: News

June 16, 2011

Collaboration, Cooperation and Merger in the Canadian Charitable Sector - presentation

Here is a copy of a presentation I recently delivered entitled Collaboration, Cooperation and Merger in the Canadian Charitable Sector.

read more

June 16, 2011

Top 20 Legal and Ethical Issues for Canadian Registered Charities - Mark’s presentation at Vitalize

June 16, 2011

Another CRA letter on why particular association does not qualify for tax exemption as NPO

Another CRA letter on why particular association does not qualify for the tax exemption contained in paragraph 149(1)(l) of the Act because “The Association is operating a retail operation with the intention of earning a profit.”

read more

June 16, 2011

CRA letter on donation to qualified donee where the donor directs the gift to a specific program

June 09, 2011

Charities Directorate places pages on recent 2011 Budget changes for charities and qualified donees

As discussed on this blog there were a large number of provisions in the June 6, 2011 Canadian Federal budget that will affect charities and other qualified donees and the CRA has placed some information on their website to help those who wish to understand the budget provisions.  Finance and CRA are looking for comments and suggestions on the budget provisions.

read more

June 09, 2011

CRA advises “Tax preparer sentenced to 3 years in jail for $34 million charitable donations scheme”

Here is a copy of a CRA press release on a tax preparer who has been sentenced to 3 years in jail for issuing $34 million of official donation receipts as part of a charitable donations scheme.

read more

June 06, 2011

June 2011 Federal Budget - similar to March proposed budget on charity provisions

Today at 4 Finance Minister Jim Flaherty delivered a budget which was similar to his last proposed budget with a few tweaks. In March, as well as today, there were about 25 pages of material relating to charities

read more

June 05, 2011

CGAO Not-for-Profit Symposium - presentation on Top Compliance Issues Facing NPOs/Charities

I will be giving a presentation to the CGA-Ontario on The Top Compliance Issues Facing Not For Profit Organizations and How to Deal with Them at the CGAO Not-for-Profit Symposium Flyer.

read more

June 05, 2011

UK tightens tax rules for UK charities conducting foreign activities

In 2010 the UK government introduced measures dealing with “Payments to overseas bodies” by UK charities.  The requirements seem common sense to me and I have reproduced them below.  For Canadian charities interested in understanding their obligations when operating abroad may find CRA’s Guidance helpful at: http://www.globalphilanthropy.ca/index.php/blog/comments/cras_new_guidance_on_foreign_activities_by_canadian_charities/

read more

June 05, 2011

UK introduces a “fit and proper persons test” for trustees and directors of charities

The UK has introduced in 2010 a “fit and proper persons test” for people involved with the management of charities that apply for Gift Aid. “Factors that may lead to HMRC deciding that a manager is not a fit and proper person include, but are not limited to, individuals: with a history of tax fraud; with a history of other fraudulent behaviour including misrepresentation and/or identity theft; for whom HMRC has knowledge of involvement in attacks against or abuse of tax repayment systems; barred from acting as a charity trustee by a charity regulator or Court, or being disqualified from acting as a company director”

read more

June 04, 2011

CIVICUS WORLD ASSEMBLY in Montréal, September 10-12, 2011 - program updated and early bird extended

If you register before June 30, 2011 you get a 40% discount on your registration fee. CIVICUS is a great conference and it is in Montreal this year.

read more

June 03, 2011

CRA letters on revocation of World Islamic Call Society - various CRA concerns noted

The CRA has released letters on the World Islamic Call Society which was a registered charity but recently revoked by the Charities Directorate.

read more

Do you require legal advice with respect to Canadian or Ontario non-profits or charities?

Contact

Charity Lawyer Mark Blumberg

Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.

mark@blumbergs.ca
416.361.1982
Download vCard

Connect

Locate

Blumberg Segal LLP
Barristers & Solicitors
#1202 - 390 Bay Street
Toronto, Ontario
M5H 2Y2 Canada

Charity Law List

Join Blumbergs' non-profit and charities newsletter
View recent issue: December 2016