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Canadian Charity Law List

June 2017

FEATURED

BLUMBERGS’ CANADIAN CHARITY LAW INSTITUTE 2017 - SAVE WITH THE EARLY BIRD SPECIAL!

We are pleased to announce the Blumbergs' Canadian Charity Law Institute 2017 will be held on Monday October 16, 2017.   The early bird special (discount code EB2017) is only available for the first 40 registrants who also book before September 1, 2017. READ MORE


Canada suspends part of CASL relating to “private rights of action” but rest applies to charities

On June 7, 2017 the Government of Canada announced that it is "suspending the implementation of certain provisions in Canada’s anti-spam legislation (CASL) in response to broad-based concerns raised by businesses, charities and the not-for-profit sector." These provisions were not yet in force but would have come into force on July 1, 2017.   They would have allowed an individual who received a commercial electronic message that was in contravention of CASL to sue the organization and its directors, officers and agents that sent the non-compliant email.  The statutory damages could have been quite large.    READ MORE


CASL - changes to implied consent rules

This note deals with an important change that will take place on July 1, 2017 relating to the transitional implied consent requirements.  CASL provided a three-year transition period for implied consent during which certain time limitations did not apply. For example, during this 3-year period, a charity could contact anyone who made a donation to it, regardless of how long ago it was, under the implied consent provisions if those individuals did not withdraw their consent.  As of July 1, 2017, the time limitations will apply such that if a charity wants to send a CEM and is relying on implied consent, for example it may only contact individuals who made a donation within the last 2 years..   READ MORE


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

Over the past 25 years, there have been 447 Canadian registered charities revoked by the Charities Directorate of the Canada Revenue Agency (CRA) 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 of the revoked charities on the CRA listing. READ MORE


Stay up to date with Canadian charity law developments

At Blumbergs we offer a number of ways to stay up-to-date with important compliance issues affecting non-profits and charities in Canada including by viewing our websites www.canadiancharitylaw.ca; www.globalphilanthropy.ca; www.charitydata.ca; www.smartgiving.casubscribing to our newsletter, and following us on Twitter and Linkedin. READ MORE


FOCUS ON STATISTICS

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

In this note entitled, 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.  The total amount received was just over $9 billion.   READ MORE


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

In this note entitled, Which Canadian charities received the most revenue from provincial or territorial governments in 2015? we cover Canadian charities that received the most revenue from either provincial or territorial government in Canada.  The total amount received was over $150 billion.   READ MORE


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

In this note entitled, 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 in that year.   READ MORE


Largest Gifts from Canadian Charities to other Qualified Donees for 2015

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


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 in 2015.   READ MORE


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

In this article entitled, 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 I have also provided helpful information to readers so that they can find and sort the information themselves.   READ MORE


Which Canadian charities had the biggest revenue in 2015?

In this note entitled, 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.   READ MORE


Which Canadian charities had the largest assets in 2015?

In this note entitled, Which Canadian charities had the largest assets in 2015? we identify Canadian charities that had assets of over $10 million as identified for the 2015 fiscal year.  The total assets identified are over $397 billion.  This does not account for liabilities.   READ MORE


Which Canadian charities had the highest expenditures in 2015?

In this note entitled, Which Canadian charities had the highest expenditures in 2015? we list Canadian registered charities that spent over $10 million and how much they spent as reported for the 2015 fiscal year. The total expenditures of all the 84,442 registered charities were about $240 billion. READ MORE


CANADA REVENUE AGENCY

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.   READ MORE


CRA will no longer review charity applications with draft governing documents

On June 20, 2017 the CRA sent out an email to certain stakeholders announcing that they will no longer be accepting charity applications with draft governing documents.  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 CRA process which made them less useful. READ MORE


MISCELLANEOUS

Pre-Budget Consultations for the 2018 Federal Budget

The Finance Committee is having pre-budget consultations in advance of the 2018 Federal Budget.  They advise that, "Written submissions of no more than 2,000 words, including an executive summary, can be submitted to the Committee up until Friday, August 4, 2017 at 11:59 p.m. Eastern Standard Time."   READ MORE


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

Corporations 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.   READ MORE


Few major foundations in US spending much to counter damage caused by Trump

Here is an article in the Non-Profit Quarterly (NPQ) that is worth reading: Are Foundations Part of the Resistance? Challenges to Elite Donors in a Neo-Populist Age.  It suggests that few major foundations in the US which support areas such as health care or assistance to the poor that are directly under attack by the Trump administration are doing anything publicly to challenge these attacks. READ MORE


Service standards for Corporations Canada and the Canada Not-for-profit Corporations Act (“CNCA”)

Corporations Canada has service standards for the Canada Not-for-profit Corporations Act ("CNCA").   For example, an online incorporation is done either the day of filing or the next day 90% of the time .   Other incorporations are handled within 5 days 97% of the time.  Even amendments, revivals and continuances are only taking 5 days or less.   READ MORE


UPCOMING PRESENTATIONS

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.  READ MORE


Presentation at AFP Congress - Nov 20-22, 2017 on “T3010 and Transparency in the Charitable Sector”

Mark will be presenting to the AFP GTA Congress on November 20-22 on "T3010 and Transparency in the Charitable Sector". READ MORE


PAST PRESENTATIONS

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

The Canadian Charity Law Association (CCLA) presented: Charities, Regulation and Donors - some international perspectives on June 22, 2017 in Toronto.  The 1/2 day program covered four thought provoking topics with two excellent international guests.  READ MORE


Archived webinar Charitable Receipting Do's and Don'ts

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.  Approximately 1,050 participants listened to the webinar live and about 760 have watched the archived version which demonstrates the level of interest in the issue of receipting.  READ MORE

Please join us for the Blumbergs' Canadian Charity Law Institute on October 16, 2017. 


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