Blog

February 09, 2015

CRA has new powers to disclose criminal behaviour to law enforcement

According to Canadian Press "The federal revenue agency can now hand the police possible evidence of serious crime — including terrorist activity — that it happens to come across while reviewing taxpayer files. The Canada Revenue Agency gained the little-noticed new authority, which does not require a judicial warrant, through an amendment tucked into the government's most recent omnibus budget bill."   At the moment CRA is largely muzzled when it comes to sharing information - certainly with the public but even confidentially with other departments.  

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February 09, 2015

Australian Charity Regulator is Safe for Now

A few years back the Australian government set up the Australian Charities and Not-For-Profit Commission (ACNC).   Then a new government came into power and decided that having the ACNC was just red tape and that it should be abolished.  Thankfully that new government has done some reconsidering.   Here is an article from Pro Bono Australia http://shar.es/1oiJBZ 

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February 09, 2015

Globe and Mail article “Think tanks need to show us the money”

The Globe and Mail had an article by Konrad ​Yakabuski questioning the degree of transparency about sources of funding with Canadian registered charities that are "think tanks"

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February 08, 2015

Updated Canadian Registered Charity Legal Checklist by Mark Blumberg

Here is an updated version of the Canadian Charity Legal Checklist.  For those who are interested in reviewing legal compliance for their registered charity they may find the checklist helpful.  

February 07, 2015

DFATD Civil Society Partnership Policy and Minister of International Development Advisory Council

Here is an announcement from Minister Paradis on DFATD launching a Civil Society Partnership Policy and an International Development Advisory Council.  It would be an understatement to say that Mr. Paradis tone is different than his predecessors.

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Topics: News | Global Giving | CIDA

February 03, 2015

CRA letter on distribution of income to members of NPO

CRA recently released a letter discussing various scenarios where an NPO will lose its exemption under par. 149(1)(l) during its wind-up operations. Here is a copy of the full CRA letter.

February 03, 2015

CRA letter on Community Contribution Companies distributing profits to a charitable organization

CRA recently released a letter which discusses whether a Community Contribution Company ("C3") incorporated in the province of British Columbia that elects not to distribute any of its profits to its shareholders, but donates all of the profits to a charitable organization, will qualify for exemption from tax under par. 149(1)(l).  CRA had the following comments:

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February 01, 2015

CRA proposes annulment of Dying with Dignity Canada’s charitable registration

The CRA has recently proposed annulment of the registration of Dying with Dignity Canada (DWD), a Canadian registered charity.   In terms of full disclosure I am a legal counsel to DWD.   Here is a note from DWD and a statement from DWD.  

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February 01, 2015

Presentation by Cathy Hawara of the Charities Directorate of CRA

Here is a copy of the slides of a presentation made by Cathy Hawara, Director General of the Charities Directorate of CRA, to the PFC conference in October 2014.  It covers some interesting material.   

January 30, 2015

CRA releases T3010 Registered Charity Information Return for returns for FYE after Jan 1, 2015

It seems that about every year there is a new T3010 form.   CRA has released the T3010 Registered Charity Information Return for returns for fiscal year ends after Jan 1, 2015.

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January 29, 2015

CRA Corporate Business Plan sheds light on Charities Directorate

The CRA Corporate Business Plan discusses CRA plans. It provides some interesting information on the Charities Directorate.  Here are some of the highlights:

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January 28, 2015

Sessional Paper from CRA on political activities by Canadian registered charities

Imagine Canada has obtained an interesting sessional paper from the Canada Revenue Agency.  The questions responded to were provided by MP Hedy Fry.  The paper provides some insight into CRA activity relating to charities and political activities.  

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January 27, 2015

Dominion Nickel Investments Ltd v. The Queen - redaction and Banyan Tree Foundation receipting

The case of Dominion Nickel Investments Ltd v. The Queen, 2015 TCC 14 (CanLII) deals with a motion on CRA disclosure and the extent to which CRA is allowed to redact certain information when it discloses the information as part of a court proceeding.   The actual background to  the case is "[14]      According to the appellant, it acquired and then wound up another corporation. As a result, the appellant says that by the operation of section 88 of the Income Tax Act, it became entitled to claim a deduction in respect of a charitable donation of $65 million made to the Banyan Tree Foundation by the corporation it acquired. The deduction was claimed in its 2004 taxation year. The Minister of National Revenue subsequently reassessed to disallow the claimed deduction."

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January 23, 2015

ONN webinar “Advocacy and Political Activities: Busting myths and misconceptions!”

On February 11, 2015, I will be delivering a webinar for the Ontario Nonprofit Network (ONN) entitled "Advocacy and Political Activities: Busting myths and misconceptions!"

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January 23, 2015

Note from Marni Soupcoff of the Canadian Constitution Foundation on the Broadbent Institute Report

I received an email from Marni Soupcoff of the Canadian Constitution Foundation.  She discusses the narrative that supposedly no "right-leaning" groups are being audited for political activities.  I thought I would share it.

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January 21, 2015

Upcoming Webinars for the Canadian Charity Law Association

The Canadian Charity Law Association is delivering some upcoming webinars. More information on each of these webinars and how to register is provided below: 

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January 16, 2015

Accessibility for Ontarians with Disabilities Act (“AODA”)

Non-profits and charities should be aware of their potential obligations under the Accessibility for Ontarians with Disabilities Act, 2005 (the "AODA"). The AODA was introduced in 2005 to establish accessibility requirements and standards for employers and  providers of goods and services. Requirements under this Act will continue to be phased in for the next 5-6 years.

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January 15, 2015

Fundamentals of Employment Law for Charities and Non-Profits

Blumbergs will be holding a half-day seminar on May13, 2015, Fundamentals of Employment Law for Charities and Non-Profits from 9AM-12PM.  

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January 15, 2015

CASL provisions for installing computer programs come into effect today, January 15, 2015

Starting January 15, 2015, the CASL provisions pertaining to the installation of computer programs come into effect. These new provisions require persons who install software or computer programs on another person’s computer system, in the course of commercial activity, to obtain express consent from those other persons. Persons who do not comply with these new provisions could face some hefty fines.

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January 07, 2015

Mark will be presenting at the OHA 3nd Annual Strengthening Foundation Governance Workshop on May 22

Mark will be presenting at the OHA 3nd Annual Strengthening Foundation Governance Workshop on May 22, 2015 on "Top Compliance Issues for Foundations".

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January 06, 2015

New Webinar for the Canadian Charity Law Association

The Canadian Charity Law Association will be delivering a webinar entitled "Business and social enterprise for charities" on January 26 at 12:00 PM EDT.

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January 04, 2015

US GAO report on tax exempt organizations in the US

The US GAO has issued a report entitled "Tax-exempt organizations: Better Compliance Indicators and Data, and More Collaboration with State Regulators Would Strengthen Oversight of Charitable Organizations".  The report provides an overview of the US tax exempt/non-profit sector and also discusses improving transparency and sharing with state regulators to have better regulation of non-profits.  The report provides some interesting statistics on US tax exempt organizations.

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Topics: News

December 19, 2014

CBC article “Holiday giving? Don’t pick a charity by financial statements alone”

CBC discusses charitable giving in an article entitled "Holiday giving? Don't pick a charity by financial statements alone: Research, volunteer and donate directly if you want to give smart this holiday season".

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December 16, 2014

Canadian Charity Case Law

We are compiling a list of Canadian cases dealing with charities, gifting and related issues.  Let us know if you have any other suggestions:

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Topics: News

December 15, 2014

Industry Canada has sent out 16,000 notices of pending dissolution to 6000 Federal non-profits

Over the last 6 weeks Corporations Canada of Industry Canada has sent out an estimated 16,000 notices to approximately 6000 Canadian Federal non-profit corporations that are still under the Canada Corporations Act (CCA).  Industry Canada sends notices to the corporation and to each director.  They also publish the names of the corporations online.

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

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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
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