April 16, 2024
Canadian Federal Budget 2024 and its impact on non-profits and charities
Today, Canadian Finance Minister Chrystia Freeland introduced the Federal 2024 Budget. Here is a note with our comments on the 2024 Canadian Federal…
April 13, 2024
CRA letter on claiming Canadian charity gifts and the five year carry forward
CRA recently put out a letter dealing claiming Canadian charity gifts and the five-year carry forward. For “most” people, when they donate to…
April 12, 2024
Global “Alberta universities concerned about bill mandating provincial approval of federal funding”
In a recent article Global News notes: Incoming legislation that requires provincial approval of direct agreements with the federal government has…
April 9, 2024
Blumbergs’ Snapshot of the Ontario Charity Sector 2022
Here is the Blumbergs' Snapshot of the Ontario Charity Sector 2022 Some of the highlights of the Blumbergs’ Snapshot of the Ontario Charity Sector…
April 9, 2024
Blumbergs’ Snapshot of the Alberta Charity Sector 2022
Here is the Blumbergs' Snapshot of the Alberta Charity Sector 2022. Some of the highlights of the Blumbergs’ Snapshot of the Alberta Charity Sector…
April 9, 2024
Blumbergs’ Snapshot of the Atlantic Provinces Charity Sector 2022
Here is the Blumbergs' Snapshot of the Atlantic Provinces Charity Sector 2022. Some of the highlights of the Blumbergs’ Snapshot of the Atlantic…
April 9, 2024
Blumbergs’ Snapshot of the British Columbia Charity Sector 2022
Here is the Blumbergs' Snapshot of the British Columbia Charity Sector 2022. Some of the highlights of the Blumbergs’ Snapshot of the British…
April 9, 2024
Blumbergs’ Snapshot of the Quebec Charity Sector 2022
Here is the Blumbergs' Snapshot of the Quebec Charity Sector 2022. Some of the highlights of the Blumbergs’ Snapshot of the Quebec Charity Sector…
April 7, 2024
Mark Blumberg will be doing a presentation on “Due Diligence on Registered Charities in Canada” for the Estate Planning Council of Canada on April 11, 2024
Here is some information on the upcoming presentation "Due Diligence on Registered Charities in Canada". Here is some information on the…
April 3, 2024
Statistics Canadas’ numbers for 2022 donations to registered charities have been released
Every year I make some comments on Statistics Canada's release of tax data. While in this note, I will discuss their normal release, we have also…
April 3, 2024
Ontario updates Ontario Not-for-Profit Corporations Act (“ONCA”) forms and non-profits should use new forms
The Ontario government has sent out a notice that they have updated a number of the ONCA forms. When preparing an ONCA form always try to use the…
March 24, 2024
Blumbergs’ Snapshot of the Canadian Charity Sector 2022
We recently reviewed the T3010 Registered Charity Information Return database for 2022 as part of the Sean Blumberg Transparency Project to create…
March 24, 2024
To what extent can the special provisions of an Ontario non-profit charitable organization be used to give another group approval rights
We sometimes see special provisions in Ontario non-profit corporations that give another group or individual in Canada or abroad certain approval…
March 24, 2024
CRA Charities Directorate recently released their “Report on the Charities Program 2021 to 2022” – it has interesting information and we provide some comments on the Report
CRA has recently published their Report on the Charities Program 2021 to 2022. Here are some preliminary comments on the Report: The report…
March 22, 2024
CRA advises “Fugitive Brampton tax preparer caught and jailed for $34 million fraudulent charitable donation scheme”
Here is the press release from CRA: Fugitive Brampton tax preparer caught and jailed for $34 million fraudulent charitable donation scheme……
March 17, 2024
CRA updates guidance “P113 – Gifts and Income Tax 2023” with information on the donations and tax incentives
CRA has recently updated guidance “P113-23e Gifts and the Income Tax Act” with information on the donations and tax incentives. CRA updates the…
March 12, 2024
Ebert vs His Majesty the King – procedural decision by FCA relating to donation of wine to a registered charity and valuation
In Ebert vs His Majesty the King, this case deals with what CRA argues is the inflated valuation of wine that was donated to a charity. The CRA…
March 12, 2024
CRA response to Taxpayers’ Ombudsperson’s report “Charity Begins with Fairness: More to Explore”
We have written previously about the Taxpayers’ Ombudsperson's report report "Charity Begins with Fairness: More to Explore" which was released on…
March 12, 2024
Would an organization that is a NPO under paragraph 149(1)(l) of the ITA continue to qualify if it transferred some of its assets to a taxable subsidiary that it incorporated in Canada?
CRA recently issued a letter addressing whether an organization that is an NPO under paragraph 149(1)(l) of the Income Tax Act would continue to…
March 12, 2024
Updates to the Ontario Business Registry (OBR)
There have been numerous improvements to the OBR since it came into being in October 2019. Here is a notice from the Ontario government about…
March 12, 2024
CRA reminding Canadian registered charities to use the correct T3010 form
CRA is reminding charities to use the correct T3010 form in this notice, which we have reproduced below. Even better, as CRA notes, is to get on the…
February 26, 2024
CanTrust Index looking at trust in Canadian institutions including NGOs
Proof Strategies has put out its annual CanTrust Index, looking at trust in Canadian institutions. If you look at slide 15 of the report, you see a…
February 26, 2024
US article on the “True cost of billionaire philanthropy”
Here is a recent US report entitled "True cost of billionaire philanthropy". It raises some interesting issues. I am not aware of a similar…
February 26, 2024
How to improve public trust in registered charities in Canada?
I was recently asked what are some ideas about improving public trust in Canada. Isn't public trust high in Canada for registered charities?…