Canadian Charity Law

April 28, 2016

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. 

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April 27, 2016

Top Fallacies about Private Foundations in Canada - Part two

The Hillborn Charity eNews just published the second part of our article Top fallacies about private foundations in Canada.  It discusses numerous incorrect preconceptions that people have about private foundations.  

April 27, 2016

CRA notice for 2015 T3010 filings to add question related to partnership holdings

CRA has been sending out notices relating to the 2015 T3010 Registered Charity Information Return asking that a one page form entitled "New Reporting Requirement" be added to a registered charity's 2015 T3010 filing.  The notice essentially asks the question "Did the charity have direct partnership holdings at any time during the fiscal period?" and CRA has already included that question in the 2016 T3010 under question C15 but it was not included in the 2015 T3010. 

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April 25, 2016

High Court rules Cup Trust Gift Aid claim can be withdrawn

In the Cup Trust case there was an abusive scheme run by a charity and controlled by a trustee, Mountstar.  The Mountstar trustee was replaced by an interim manager appointed to take over the affairs of the charity.  The interim manager decided that they did not want to pursue litigation relating to a Gift Aid claim.  The organizers of the scheme (Mountstar) wanted the charity to continue litigation and were prepared to pay for its costs.  The High Court in the UK decided that charities should not be involved in speculative litigation and that it was acceptable for the interim manager to withdraw the Gift Aid claim.  

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April 23, 2016

Top fallacies about private foundations in Canada – Part one

The Hillborn Charity eNews just published the first part of our article Top fallacies about private foundations in Canada.  It discusses numerous incorrect preconceptions that people have about private foundations.  

April 21, 2016

Blumbergs’ Canadian Charity Law Institute 2016 - save the date!

The Blumbergs' Canadian Charity Law Institute 2016 will be held on Friday October 28, 2016 at Oakham House in Toronto.  Agenda and registration information to follow.  

April 18, 2016

Notice of Ways and Means Motion to implement limited partnership investments

The Department of Finance has released the "Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures and Explanatory Notes".  Of particular interest to some within the charitable sector is the Department of Finance changing the ITA to allow private foundations and other registered charities to invest in limited partnerships as of April 2015. 

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April 17, 2016

CRA revoking charities that are dissolved - is your charity active or dissolved?

I recently reviewed the CRA Charities Listing.  It appears that 62 charities have been revoked by CRA over the past 4 years purely because they had been dissolved under their corporate legislation.  The search is for "Revoked - Other" on the CRA database.  Although CRA presumably gave notice to these groups that they need to obtain revivals of their corporate status it seems that these groups did not undertake that process.  What we can learn from this is that you can lose your charity status if your charity is a corporation and it is dissolved.  You should check whether your charity is dissolved or active.  

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April 15, 2016

Strengthening Foundation Governance: Current Issues, Challenges and Solutions

April 14, 2016

Blumbergs’ Snapshot of the Canadian Charity Sector 2014

We have just released the Blumbergs' Snapshot of the Canadian Charity Sector 2014 as part of the Sean Blumberg Transparency Project.  This is the fifth snapshot provided by Blumbergs of the Canadian charity sector. The database covers about 84,500 of the 86,000 registered charities in Canada that had filed their T3010 for the 2014 year and were processed into CRA’s Charity Listing database by February 2016. 

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April 13, 2016

Canadian registered charities no longer required to register as a charity in Quebec

As a result of the 2016 Quebec Budget, Canadian registered charities are no longer required to complete a separate charitable registration in Quebec in order to be able to issue tax receipts to donors in Quebec.

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April 12, 2016

Latest update on CNCA continuances and dissolutions from Corporations Canada

We recently contacted Corporations Canada regarding the updated statistics on continuances and dissolutions under the Canada Not-for-profit Corporations Act ('CNCA').  Apparently in March there has been an increasing number of entities that have transitioned to the CNCA.  Here are the current figures: 

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April 11, 2016

The Non-Profit Organization Risk Identification Project (NPORIP) Report - finally released

In June 2014, which is almost 2 years ago, I put in a request to CRA to receive a copy of certain information on the Non-Profit Organization Risk Identification Project (NPORIP).  On April 11, 2016, I received over 220 pages of documents from CRA on the NPORIP.  The NPORIP was a major initiative by the Federal government to look at the approximately 80,000 -100,000 organizations that are non-profits but not registered charities.  As they say better late than never.   

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April 10, 2016

Does CRA provide reminders to Canadian registered charities to file their T3010 annual return?

The CRA provides numerous reminders to charities to file the T3010 Registered Charity Information Return.  There used to be 2000 Canadian charities that did not file their T3010 and were revoked for non-filing.  As a result of the vigilant system CRA has reduced the typical number of charities not filing their T3010 to approximately 600 per year. 

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April 10, 2016

Opportunities for the Disabled Foundation v. The Queen (FCA) - charity revoked

The Federal Court of Appeal has dismissed an appeal from the Opportunities for the Disabled Foundation v. The Queen (FCA).

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April 08, 2016

Charities and non-profits may need to register in Alberta for charitable fundraising

Many non-profits and charities are not aware of the charitable fundraising regulations in Alberta. If a non-profit or charity is fundraising in Alberta and meets specific criteria under the Charitable Fundraising Act (the 'Act'), it may need to be registered. Generally, if a Canadian non-profit or charity intends to raise or raises more than $25,000 in Alberta from individuals in a financial year then the non-profit or charity would need to register under the Act.

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April 05, 2016

New extra-provincial registration requirements under the BC Societies Act

The new B.C. Societies Act (which is anticipated to come into force in November of 2016 and is replacing the old B.C. Society Act) has new requirements with respect to the registration of extra-provincial non-profit corporations. Under the previous legislation, extra-provincial registration was optional, however not being registered meant that the society could not maintain a proceeding in a court in B.C. in respect of any contracts made in B.C. and could also not acquire an interest in land in B.C.  

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April 03, 2016

Imagine Canada’s to be discontinued

Imagine Canada has recently noted that their website will be shutdown.   Here is the short notice "As of April 8, 2016, Imagine Canada will retire Charity Focus and the T3010 QuickPrep. Information regarding the decision to retire these tools and what to do if you have an existing account or profile is available on the Imagine Canada website:".

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April 03, 2016

Largest Gifts from Canadian Charities to all other Qualified Donees - 2011

April 03, 2016

Largest Gifts from Canadian Charities to all other Qualified Donees - 2012

April 03, 2016

Largest Gifts from Canadian Charities to all other Qualified Donees - 2013

April 03, 2016

Largest Gifts from Canadian Charities to all other Qualified Donees - 2014

March 26, 2016

Largest Gifts from Canadian Charities to Foreign Qualified Donees for 2014

March 22, 2016

2016 Federal Budget and its impact on non-profits and charities

Today the new Liberal Government has delivered their first budget.  Here is our article 2016 Canadian Federal Budget - How will it affect the Canadian charitable sector?

March 20, 2016

Class action lawsuit against Gospel for Asia in US

The Hamilton Spectator has revealed that US charity with a branch in Canada is being sued as part of a class-action lawsuit.  The article entitled "Hamilton-based charity allegedly can’t account for over $90M in donations".  The subtitle is "There are allegations that Gospel for Asia Canada has been using donations to build a massive for-profit corporate empire, leaving some volunteers and donors shattered and demanding answers. The mission says the claims are unfounded."  None of the allegations have been proven in court.  

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


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.
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