Blog

September 18, 2011

Lemberg, et al. v. Perris - accountant liability discussed in Valuation Law Review.

Here is an article that appeared in Valuation Law Review entitled “Lemberg, et al. v. Perris” dealing with accountant liability when referring clients to charity schemes. 

 

read more

September 18, 2011

Tax Donation Fallout in VLR - fallout affects accountants, lawyers, charities, and investors

Here is an article in Valuation Law Review entitled Tax Donation Fallout

read more

September 18, 2011

Valuation Law Review deals with Valuation Based Charitable Donations

Here is an article entitled Valuation Based Charitable Donations” that appeared in the Valuation Law Review.

read more

September 18, 2011

Maréchaux v. The Queen - case comment from Valuation Law Review

Here is a case comment on Maréchaux v. The Queen that recently appeared in Valuation Law Review.

read more

September 18, 2011

Innovative Gifting Inc. and the House of the Good Shepherd, et al. -enforcement of charity contracts

Here is an article that appeared in Valuation Law Review entitled “Innovative Gifting Inc. and the House of the Good Shepherd, et al.” on the issue of enforcement of fundraising contracts.  It is very important that charities obtain legal advice before entering into substantial fundraising contracts.

read more

September 17, 2011

Budget 2011 and new “ineligible individual” category:  How this can affect your charity

September 17, 2011

The Valuation Law Review - Vol 17 Issue 2 September 2011 Taxation Decisions - Marechaux, Lemberg etc

Here is a copy of The Valuation Law Review - Vol 17 Issue 2 September 2011 Taxation Decisions of The Canadian Institute of Chartered Business Valuators (CICBV).  In this edition it discusses Marechaux, Lemberg, Lockie, Innovative Gifting and Russell and we have been able to reproduce the whole journal with the permission of the CICBV.  The editor is Dennis Turnbull, CBV.

read more

September 15, 2011

Which Universities Outside of Canada are qualified donees and “prescribed universities”?

Here is a note on “Which Universities Outside of Canada are prescribed universities under Schedule VIII of the Income Tax Act (Canada) and therefore qualified donees?”

read more

September 14, 2011

F. Max E. Maréchaux v. Her Majesty the Queen - court documents shed light on case

As noted on this blog in June of this year the Supreme Court of Canada denied leave to appeal in the case of F. Max E. Maréchaux v. Her Majesty the Queen

read more

September 14, 2011

New qualified donee “The Rhodes Trust – Public Purposes Fund” added to IC84-3R

The Canada Revenue Agency (CRA) has updated “Attachment to IC84-3R, Gifts to Certain Charitable Organizations Outside Canada” to add The Rhodes Trust – Public Purposes Fund based in the UK.  This is effective as of December 15, 2010.

read more

September 14, 2011

David Baines articles entitled “CRA says charities operated for ‘no obvious charitable purpose’”

David Baines, a reporter for the Vancouver Sun, has written another article as part of a series entitled “CRA says charities operated for ‘no obvious charitable purpose’”.

read more

September 11, 2011

Capacity Building workshop at CIVICUS World Assembly 2011

I will be delivering with Guillermo Correa of RACI-Red Argentina para la Cooperación Internacional a workshop on capacity building at the CIVICUS World Assembly conference in Montreal looking at the Argentinean and Canadian examples.

read more

September 01, 2011

CRA nixes private share donation transaction and revokes 4 charities involved

Here are letters from the CRA on a private share donation transaction in which CRA revoked the status of the 4 registered charities involved.

read more

August 30, 2011

CRA announces 2011 Charities Information Sessions

The CRA has announced the date and time of the 2011 Charities Information Sessions that CRA is offering.

read more

August 27, 2011

CRA updates note on qualified donees under the Income Tax Act (Canada)

Here is a CRA note on what is a qualified donee. If you are involved with governance or management of a charity it is important to understand what is a qualified donee because registered charities can make gifts to qualified donees but registered charities cannot make gifts to “non-qualified donees”. If a registered charity makes a gift to a non-qualified donee it could faces penalties and revocation. After the CRA guidance below I have placed a link to some helpful resources that relate to qualified donees that are working with groups that are not qualified donees in both Canada and also abroad.

read more

August 27, 2011

CRA updates note on what is confidential versus public information for registered charities

The Charities Directorate on August 15, 2011 put out a note CG-008 - Confidentiality – Public Information Guidance which discusses the circumstances in which the CRA can divulge information about a charity. What most people don’t realize is that the confidentiality provisions of the Income Tax Act (s. 241) preclude CRA from disclosing almost anything about a charity other than the application and T3010 public filings until after such charity has been revoked. So for example in the extreme case if a charity is involved with a $500 million dollar fraud CRA is forbidden to say anything until after revocation which could be years afterwards. There are only a small number of charities doing really bad things and I personally believe that the public has a right to know more about these few charities. The interesting thing is that the situation is even worse with non-profits that are not registered charities who we can find out almost no publicly accessible information. So here is the CRA note on the charity confidentiality provisions and at the bottom is a Pre-Budget Submission from our law firm to the House of Commons Standing Committee on Finance dealing with the issue of transparency.

read more

August 27, 2011

CRA provides guidance on donation of Gift Certificates or Gift Cards to Canadian charities

The CRA has just issued a revised guidance on “Donation of Gift Certificates or Gift Cards Guidance”.  This guidance replaces Policy Statement CPS-018, Donations of Gift Certificates.  Gift certificates and gift cards are frequently donated to charities but can the charity issue a tax receipt?  Well it depends.

read more

August 27, 2011

CRA Guidance “Promotion of Animal Welfare and Charitable Registration” for Canadian Charities

The CRA on August 22, 2011 published their Guidance CG-011, Promotion of Animal Welfare and Charitable Registration.  CRA had completed and public consultation and here is the revised guidance.

read more

August 24, 2011

Globe and Mail article “Lawyers targeted over charity tax schemes”

The Globe and Mail published an article yesterday “Lawyers targeted over charity tax schemes”.

read more

August 16, 2011

Legislative Proposals Relating to the ITA released August 16, 2011

The Dept. of Finance has released some Legislative Proposals Relating to the ITA on August 16, 2011. These proposals deal with implementing the June 2011 budget proposals which include a number of proposals to prevent abuse of charities and RCAAAs.

read more

August 10, 2011

CRA letter Canadian estate gift to U.S. charity will generally not result in tax benefit for estate

Here is a CRA letter on whether amount paid by Canadian estate to a U.S. charity is a gift to a qualified donee in a particular situation.  It deals with an estate of a deceased who wished to have the estate pay out pay out “amounts for the benefit of the lifetime financial support for his cryopreservation”.

read more

August 10, 2011

CRA letter on whether cooperative is tax exempt 149(1)(l) of the Act

August 10, 2011

AFP Ethics & Accountability Workshop in Toronto: “Weaving Ethics into Your Fundraising” - Sept 8

AFP will be putting on an Ethics & Accountability Workshop: “Weaving Ethics into Your Fundraising” on September 8 in Toronto.  Here is more information

read more

August 09, 2011

CRA Charities Connection No. 8 - receipting, East Africa Drought Relief Fund and PM volunteer awards

The Charities Directorate of CRA has just put Charities Connection No. 8.  It discusses receipting, the East Africa Drought Relief Fund and the PM’s volunteer awards.

read more

August 09, 2011

Charities Directorate service standards for telephone inquiries and charity applications

Here is a short note from the Charities Directorate on their service standards for telephone inquiries and charity applications.

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: April 2017