What's New from the Charities Directorate of CRA

November 27, 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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November 25, 2016

CRA has released a folio on “Split-receipting and Deemed Fair Market Value”

CRA has just released a chapter in their Income Tax Folio series for charities and non-profit organizations.   The new part is S7-F1-C1, Split-receipting and Deemed Fair Market Value.  Income Tax Folios are CRA’s official summary of its interpretation on certain income tax matters and this is the first chapter for Folio 1 Charitable Gifts and Deductions. The new folio relates to subsections 248(30) to (41) of the Income Tax Act (Canada), which contain the split-receipting rules and deemed fair market value rule.

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November 24, 2016

Recording available for CCLA webinar by Mark Blumberg on CRA’s political activities consultation

Mark Blumberg recently presented a webinar for the Canadian Charity Law Association (CCLA) to discuss CRA’s consultation on political activities and the importance of Canadian charities conducting political activities.   The deadline for submissions to CRA has been extended to December 14, 2016.

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November 24, 2016

Submissions being accepted for Canada’s Volunteer Awards

Employment and Social Development Canada is running the Canada’s Volunteer Awards program, to recognize the outstanding contributions of individual volunteers, not-for-profit organizations and businesses in Canada that are helping communities. 

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November 24, 2016

CRA providing electronic version of Form T2081

CRA recently announced that the mailing of a printed copy of the Form T2081, Excess Corporate Holdings Worksheet for Private Foundations will no longer be sent out to affected charities. However this form will be accesible to affected charities on the CRA website.  

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November 24, 2016

Deadline for CRA consultation submissions on political activities extended

CRA recently announced that the deadline for online submissions for its political activities consultation has been extended to December 14th, 2016.  The CRA is looking for feedback on the rules and CRA's guidance relating to political activities. You can email your submissions to CRA at consultation-policy-politique@cra-arc.gc.ca.

November 09, 2016

Some basic questions charities should ask if they are considering political activities

If your charity is considering conducting political activities here are some basic questions you might want to ask:

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November 03, 2016

Mark Blumberg’s article “CRA consultation on political activities – to submit or not to submit?”

I recently wrote an article for Hilborn entitled "CRA consultation on political activities – to submit or not to submit?"  Here is the text of the article:

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November 03, 2016

CRA is now including a T3010 reminder notice in Notification of Registration letters

Recently we noticed that CRA is now including a T3010 reminder notice in the Notification of Registration letters being issued to new Canadian registered charities. The reminder notice relates to the due date of the charity's annual information return with CRA.  

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November 03, 2016

CRA releases new educational video series on ‘Gifting and Receipting’

CRA recently released its first video as part of a new educational video series on 'Gifting and Receipting'.  This series is meant to educate the public, donors, and those involved in the charitable sector on the type of donations that are tax-receiptable and the different CRA rules regarding receipting.  

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November 02, 2016

An ICN Webinar – CRA Regulations and the Political Activities of Charities

I am pleased to be co-presenting to the ICN a webinar on "CRA Regulations and the Political Activities of Charities".

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October 29, 2016

Blumbergs’ Snapshot of the Ontario Charity Sector 2014 - focus on Ontario registered charities

We are proud to present the Blumbergs’ Snapshot of the Ontario Charity Sector 2014.  The data subset used is the CRA's 2014 T3010 data but only for registered charities based in Ontario.   

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October 26, 2016

CCLA Webinar to discuss the CRA’s new consultation on political activities with Mark Blumberg

As many know the CRA has launched a consultation on political activities by Canadian charities.  The Canadian Charity Law Association will be having Mark Blumberg present a webinar on the consultation and various ways of responding or not responding to it. The webinar will be on Tuesday, November 15, 2016 at 12:00PM EST.  You can register here for the webinar.  It is free but there is limited space.  

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October 26, 2016

UK Charity Commission finds misconduct by charity due to deficient safeguarding procedures

The UK Charity Commission has published a report regarding its inquiry into a registered charity (the Bristol Community Church Trust). The inquiry started in 2011 and related to sexual abuse allegations that were made against the charity's youth pastor and the inadequacy of the charity's internal safeguarding practices with respect to their response to these allegations.  

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October 22, 2016

Charities Directorate Political Activities Education and Information Plan

As part of the CRA focus on political activities the CRA did some educational activities and awareness raising about the rules for Canadian charities conducting political activities.  Here is a copy of the Charities Directorate Political Activities Education and Information Plan.

October 18, 2016

CRA letter on improvement districts qualifying as a municipal or public body

CRA has released a letter which discusses whether improvement districts, particularly in British Columbia, would be considered municipal or public bodies performing a function of government for the purpose of paragraph 149(1)(c) and therefore able to issue donation receipts as a qualified donee. CRA determined that improvement districts could qualify as a municipal or public body performing a function of government because they have a governance function, and exercise powers similar to those of municipalities (whether providing one or several services to the public).  Here is a copy of the full CRA letter.  

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October 15, 2016

CRA Q&A on Charity Sector regulation and political activities

Here is a CRA Questions and Answers on Charity Sector regulation and political activities from 2012 that was obtained through access to information.  It discusses the Charities Directorate's role, strategic priorities, how charities will be selected for audit, and other matters.

October 08, 2016

Draft CRA Communications Strategy in January 2013 on charities and political activities

Here is the Draft CRA Communications Strategy from January 2013 on charities and political activities. The comms strategy discusses CRA's response to the 2012 Federal Budget changes affecting Canadian charities and political activities.    

October 08, 2016

A quick introduction to CharityData.ca from Mark Blumberg

Blumbergs has created a very interesting new website called CharityData.ca.   Here is a short video which provides an overview of this powerful tool with information on over 86,000 Canadian registered charities with up to 10 years historical information on each registered charity. This tool will be particularly important for donors, funders, journalists, volunteers, those staff responsible for financial management and regulators.

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October 04, 2016

Imagine Canada’s Sector Monitor on Political Activities by Canadian charities 2016

Imagine Canada has put out a very interesting report on a survey of Canadian charities and their answers relating to political activities.  The Sector Monitor report is prepared by David Lasby of Imagine Canada and is well worth reading.  One of the conclusions was "Likelihood of reporting negative effects increased with intensity of engagement in public policy. However, while negative effects are common, this does not appear to have resulted in decreased engagement in public policy."

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October 03, 2016

List of low-cost housing corporations for the aged registered as qualified donees

There is a small category of qualified donees i.e. those that can issue an official donation receipt called "List of low-cost housing corporations for the aged registered as qualified donees".  Currently there are only 2 listed organizations namely St. Mark's Maples Court in Port Hope, Ontario and Villa Beaurepaire in Beaconsfield, Quebec.

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October 01, 2016

CRA critical path, process + performance measurement framework for charity political activity audits

Here is a copy of a few documents from the Charities Directorate dealing with the political activities audit conducted by the CRA.   CRA released under access to information, their critical path, process and performance measurement framework for charity political activity audits.  If you want more information about charities and political activities see our web directory Political Activities and Canadian charities.

September 30, 2016

List of foreign charities that have received a gift from Canada and are qualified donees

Currently there are only two organizations on the "List of foreign charities that have received a gift from Her Majesty in right of Canada".   They are the Aga Khan Foundation and the Woodrow Wilson International Center for Scholars, both of which were off the list and now are on again.  No rhyme or reason why these groups are picked out of millions of foreign ngos.  Meanwhile Auschwitz-Birkenau Foundation, The Rhodes Trust, and the Bill, Hillary & Chelsea Clinton Foundation are no longer on the list. Seriously this list needs a rethink and greater transparency.  

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September 27, 2016

CRA launches consultation on political activities by Canadian registered charities

The CRA today launched its political activity consultation.  It reinforces the importance of charities being engaged in the political process. The CRA is looking for feedback on the rules and CRA's guidance.  People or organizations have until November 25, 2016 to provide comments.   We have provided a large amount of documents and analysis on the issue of charities and political activities in our political activities and Canadian charities directory.  

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September 27, 2016

House of Commons Finance Committee 2017 pre-budget consultations

The House of Commons Finance Committee (FINA) has posted the pre-budget submissions that it received.  There are 420 briefs including our brief Increasing the  productivity of the charity and non-profit sector through greater transparency and accountability.  If anyone notices any other briefs discussing greater transparency in the non-profit and charitable sector please do let me know.   

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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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