What's New from the Charities Directorate of CRA

June 25, 2017

Corporations Canada is finalizing the dissolution of old CCA Federal non-profit corporations

Corporations Canada of Innovation, Science and Economic Development Canada has been dissolving non-profit corporations that are under the Canada Corporations Act (CCA) but have not continued to the new Canada Not-for-profit Corporations Act ("CNCA").  Corporations Canada has advised me that as of June 13, 2017 there are only 304 remaining CCA non-profit corporations and that they are still processing some transitions.  

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June 24, 2017

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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June 21, 2017

CRA will no longer review charity applications with draft governing documents

The CRA sent out an email to certain stakeholders on June 20, 2017 announcing that they will no longer be accepting charity applications with draft governing documents.  We will discuss the impact below. For those wanting charity status, you will need to at least establish the organization ie. incorporate the corporation, establish the trust etc. if you want CRA to review your charity application. Practically, since December of 2014, we have not used draft applications and we have discouraged others from using them because of changes to the process which made them less useful.

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June 18, 2017

Charities, Regulation and Donors - some international perspectives from the CCLA

The Canadian Charity Law Association (CCLA) is pleased to present: Charities, Regulation and Donors - some international perspectives on June 22, 2017 at 8:30AM in Toronto.  The 1/2 day program will cover 4 thought provoking topics (see bios below) and have two excellent international guests.  The room can only hold 33 people so if you are interested book quickly.

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June 17, 2017

Some of the Canadian charities that spend the most on political activities?

In this article Some of the Canadian charities that spend the most on political activities? I have not only listed some of the Canadian charities that spent the most on political activities but also showed readers how they can find and sort the information themselves.  There is more to charities than just political activities and you can do your own searches depending on what information you need.  

June 17, 2017

Which Canadian charities had the biggest revenue in 2015?

In this note Which Canadian charities had the biggest revenue in 2015? we cover the charities that received over $10 million in their 2015 fiscal year.  The total revenue of the charity sector in 2015 was over  $251 billion.  

June 17, 2017

Which Canadian charities had the largest assets in 2015?

In this note Which Canadian charities had the largest assets in 2015? it identifies Canadian charities that had assets of over $10 million as identified for the 2015 fiscal year.  The total assets identified are $397,833,310,726.00.  This does not account for liabilities.  

June 16, 2017

Largest Gifts from Canadian Charities to Foreign Qualified Donees for 2015

There are over 294,000 records of Canadian charities gifting to qualified donees in total (both within and outside of Canada).  We reviewed the list and have compiled a list of gifts over $1.3 million to foreign qualified donees only for 2015.   Here is the "Largest Gifts from Canadian Charities to Foreign Qualified Donees for 2015".

June 14, 2017

Largest Gifts from Canadian Charities to other Qualified Donees for 2015

Here is a article "Largest Gifts from Canadian Charities to other Qualified Donees for 2015" with a list of all gifts over $1,000,000 from the 2015 T3010 Registered Charity Information Returns from one registered charity to another qualified donee.

June 12, 2017

Canadian Registered Charities Revoked as a result of Audit from 1992-2017

Over the past 25 years there have been 447 Canadian registered charities that the Charities Directorate of the Canada Revenue Agency (CRA) has revoked as a result of audit, formerly known as revocation for cause.  Here is an article entitled "Canadian Registered Charities Revoked as a result of Audit from 1992-2017" with links to all the revoked charities on the CRA listing.

June 11, 2017

Total revenue received from all sources outside Canada by Canadian Registered Charities in 2015

Here is an article entitled Total revenue received from all sources outside Canada by Canadian Registered Charities in 2015 which lists the Canadian charities that received the largest contributions from outside of Canada.  

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June 11, 2017

Which Canadian charities received the most revenue from the Canadian Federal government in 2015?

In this note Which Canadian charities received the most revenue from the Canadian Federal government in 2015? we cover the Canadian charities that received over $100,000 from the Federal government in 2015.  The Federal government provided approximately $6.8 billion to Canadian registered charities.  

June 11, 2017

Which Canadian charities received the most revenue from provincial governments in 2015

In this note Which Canadian charities received the most revenue from provincial or territorial governments in 2015? it covers charities that received the most revenue from either provincial or territorial government in Canada.  The total amount received was over $150 billion.  

June 11, 2017

Which Canadian charities received the most revenue from municipal or regional governments in 2015?

In this note Which Canadian charities received the most revenue from municipal or regional governments in 2015? we cover the Canadian registered charities who received over $1 million in revenue from municipal or regional governments as reported for their 2015 fiscal year.   It is just over $9 billion.  

May 29, 2017

CRA to make automated calls to Canadian registered charities to file their T3010

The CRA has announced that it will make automated calls to Canadian registered charities to remind them to file their T3010 Registered Charity Information Return.  That is a positive step in using technology to remind charities of their filing obligations.  

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May 28, 2017

Ploughman v. The Queen, 2017 TCC 64

The recent decision of Ploughman v. The Queen, 2017 TCC 64 deals with a "third-party civil penalty" against Mr. Ploughman for his involvement in what CRA refers to as "abusive charity gifting tax shelter" but this decision refers to as a "donation program".  The court dealt with an appeal of the assessment of the third-party civil penalty and rejected Mr. Ploughman's appeal.

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May 28, 2017

Recent letters released by the Canada Revenue Agency

We have provided two letters recently released by the Canada Revenue Agency. The first letter from CRA discusses the income tax treatment of payments made by a church to a Syrian refugee family. The second letter from CRA discusses whether a registered charity can return a gift of a life insurance policy to a donor and if so, what are the tax consequences to the registered charity and to the donor.

May 28, 2017

CharityVillage webinar Charitable Receipting: Do’s and don’ts for Canadian registered charities

I recently delivered a webinar to CharityVillage on Charitable Receipting: Do’s and don’ts for Canadian registered charities.  If you are interested in seeing the slides or listening to the webinar you can do so at Charitable Receipting: Do’s and don’ts for Canadian registered charities

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May 28, 2017

Some recent blogs on charities and political activities by Mark Blumberg

Here is a note I prepared called Some recent blogs on charities and political activities by Mark Blumberg.  Yes I know the title is very original.  I came up with it myself.    

May 27, 2017

Blumbergs’ Canadian Charity Law Institute 2017 - save the date!

We are pleased to announce the Blumbergs' Canadian Charity Law Institute 2017 will be on Monday October 16, 2017. Further details will follow.  Registration and early bird information is here.  

May 22, 2017

CRA welcomes the Panel Report on the public consultations on charities and political activities

In a press release entitled "Minister Lebouthillier welcomes the Panel Report on the public consultations on charities and political activities" CRA noted the receipt of a report on charities and political activities.  That report was reflective of the vast majority of the "nearly 20,000" submissions received as part of the consultation.   

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May 19, 2017

Charitable Receipting: Do’s and don’ts for Canadian registered charities with CharityVillage

On May 25, 2017, I will be doing a free webinar for CharityVillage on Charitable Receipting Do's and Don'ts which will discuss receipting by Canadian registered charities.

May 09, 2017

Presentation on community foundations and political activities in Ottawa - May 13, 2017

Mark Blumberg will be co-presenting on "How community foundations can lead and engage in small ‘a’ advocacy" in Ottawa at the Community Foundations of Canada 2017 Conference on Saturday May 13, 2017.

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May 08, 2017

“Second Thoughts: Why I Changed My Mind About Philanthropy and Public Policy” by David Callahan

David Callahan, is the editor of Inside Philanthropy, and he is one the top progressive experts on philanthropy in the US.  His article "Second Thoughts: Why I Changed My Mind About Philanthropy and Public Policy" has nothing to do with Canada - but it has everything to do with the dilemma that the Liberal government is going to be dealing with over the next year or two as to how much "political activities" is too much for charities.  I would argue that the current rules give lots and lots of room to charities to conduct political activities - but yes not enough for maybe 50-100 groups.   At what point do we prioritize the sector over those groups?  

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April 27, 2017

Recent letters released by Canada Revenue Agency

We have provided two letters recently released by the Canada Revenue Agency. 

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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.

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