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Canadian Charity Law List

March 2013

FEATURED ARTICLES

Canadian Federal Budget 2013 and its impact on charities

On March 21, 2013, Finance Minister Jim Flaherty delivered the 2013 Canadian federal budget. There were a number of interesting proposals relating to charities including the new temporary First-Time Donor’s Super Credit (FDSC).  In this note we point out references to non-profits and charities in the budget. READ MORE


Blumbergs’ Charity Law Boot Camp in Toronto - April 18, 2013

On April 18, 2013 we will have the first Blumbergs’ Charity Law Boot Camp in Toronto.  It will be a one day boot camp on compliance and standards issues for Canadian charities led by charity lawyer Mark Blumberg.  We have 75 registrants so far. READ MORE


AFP Greater Toronto Chapter Fundraising Day 2013 - Planned Giving Institute - June 5, 2013

On June 5, 2013, Trevor Clark and myself will be delivering the "Planned Giving Institute" for AFP Toronto's Fundraising Day. The Planned Giving Institute will help you to introduce current practices in establishing a strong gift planning program in your organization. READ MORE


Charity Village article on the Ontario Not-for-Profit Corporations Act (ONCA)

Andy Levy-Ajzenkopf recently posted an article on Charity Village providing some comments and information regarding the Ontario Not-for-Profit Corporations Act (ONCA). READ MORE


CANADA REVENUE AGENCY

CRA letter on non-profit providing funds to members and whether it affects status

CRA recently released a letter that discussed the tax implications of an entity that distributes revenue to its members from the sale of auction items. READ MORE


CRA letter on whether organization qualifies as a non-profit when it has a reserve

CRA recently released a letter which discussed whether a Corporation qualified for tax exemption when it held a reserve. In this case, the Corporation was receiving funds as a result of a funding agreement and could only expend them for specific purposes such as community, educational and charitable works or purposes. READ MORE


Revised version of CRA Guide T4033 - Completing the Registered Charity Information Return

In January, CRA released a revised T4033 Guide which we blogged on earlier, which assists Canadian registered charities with completing the Registered Charity Information Return. Now they have slightly revised the T4033 again. READ MORE


CRA Charities Information Webinars for March 2013

The CRA has two upcoming Charities Information Webinars being offered in the month of March. Upcoming webinar topics include Completing Form T3010 (13), Registered Charity Information Return, and Arts Activities and Charitable Registration (Guidance CG-018). READ MORE


CRA comments on political activities and Canadian registered charities

CRA has provided some comments on registered charities and political activities. READ MORE


COMPLIANCE ISSUES

CRA announces that “Brampton tax preparer sentenced to house arrest for tax fraud scheme”

Here is a CRA press release on a Brampton tax preparer sentenced after a "CRA investigation discovered that false charitable donation claims totalling $858,897 were made on 129 income tax returns prepared by Mr. Adebukunola for clients for the 2004 to 2009 tax years." READ MORE


The World Job and Food Bank Inc. case - CRA wins another FCA case on revocation

In The World Job and Food Bank Inc. (WJFB) CRA revoked the registered charity's registration for 3 reasons namely "WJFB failed to demonstrate that it devotes all of its resources to charitable activities carried on by itself, it failed to keep information in such form so as to enable the Minister to determine whether there are any grounds for the revocation of registration, and it failed to keep a duplicate of each receipt containing prescribed information for donations received by it" READ MORE


CRA revokes Marketplace Ministries International as a charity for involvement with tax shelter

The Charities Directorate of the Canada Revenue Agency has announced the revocation of Marketplace Ministries International as a registered charity for its involvement in the “Insured Giving Donation Program tax shelter gifting arrangement”. READ MORE


MISCELLANEOUS

Globe and Mail article “Tax-scheme case revived against Bay Street law firm”

Jeff Gray of the Globe and Mail is reporting today in an article "Tax-scheme case revived against Bay Street law firm" that the class action lawsuit against Cassels Brock & Blackwell LLP has been certified by a decision of the Ontario Court of Appeal. READ MORE


Canadian International Development Agency (CIDA) to amalgamate with Canadian DFAIT

The Federal Government has announced in the 2013 Federal Budget that the Canadian International Development Agency (CIDA) will be amalgamated with the Department of Foreign Affairs and International Trade (DFAIT) to form the Department of Foreign Affairs, Trade and Development. READ MORE


Statistics Canada has released further information on Canadian donors for 2011

Statistics Canada has recently released donor information for 2011.  Every year Stats Can puts out this information and people write about it.  Stats Can notes:  "Charitable donations reported by taxfilers increased 2.6% from 2010 to just under $8.5 billion in 2011. At the same time, the number of people reporting charitable donations on their 2011 income tax return decreased by 0.6% to 5.7 million." READ MORE


A better way to do remittances - from Vancity Credit Union in Vancouver

Almost $15 billion is sent by people in Canada to developing world countries as remittances.  Over the years I have written quite a bit about remittances, how important they are; how they dwarf charitable funds in Canadian charities used for international disaster relief and development; and the prohibitive rates of Western Union and others.  Here is some good news.  Vancity in Vancouver has set up a much more affordable way for their customers to send funds to the Philippines.  Thank you Vancity for taking the lead in this important area. READ MORE


OBA program “Not?for?Profit and Charitable Organizations in the Health Sector”

I will be speaking at an upcoming Ontario Bar Association conference on April 8, 2013 dealing with â��Notâ��forâ��Profit and Charitable Organizations in the Health Sector: Evolving Governance & Compliance Issuesâ��. My topic will be: â��Tax issues â�� Canada Revenue Agencyâ��s new fundraising guidance, receipting and interâ��charity transfersâ��. READ MORE

UPCOMING PRESENTATIONS

Blumbergs’ Canadian Charity Law Boot Camp - April 18, 2013 – a one day primer on compliance and governance for Canadian charities.  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