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Canadian Charity Law List

April 2013

FEATURED ARTICLES

Blumbergs’ Canadian Charity Law Institute 2013 - corporate law, CRA compliance and more

On October 15, 2013 we will be having the 2nd Annual Blumbergs Canadian Charity Law Institute in Toronto. It will be a full day of practical legal and ethical compliance information geared toward charities, professional advisors and those interested in regulatory issues affecting charities. READ MORE


Presentation on “Membership – Golden Goose or a Noose?” in Ottawa May 14 with Tim Plumptre

Tim Plumptre and Mark Blumberg will delivering a presentation in Ottawa on May 14, 2013 on membership entitled “Membership – Golden Goose or a Noose?”. READ MORE


ONCA delayed again - implementation no earlier than January 2014

The following is text from the Ontario government website.  “ONCA is targeted to come into effect no earlier than January, 2014. Existing not-for-profit corporations will have a three-year transition period once ONCA is in effect.  Community Legal Education Ontario (CLEO) will provide support to not-for-profit corporations as they make the transition to ONCA.”  Therefore, the July 1, 2012 target date has been delayed by at least 6 months.  Also the Ontario government is noting that CLEO will be providing support but no details have been provided at this time. READ MORE


Ontario publishes Ontario Not-for-Profit Corporations Act (ONCA) Draft Organizational By-law

The Ontario government has published an ONCA draft organizational by-law. READ MORE


CANADA REVENUE AGENCY

CRA publishes additional information on “First-Time Donor’s Super Credit”

In the 2013 Federal Budget there was a small tax incentive for first time charitable donors called the First-Time Donor's Super Credit.  CRA has provided additional information on the administration of this small tax incentive for giving. READ MORE


CRA information on “Taxes in Dispute and Charitable Donation Tax Shelters”

The CRA has provided more information on the provision in the 2013 Federal Budget dealing with taxes in dispute and abusive charity gifting tax shelters.  READ MORE


CRA releases updated Guide on GST-HST information for Charities

Last month the CRA released an updated Guide which explains how the goods and services tax/harmonized sales tax (GST/HST) applies to registered charities or registered Canadian amateur athletic associations. READ MORE


CRA releases updated Guide on GST-HST information for Non-Profit Organizations

Last month CRA released an updated Guide which explains how the goods and services tax/harmonized sales tax (GST/HST) applies to non-profit organizations. This includes registration requirements, exemptions, rebates, and simplified methods of accounting that may apply to a non-profit organization. READ MORE


CRA letter on Clergy Residence Deduction

CRA released a letter that discussed the issue of whether a member of the clergy who performs occasional liturgical services would satisfy the function test of ministering to a congregation, diocese or parish on a part-time or assistant basis. The CRA said no and stated that, "Where ministering duties performed by a member of the clergy are incidental to and not an integral part of his or her overall job responsibilities, it is our view that the function test would not be satisfied and that he or she would not be eligible to claim the clergy residence deduction provided for in paragraph 8(1)(c) of the Act." READ MORE


COMPLIANCE ISSUES

Kathryn Blaze Carlson in Globe & Mail “Canada Revenue Agency struggling to put a lid on tax fraud”

In an article in the Globe & Mail entitled “Canada Revenue Agency struggling to put a lid on tax fraud” reporter Kathryn Blaze Carlson discusses Canadian false receipting schemes.  READ MORE


Globe and Mail article “New Canada Revenue rules target charitable tax shelters” by Paul Waldie

I wish it was an April Fool's Day joke but unfortunately there are still Canadians investing in the ‘abusive charity gifting tax schemes’.  The Globe and Mail had an article by reporter Paul Waldie which discusses “New Canada Revenue rules target charitable tax shelters”.  The article discusses a measure in the 2013 Federal Budget dealing with donation tax shelters.    READ MORE


FCA case on Trinity Global Support Foundation - CRA wins again

In this case Trinity Global Support Foundation (the "Foundation") asked the court to delay CRA publishing a notice of intention to revoke the registered charity status until the Foundation's other legal claims have been dealt with.  The FCA ruled against the Foundation because the Court determined that there is no substantive evidence that the Foundation or its clients will be forced to shut down or be significantly affected prior to its notice of objection being considered. READ MORE


MISCELLANEOUS

Finance releases Notice of Ways and Means Motion to amend the ITA to implement 2013 budget changes

The Department of Finance released the “Notice of Ways and Means Motion to amend the Income Tax Act, the Excise Tax Act and Related legislation”.  This will introduce the First-Time Donor Credit, improve the efficiency of the Tax Court of Canada which has been bogged down with charity gifting cases and allow CRA dealing with abusive gifting tax shelters to collect 1/2 of the taxes allegedly owed.  READ MORE


Industry Canada updated Canada Not-for-profit Corporations Act Forms for Web Accessibility

Industry Canada announced today that, “The forms under the Canada Not-for-profit Corporations Act have been modified to ensure a high level of Web accessibility to which the Government of Canada is committed. Only the format and look have been modified. The content of the forms remains unchanged. Corporations Canada will continue to accept applications that use the old versions of the forms. Please refer to our website to find specific forms.” READ MORE

UPCOMING PRESENTATIONS

Blumbergs’ Canadian Charity Law Institute 2013 - corporate law, CRA compliance and more  www.globalphilanthropy.ca

 

“Membership – Golden Goose or a Noose?” - Tim Plumptre and Mark Blumberg will delivering a presentation in Ottawa May 14, 2013 on membership www.globalphilanthropy.ca/


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

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