Global Affairs Canada (GAC) formerly CIDA
January 07, 2018
CRA has just released the 2018 T3010 Registered Charity Information Return. The T3010 is a form that Canadian registered charities need to file each year within six months of their fiscal year-end. Failure to file the return can quickly result in revocation.
December 27, 2016
CRA's Guidance CG-002, Canadian Registered Charities Carrying Out Activities Outside Canada discusses a "development project". The guidance provides Canadian registered charities greater leeway in certain instances when conducting a "development project" to be able to hand over capital assets and immovable assets to a foreign non-qualified donee. I have always thought that a development project would be carried out in what is referred to as the Global South/Third World/Developing Countries (the "South") and would be trying to reduce poverty, promote education, improve the environment, or improve access to health care to provide some examples.
September 25, 2015
On September 12, 2015, the Canadian Government announced the Syria Emergency Relief Fund. Depending on certain donations made between September 12 and December 31 this fund could reach potentially $100 million. As with previous "matching" funds the charity that raises funds may receive no match. The matching funds are placed in a Syria Emergency Relief Fund.
June 28, 2015
I was pleased to see in the Federal budget some funds allocated to study and improve the system of remittances from Canada to developing countries. In my blog on the day of the Federal Budget entitled 2015 Federal Budget and its Impact on Canadian Charities I briefly touched on remittances. I have been writing about remittances since 2007 and in 2013 I had made a proposal to Finance on remittances and I am glad to see that there will be greater attention paid to this important mechanism.
May 21, 2015
Over 5000 Canadian registered charities operate outside of Canada and they cumulatively spend around $3 billion per year on foreign activities. The Fundamentals of International Activities by Canadian Registered Charities is a 1/2 day presentation with charity lawyer Mark Blumberg which discusses international activities by Canadian charities and related regulatory issues. The first Fundamentals of International Activities by Canadian Registered Charities will be held on Tuesday September 22, 2015 from 1PM-4PM. Some charities operating abroad are not aware of, or compliant with, their legal requirements and foreign activities has been an area that has been scrutinized by CRA in its audits and can result in revocation of charitable status if the rules are not followed.
February 07, 2015
Here is an announcement from Minister Paradis on DFATD launching a Civil Society Partnership Policy and an International Development Advisory Council. It would be an understatement to say that Mr. Paradis tone is different than his predecessors.
November 18, 2014
Groups interested in international development and humanitarian assistance may want to review the new call for proposals from the Foreign Affairs, Trade and Development Canada (DFATD).
October 28, 2014
Here is the Blumbergs' Ontario Charity Sector Snapshot 2012. For those who are interested in the size and scope of the Ontario registered charity sector you may find it interesting. We have taken a subset of the 2012 T3010 data to look at only registered charities based in Ontario.
April 27, 2014
We recently reviewed the T3010 Registered Charity Information Return database for 2012 as part of the Sean Blumberg Transparency Project. We have taken a subset of the 2012 T3010 data to look at only registered charities based in Alberta. The data set was updated to January 2014. Alberta has a very important charitable sector and this will shed a small amount of light on some of the numbers.
November 12, 2013
The Humanitarian Coalition has launched an appeal for Typhoon Haiyan which has killed many people in the Philippines and left many homeless. “The Humanitarian Coalition is a joint appeal mechanism. It is comprised of CARE Canada, Oxfam Canada, Oxfam-Québec, Plan Canada and Save the Children. With a combined presence in more than 120 countries, we bring together Canada’s leading aid agencies to finance relief efforts in times of international humanitarian crises. We work together to eliminate unnecessary competition, reduce the duplication of fundraising costs, and inform the public on humanitarian needs.” DFATD has announced a matching fund for donations for Typhoon Haiyan. There are approximately 620,000 Canadians of Filipino descent in Canada. Many of them regularly send funds back to family and friends as remittances. Many will also respond to this typhoon by sending funds home. While remittances are not a charitable donation and do not receive any tax support from the Canadian government, they can be tremendously beneficial. In fact all Canadian international philanthropy is $3 billion per year, while remittances to developing countries are around $15 billion per year. I will discuss further below.
November 10, 2013
We recently reviewed the T3010 Registered Charity Information Return database for 2011 as part of the Sean Blumberg Transparency Project. We provided an overview of the whole charity sector in the Blumbergs’ Charity Sector Snapshot 2011. We have taken a subset of the 2011 T3010 data to look at only registered charities based in Ontario. This article provides a snapshot of the registered charity sector in Ontario based on the 2011 T3010 filings. Here is a PDF of the Blumbergs’ Snapshot of the Ontario Charity Sector 2011.
March 21, 2013
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. It will be interesting to see how this change will affect the Canadian governments international development work and its relationship with Canadian charities.
March 21, 2013
On March 21, 2013 at 4pm, Finance Minister Jim Flaherty delivered the 2013 Canadian federal budget. There were a number of interesting proposals relating to charities. Some of the highlights include a new temporary First-Time Donor’s Super Credit (FDSC) designed to encourage new donors to give to charity. “The FDSC will increase the value of the federal Charitable Donations Tax Credit by 25 percentage points if neither the taxpayer nor their spouse has claimed the credit since 2007” Flaherty has ignored many suggestions for increased tax incentives that would have been expensive and disproportionately benefitted the rich such as the elimination of capital gains on donations of land or private shares.
August 10, 2012
The Charities Directorate of the CRA has posted a page on CIDA’s Sahel Crisis Matching Fund.
August 07, 2012
The Canadian government is launching a matching program for donations made by Canadians to organizations from August 7 - September 30, 2012. CIDA notes: “An estimated 18.7 million people in the Sahel region in West Africa are affected by a food and nutrition crisis due to drought, sporadic rains, poor harvests, soaring food prices and widespread displacement. As a result, more than 1 million children under the age of five are at risk of dying from severe acute malnutrition. Canada, through CIDA, is helping to meet vital humanitarian needs in the Sahel, and as part of its efforts, has created the Sahel Crisis Matching Fund. For every eligible dollar donated by individual Canadians to registered Canadian charities, Canada will set aside one dollar for the Sahel Crisis Matching Fund. CIDA will allocate these funds to established Canadian and international humanitarian organizations for humanitarian assistance efforts that benefit the people most affected by the crisis.” Organizations that receive a donation will not receive directly a matching amount but those organizations will advise CIDA of the funds collected and then CIDA will have a process to determine which organizations receive the funds. Organizations that are interested in potentially applying for those funds should review CIDA’s “Guidelines for Emergency Humanitarian Assistance Project Proposals and Reports”.
June 23, 2012
On the heels of an OECD report on CIDA, CIDA has published the 4th annual CIDA’s Development for Results 2010–2011 report.
June 21, 2012
A recent OECD report discusses CIDA and Canada’s aid effort. Canada receive some praise for certain initiatives but recommendations were made for improvements in other areas. The report notes: “Canada’s aid programme stood at USD 5.3 billion in 2011 (0.31% of its national income), making it the eighth largest DAC member. Since 2007 Canada has achieved the challenging targets it set itself for its international assistance volumes; in the decade between 2001 and 2010 it managed to double its aid in nominal terms (i.e., the money of the day). The DAC commends Canada for this achievement. However, some of these gains are likely to be reversed, given that Canada’s ODA volume shrank by more than 5% in real terms (i.e., after removal of the effect of inflation) between 2010 and 2011 and is set to fall further in 2012. Canada still needs to draw up a timetable for achieving the international commitment of giving 0.7% of its gross national income (GNI) as ODA.”
May 18, 2012
Here is the transcript from the Standing Committee on Finance on May 8, 2012. 6 witnesses, lots of questions. I was one of the witnesses.
January 30, 2012
Here is the Blumbergs’ Canadian Charity Law List - January 2012
Do you require legal advice with respect to Canadian or Ontario non-profits or charities?
Blumberg Segal LLP
Barristers & Solicitors
#1202 - 390 Bay Street
M5H 2Y2 Canada
Charity Law List
Join Blumbergs' non-profit and charities newsletter
View recent issue: December 2017