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Canadian Charity Law List

May 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


Ontario government releases plain language guide to ONCA

On May 8, 2013, the Ontario government announced the release of the plain language guide, one of the implementation tools for the new Ontario Not-for-Profit Corporations Act, 2010 (ONCA). The plain language guide to the ONCA is now available on the Ministry’s website. READ MORE


Industry Canada starts sending out default notices under the CNCA

Corporations Canada, under Industry Canada, has started sending out default notices to organizations that are under the new CNCA but have not filed their Form 4022 - Annual Return.  The Annual Return is quite easy to complete. READ MORE


CANADA REVENUE AGENCY

CRA letter on “municipal or public bodies performing a function of government in Canada”

CRA recently released a letter that provides general comments and suggested information that needs to be submitted to the Charities Directorate of the CRA when municipal or public bodies performing a function of government in Canada are applying to be a qualified donee. This new requirement to apply and be registered on a publicly available list of qualified donees came into effect on January 1, 2012.  READ MORE


Charities Program Update from Cathy Hawara, Director General of the Charities Directorate

The Charities Directorate is launching a new Charities Program Update bulletin.  It will be sent to the 23,000 subscribers to the Charities Directorate email list. Lots of interesting information and statistics are contained in the Update. READ MORE


CRA letter in French on charitable remainder trusts

Here is a letter from CRA in French on charitable remainder trusts.  According to the summary, the letter discusses “1) Whether the gift of an interest in a trust will give rise to a tax credit pursuant to subsection 118.1(3)? and 2) Whether the capital interest is non-qualified security?” READ MORE


CRA letter on 149(1)(l) non-profit interest expense

Here is a letter from CRA dealing with a non-profit that has an interest expense.  The main issue was “Whether the interest expense incurred to renovate a building of a 149(1)(l) entity may be deducted from interest income earned on various GIC investments that is to be taxed in the deemed trust under 149(5).”  READ MORE


CRA letter on low-cost housing corporation for the aged and eligibility criteria

Here is a CRA letter from the Income Tax Rulings Directorate to the Charities Directorate.  It discusses “1) proposed eligibility criteria for application process to the qualified donees list; and 2) application process and documentary requirements.” READ MORE


CRA revokes Trinity Global Support Foundation as a charity

The Canada Revenue Agency has revoked the charitable registration of the Canadian registered charity Trinity Global Support Foundation.  READ MORE


CRA revokes the registration of The Life Centre Word of Faith Ministries Inc.

The CRA has revoked the registration of The Life Centre Word of Faith Ministries Inc. as a charity. The Globe and Mail covered this story in “Toronto pastor, wife charged in alleged $8.6-million Ponzi scheme” http://soa.li/mVtmmlY READ MORE


CRA letter responding to questions from 2011 CTF National Conference CRA Round Table

CRA has released a letter providing responses to the questions posed at the 2011 Canadian Tax Foundation National Conference. CRA provides comments on the NPO Risk Identification Project and various comments on previous Interpretation Bulletin’s regarding NPO’s that have been released.  READ MORE


CRA sending “Notice of Filing Omission” to Canadian charities who don’t file financial statements

The CRA has been sending out a “Notice of Filing Omission” to charities who don’t file their financial statements with the T3010.  This is an important reminder that you don’t have to just file the T3010 - you also need to complete it properly and attach necessary schedules and financial statements.  READ MORE


FCA dismisses appeal by Gateway City Church

In Gateway City Church and The Minister of National Revenue, the Federal Court of Appeal dismissed Gateway's appeal to prevent the Minister from revoking its charitable status.  The FCA provided a detailed analysis of the irreparable harm requirement including some tangible examples of why Gateway did not meet the test. READ MORE


MISCELLANEOUS

Charity Commission of England and Wales revamps website

The website of the Charity Commission of England and Wales has been redesigned.  The website always offered very useful information on legal issues affecting charities in the England and Wales.  However, most importantly much of that information was also useful for charities around the world.  READ MORE


Giving to Syria - advice from the Charity Commission of England and Wales

The Charity Commission of England and Wales has offered some advice to donors interested in supporting Syria.  READ MORE


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