Canadian Charity Law

May 18, 2015

Presentation to the Université de Montréal Charity Law Conference 2015

I was delighted to present as part of a panel at the Université de Montréal Charity Law Conference 2015 on May 8, 2015.  The panel was entitled The Modern Charities Regulator and my presentation was entitled "Overview of the Regulatory Environment in Canada for Registered Charities".

read more

May 18, 2015

Article in Bottom Line “Ontario non-profits await new legislation” by Mark Blumberg

The Bottom Line recently published an article entitled Ontario non-profits await new legislation by Mark Blumberg.  The article discusses options for Ontario non-profits including waiting for ONCA or moving forward to the new CNCA and skipping ONCA altogether. 

read more

May 18, 2015

Court decides former registered charity IRFAN cannot use funds to pay further legal costs

In a decision on April 9, 2015 in the Federal court The Honourable Madam Justice Mactavish dealt with an issue of whether The International Relief Fund for the Afflicted and Needy (Canada) ("IRFAN") could use funds to pay past and future legal costs.   IRFAN used to be a registered charity and then lost its charitable status and finally was in April 2014 added as a listed terrorist entity.   Such listing effectively freezes the assets of IRFAN.   IRFAN was alleged to have provided resources to Hamas, which is a listed terrorist organization.   

read more

May 17, 2015

CBC says “Giving Tree Foundation to be stripped of charity status”

CBC recently reported in an article "Giving Tree Foundation to be stripped of charity status: Charity that gives $2M a year to children's causes faces demise after tax review".  CBC notes "The group has a relationship with EquiGenesis Corp., a company that designed a complicated donation tax strategy that helped the Giving Tree Foundation quickly raise millions of dollars after it was re-organized five years ago."

read more

May 17, 2015

Toronto Star article on Fraser Institute and political activities

In a recent Toronto Star article entitled "Critics say Fraser Institute letter highlights ‘enormous lack of clarity’ in charity-audit rules" the Toronto Star discusses a letter from the Fraser Institute to supporters. The article raises some interesting points but I have some concerns with the article as well.

read more

May 14, 2015

Upcoming Webinars for the Canadian Charity Law Association

The Canadian Charity Law Association is delivering some upcoming webinars.  Registration is free but space is limited. 

read more

May 12, 2015

CRA releases updated GST/HST Information Sheets for Charities

CRA has recently released an updated Information Sheet on GST/HST Guidelines for Charities. The Information Sheet provides basic information on how the GST/HST applies to many issues commonly faced by charities and replaces the previous Information Sheet from June 2011.

CRA has also released an updated Information Sheet on 'How a Charity Completes Its GST/HST Return'.  This Information Sheet explains how a charity that is a GST/HST registrant calculates its net tax and completes its GST/HST return and replaces the previously Information Sheet from June 2011.  
 

read more

April 28, 2015

Fundamentals of Receipting by Canadian Charities [SOLD OUT]

Properly issuing official donation receipts has been challenging for many registered charities.  According to the CRA, 89% of registered charities that are audited are not correctly issuing official donation receipts.  Issuing incorrect receipts can result in revocation or penalties. It is easier to do it right than fix problems later! Here is a new half-day program from Blumbergs entitled "Fundamentals of Receipting by Canadian Charities".

read more

April 27, 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.  

read more

April 25, 2015

Ontario budget and non-profit corporate legislation

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 (that is over 60 years!) and ONCA was passed in 2010 and still has not been brought into force.  

read more

April 24, 2015

Political Activity Audits and the CRA Program Update 2015

We have blogged about the CRA Program Update 2015 separately but wanted to focus here on what the update provides in terms of information on the political activity audits of CRA's Charities Directorate.  CRA should be commended for publishing a program update.  I am certainly not aware of any regulatory requirement that they need to, but the program update does provide useful information for the charity sector.  In the program update you have to read pretty far into the 5000 word document to see the "Charities and Political Activities" update but it is important so we have created a separate blog post. 

read more

April 23, 2015

Sowa v. Canada - FCA dismisses appeal of disallowed donation

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.

read more

April 23, 2015

SCC denies leave to appeal in Humanics Institute case

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.  

read more

April 22, 2015

Upcoming Webinars for the Canadian Charity Law Association

The Canadian Charity Law Association is delivering some upcoming webinars.

read more

April 21, 2015

2015 Federal Budget and its Impact on Canadian Charities

Today the Federal government released its budget.  There were a few items that will impact charities and non-profits in Canada.  Here are the actual provisions in the 2015 Federal budget that impact charities.

read more

April 20, 2015

Blumbergs’ Snapshot of the Canadian Charity Sector 2013

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. 

read more

April 10, 2015

CRA’s Charity Program Update 2015 - provides useful information on the charity sector and regulation

The Charities Directorate of CRA has released the Charity Program Update 2015.  We will discuss the update in this note, except for the parts dealing with political activities which we will discuss here.

read more

March 24, 2015

CRA letter on qualifying as a municipal or public body performing a function of government

CRA recently released a letter which discusses whether a park qualifies as a 'municipal or public body performing a function of government'  in Canada within the meaning of paragraph 149 (1) (c) of the Act. CRA concluded that they would require additional information on the park in order to make a determination that the park would qualify and would be accountable to the public, the province and the municipalities from which it was created.

read more

March 20, 2015

Save the Date - October 14, 2015 - Blumbergs’ Charity Law Institute

On October 14, 2015 the Blumbergs' Charity Law Institute will be held in Toronto.  Save the date and details will follow.   The cost will be $185.  There will be an early bird discount available with the code EB2015 which can save you $40.   Last year we sold out and if you want to book early you can register now.   

March 12, 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: 

read more

March 11, 2015

CRA letter on tax treatment of post-doctoral fellowship and travel conference allowance

CRA recently released a letter which discusses the proper tax treatment of a post-doctoral fellowship and a travel/conference allowance received from a trust administered by a registered charity.

read more

March 11, 2015

CRA letter on gifts made by will

CRA recently released a letter which discusses whether a gift by will of marketable securities provided to a Foundation would be deemed to have been made immediately before the death of the donor.  CRA concluded that the gift did constitute a gift by will made immediately before the death of the donor under subsection 118.1 (5) of the ITA.  The letter appears to have been written before the 2014 budget, which will have an impact on the bequests are dealt with in estates where the testator died on or after January 1, 2016.     

read more

March 09, 2015

CRA makes available a Political Activities PowerPoint Presentation for registered charities to use

As part of their educational mandate to encourage charities to be compliant with their legal requirements, including when conducting political activities, the Charities Directorate has released a "Political Activities PowerPoint Presentation" that registered charities can use internally to understand the limits of political activities.  There is both the presentation and the speakers notes.    

read more

March 05, 2015

CRTC Issues its First Fine under CASL and it does not relate to a non-profit or charity

The CRTC issued its first CASL violation to Compu-Finder for four alleged violations occurring between July 2, 2014 and September 16, 2014. A penalty of $1.1 million dollars was imposed by the CRTC and Compu-Finder will have 30 days to submit written representations to the CRTC or pay the penalty. The alleged violations relate to commercial electronic messages sent by Compu-Finder without a recipient’s consent and without properly functioning unsubscribe mechanisms. According to the Spam Reporting Centre, complaints against Compu-Finder accounted for 26% of all complaints submitted in its industry sector. 

read more

March 02, 2015

OHA “Strengthening Foundation Governance: Current Issues, Challenges and Solutions” 2015

I am pleased to be presenting to the Ontario Hospital Association's third annual Strengthening Foundation Governance Workshop on May 22, 2015.

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 2015