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…

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…

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…

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…

Searching for a US 501(c)(3) charity or a Canadian registered charity

If you want more information on a US 501(c)(3) organization here are some suggestions: Google is a great resource The website of the organization or…

CRA has recently updated their webpages dealing with the disbursement quota

CRA has recently updated their page Annual spending requirement (disbursement quota).  Here are the pages:     Annual spending…

How valuable is your time? Get legal advice before embarking on the ONCA transition.

It is so sad to see so many Ontario non-profits spending months or years working on draft documents and then coming to a law firm "for a quick…

Grant to Grantees and the New T3010

As many of you already know, in June 2022, the Income Tax Act was amended to include a new way for registered charities to work with non-qualified…

CRA recently updated their Basic Guidelines Checklist for registered charities

CRA recently updated their Basic Guidelines Checklist for registered charities as a result of the new qualifying disbursement rules. Here are the new…

Future of Good doing series on charity advocacy and the Alternative Minimum Tax changes and whether the advocacy is misplaced

It is nice to see that Gabe Oatley of the Future of Good is looking at the topic of the proposed changes to the Alternative Minimum Tax and how that…

CRA providing more webinars for registered charities on “Registering for My Business Account (MyBA)”

It is very important that Canadian registered charities are on the CRA My Business Account (MyBA) and using the system.   The first step is to get on…

Updates to CharityData.ca in 2024

We have recently made several updates to the CharityData.ca site.   The most important updates are as follows: We brought in almost all 2022…

RCAAA Transparency Project 2023 -Registered Canadian Amateur Athletic Association filings and their financial statements

As part of the Sean Blumberg Transparency Project, we have requested from the CRA's Charities Directorate copies of the Registered Canadian Amateur…

Recent CRA Notices of Penalty for Canadian registered charities – received December 2023

Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations and other CRA…

CRA Charities Directorate Client Services is using a new fax number

It appears that as of November 2023, CRA has replaced the fax number for Client Services with the following: 833-339-0997 (toll-free number); or…

CRA reminds charities to use the correct T3010 form and releases new T3010 version 24.

The CRA reminded registered charities to use the correct T3010 form and released the new T3010 version 24. (PDF copy of Registered Charity…

NEW COURSE – Should Our Non-Profit Become a Canadian Registered Charity and if so, how?

This new course, “Should Our Non-Profit Become a Canadian Registered Charity and if so, how?” discusses when it may be advantageous, or not, for a…

NEW COURSE – Making gifts to qualified donees: Discussing a seemingly simple proposition.

We have a new course, “Should Our Non-Profit Become a Canadian Registered Charity and if so, how?”.  It discusses when it may be advantageous or not…

Only about 9 months left for Ontario non-profits to deal with the Ontario Not-for-Profit Corporations Act (“ONCA”) – time is running out.

With only a small percentage of Ontario non-profits having finished dealing with the ONCA process, there are many Ontario non-profits (both charities…

More information on questions that will be added or removed from the T3010 version 24

CRA advised on November 9, 2023, that there will be a new T3010 form for those filing on or after December 31, 2023.   The form will be called T3010…

Blumbergs Snapshots of Designations – Charitable Organizations, Public Foundations and Private Foundations 2021

We recently reviewed the T3010 Registered Charity Information Return database for 2021 as part of the Sean Blumberg Transparency Project. The…

CRA releases updated version of Guidance CG-032, Registered charities making grants to non-qualified donees

The CRA has released an updated or "finalized" version of Guidance CG-032, Registered charities making grants to non-qualified donees (PDF)) today.…

New CRA letter of non-profit Society and whether exempt from capital gain from sale of its clubhouse property

One of the requirements of a non-profit under section 149(1)(l) is that “it is organized and operated exclusively for social welfare, civic…

More information on the CRA T3010 version 24 and the new questions that it will have

During a recent CRA webinar, they discussed what is new in 2024 T3010.  The new T3010 should be available in January 2024 and will be applicable for…