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Canadian Charity Law List

September 2013

FEATURED ARTICLES

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

On October 15, 2013, Blumbergs 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. We have almost 80 people signed up.  If you want to register go to http://charitylawinstitute.eventbrite.ca   For those who receive our newsletter you can still access the early bird special by using the code charitynewsletter2013   READ MORE


CRA releases Guidance CG-021, Promotion of Health and Charitable Registration

CRA has released its long awaited Guidance on Promotion of Health and Charitable Registration.  This guidance could potentially impact a number of different types of charitable organizations that deal with health care. READ MORE


Corporation Canada introduces online services for CNCA not-for-profit corporations

Industry Canada has been sending notices about new corporate services that will be available online for CNCA corporations.  As well they are providing a corporate key for non-profits to access those services. READ MORE


Ontario Ministry of Consumer Services releases updated information and resources on the ONCA

The Ontario Ministry of Consumer Services has provided an update on the implementation status of the Not-for-Profit Corporations Act, 2010 (ONCA). READ MORE


Ontario Not-for-profit Corporations Act (“ONCA”) Suitcase from Blumberg Segal LLP

The new Ontario Not-for-profit Corporations Act (ONCA) is likely to come into effect in July 2014. The Ministry of Consumer Services has started to place some information on the new act on their website. We have tried to consolidate all the available information in one PDF document. READ MORE


“Ethical Decision-Making in Fundraising: Dealing with Situations that Challenge Professional Ethics”

I will be co-presenting on "Ethical Decision-Making in Fundraising: Dealing with Situations that Challenge Professional Ethics" at the Ontario Hospital Association conference HealthAchieve 2013 in Toronto in November. READ MORE


AFP webinar “Spam Law - Recent Legislation and its Impact on Canadian Fundraisers and Charities”

I will be leading a webinar entitled "Spam Law - Recent Legislation and its Impact on Canadian Fundraisers and Charities" on October 28, 2013. READ MORE


CANADA REVENUE AGENCY

CRA revokes Mississauga-based charity ISNA Development Foundation as a charity

The Charities Directorate of the Canada Revenue Agency has revoked the charitable registration of the ISNA Development Foundation for funding activities outside of Canada without appropriate “direction and control” and funds for “relief work” may have been used to support inappropriate activities. READ MORE


Federal Court of Appeal decision in Cheder Chabad v. the Queen

In a recent Federal Court of Appeal decision, Cheder Chabad v. The Queen, the registered charity Cheder Chabad had asked that CRA be prohibited from publishing a notice of revocation until the charity had exhausted all its rights to object and appeal.  READ MORE


CRA revokes Christian Economic Assistance Foundation

CRA has recently revoked the Christian Economic Assistance Foundation as a registered charity.  The charity had been previously covered by the National Post in a story entitled "Parents could face massive bills after CRA accuses Christian schools charity program of running "tax scheme"". READ MORE


CRA letter on donation of shares to public foundation

CRA recently released a letter which discusses whether the transfer of 100% of the voting common shares of a taxable Canadian corporation to a public foundation will result in the public foundation acquiring control of the corporation under paragraph 149.1(3)(c) of the Income Tax Act. READ MORE


CRA letter on receiving donations from members to fund a capital project

CRA released a letter which discusses whether an organization that is exempt from income tax can receive donations from its members and businesses affiliated with its members to fund a capital project. READ MORE


CRA updates web page on “Amalgamations, mergers, and consolidations”

CRA has recently updated their web page on Amalgamations, Mergers and Consolidations. READ MORE


Federal tax court rejects appeal of tax assessments by polygamous leader

The Tax Court of Canada recently released a decision in Winston Blackmore v. Her Majesty the Queen in which appeals from the tax assessments made under the Income Tax Act for an individual leading a polygamous community in B.C., "Bountiful", were dismissed. The court held that the community did not qualify as a religious communal "congregation" which would have provided them with various tax benefits and special tax treatment. READ MORE


MISCELLANEOUS

Ontario Superior Court imposes stiff sentence in tax fraud case R. v. Tennina

The Ontario Superior Court of Justice recently released a decision in R. v. Tennina which demonstrates that Canadian courts are taking a much tougher approach when dealing with tax fraud schemes. READ MORE


US Report on “Enhancing Accountability For The Religious And Broader Nonprofit Sector”

There was an interesting 94 page report entitled “Enhancing Accountability For The Religious And Broader Nonprofit Sector” in December 2012 from the Commission on Accountability and Policy for Religious Organizations.  READ MORE


“Shooting The Messenger: The Need For Effective Whistleblower Protection In Alberta”

There is an interesting and important report from the Parkland Institute entitled “Shooting The Messenger: The Need For Effective Whistleblower Protection In Alberta”.  The report is written by David Hutton.  READ MORE


How many CCA corporations are there that need to continue to the CNCA?

The short answer is that no one really knows. We asked Industry Canada to comment on this. READ MORE


Changes to UK Charity Application process to respond to Cup Trust problem.

It is amazing to see the speed at which changes have happened in the UK as a result of one problematic charity.  The charity named Cup Trust involved a claim from the UK Gift Aid program of £46 million and only £55,000 was spent on charitable activities.  READ MORE


Charity Commission of England and Wales releases revised Public Benefit guidance

The Charity Commission of England and Wales has released an updated public benefit guidance.  Canadian charities can find this material quite helpful in terms of understanding the concept of public benefit and how a charity can show public benefit.  READ MORE


Ontario government releases “Profile of Ontario Not-for-Profit and Charitable Organizations”

The Ontario government has released a report “Profile of Ontario Not-for-Profit and Charitable Organizations” based on some telephone and internet polling. READ MORE

Sign up for the 2nd Annual Blumbergs’ Canadian Charity Law Institute in Toronto on October 15.


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