News

March 12, 2018

Heavily redacted memorandum to PM Justin Trudeau from PCO on the political activities audits

March 11, 2018

CHAMP - CRA backtracks on giving internal divisions separate BN numbers

CRA has noted on the Charities IT Modernization Project (CHAMP) page that internal divisions will be able to access the CRA online system without obtaining a new BN number.  In September of 2017 we blogged about developments relating to "head bodies" and "internal divisions".  Previously they had said that they will be issuing new distinct BN numbers to each internal division but now they will not.

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March 10, 2018

CRA media points on consultation panel report on political activities - May 3, 2017

March 10, 2018

Recent CRA presentation on political activities by Canadian registered charities

Here is a recent CRA presentation on political activities by Canadian registered charities that has some good examples of allowable and prohibited political activities.  It was obtained through ATIP.  Some have complained that the examples in CRA's political activities guidance are dated. This presentation provides more up-to-date and relevant examples. 

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March 07, 2018

Barry Bussey “Trudeau Liberals clearly don’t understand religious charities and their rights”

Barry Bussey published an op ed in The Province on the Canada Summer Jobs program and the reluctance of the CRA Minister to release it guidance on religion which has essentially been complete for a number of years. 

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March 03, 2018

Statistics Canada says total Canadian donations down in 2016

Statistics Canada has reported that "Total donations reported by Canadian tax filers fell to $8.9 billion in 2016, down 2.7% from 2015."  The Statscan numbers only claims by individuals tax filers and not what was actually donated to charity by individuals, corporations, etc. which in 2016 was $16.5 Billion.

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February 27, 2018

Canadian Federal Budget 2018 and its impact on non-profits and charities

The Liberal government has unveiled their 2018 Federal Budget today.   Here is our article Canadian Federal Budget 2018 and its impact on non-profits and charities.  

February 24, 2018

T2050 - Application to Register a Charity Under the Income Tax Act (CRA)

The CRA has updated their T2050 - Application to Register a Charity Under the Income Tax Act (CRA).  The changes appear to reflect the updated URLs for the CRA documents at the Canada.ca website. As of November 2018 all CRA charity applications will need to be done online using the CRA CHAMP system.  

February 24, 2018

RC191 - Qualified Donee Becoming a Prescribed University Outside Canada (CRA) updated

CRA has recently updated their guidance RC191 - Qualified Donee Becoming a Prescribed University Outside Canada (CRA).  The changes are minor.  They have updated the Charities and Giving links to the new Canada.ca website.  For a more in-depth discussion of a foreign university applying to be a Canadian foreign prescribed university our article "Foreign Universities Applying for Prescribed University Status in Canada 2018" may be of assistance.

February 24, 2018

Why US and other nonprofit organizations may wish to set up in Canada

In the past US and other charities had mainly looked to establishing a Canadian counterpart non-profit or registered charity when they thought that either there were fundraising opportunities in Canada or they wish to conduct their own charitable activities in Canada.   Over the last year we have seen many international groups outside of Canada wanting to establish either a nonprofit or registered charity in Canada to be their headquarters for international operations. This is for many diverse reasons.  Some fear the rising tensions and uncertainty in the US and how this could affect the operation of their organizations.  For others they would prefer to have offices or headquarters in Toronto, Montreal or Vancouver rather than in the US or a number of other countries which are increasingly unstable, xenophobic or repressive.

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February 19, 2018

20 Ways We May Be Able To Help You With ONCA

If you are an Ontario non-profit corporation under the OCA you might find our article on ONCA helpful: 20 Ways We May Be Able To Help You With ONCA.

February 19, 2018

Foreign Universities Applying for Prescribed University Status in Canada 2018

Here is our updated article on Foreign Universities Applying for Prescribed University Status in Canada 2018.  If your university or alma mater is outside of Canada then this article can be vital in terms of understanding how to more easily and tax effectively fundraise from Canada.  

February 17, 2018

Options for dealing with ONCA for Ontario non-profit organizations under the OCA

There are over 50,000 Ontario non-profit corporations under the Ontario Corporations Act.  With the Ontario Government's recent announcement that the new Ontario Not-For-Profit Corporations (ONCA) is being targetted to be brought into force in 2020, these Ontario non-profit corporations will need to think about options in handling this important corporate change.  This article Options for dealing with ONCA for Ontario non-profit organizations under the Ontario Corporations Act may be of assistance.

February 16, 2018

CRA updates T4117 - Income Tax Guide to the Non-Profit Organization (NPO) Information Return

The CRA has updated T4117 - Income Tax Guide to the Non-Profit Organization (NPO) Information Return (CRA).  Certain non-profits that are NOT registered charities need to file the Form 1044 and this guide provides explanatory material on the CRA publication.  

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February 15, 2018

Finally the shoe has dropped on registered charities and they must update their tax receipts

Last year CRA moved their website from www.cra-arc.gc.ca/chrts-gvng/ to the super cool https://www.canada.ca/en/revenue-agency/services/charities-giving/charities.html   Ok it was not CRA moving their website but they were dragged kicking and screaming to the Government of Canada website.  Giant waste of time and necessitating many non-profit and charitable organizations having to update links etc. Well I was wondering when CRA was going to tell registered charities that they should update their official donation receipts to reflect the new address.  All official donation receipts are supposed to have certain mandatory information including the "Name and website of the Canada Revenue Agency".  Well then I saw it. 

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February 14, 2018

Isah, A. v. The Queen (TCC) - TCC imposes gross negligence penalties for

The Tax Court of Canada in Isah, A. v. The Queen (TCC) deals with donations disallowed by CRA and the court ultimately decided to impose gross negligence penalties on the taxpayer who submitted fake official donation receipts. 

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February 14, 2018

Consultation “Reviewing Canada’s Anti-Money Laundering and Anti-Terrorist Financing Regime”

The Department of Finance is reviewing Canada's anti-money laundering and anti-terrorist financing regime.  They have published a consultation paper at Reviewing Canada's Anti-Money Laundering and Anti-Terrorist Financing Regime.  They are looking for submissions on the discussion paper before April 30, 2018.  I have met FATF in the past when they were evaluating Canada's effectiveness in dealing with AML and ATF and there are significant concerns - especially relating to the legal sector in Canada.   

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February 02, 2018

CRA’s List of Areas of Non-Compliance with Income Tax Provisions - Canadian Public Foundations

February 01, 2018

CRA’s List of Areas of Non-Compliance with ITA Provisions for Canadian Private Foundations

February 01, 2018

Senate appoints Special Committee on the Charitable Sector to look at laws and policies and impact

The Senate has appointed a Special Committee on the Charitable Sector.   For charity sector policy wonks this is absolutely amazing.   Yes probably for 30-50 people it feels like Christmas is back again.   The mandate is to "examine the impact of federal and provincial laws and policies governing charities, nonprofit organizations, foundations, and other similar groups; and to examine the impact of the voluntary sector in Canada".  Will be interesting to see the process, testimony and ultimately report.  Hopefully Senator Mercer and Senator Omdivar will be on the committee.

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February 01, 2018

CRA’s List of Areas of Non-Compliance with ITA Provisions for Canadian Charitable Organizations

January 27, 2018

CRA updates guidance P113 - Gifts and Income Tax 2017 to reflect recent changes

P113 - Gifts and Income Tax 2017 is the main CRA publication dealing with gifts and their income tax consequences for Canadian taxpayers.  The publication has been revised with some minor changes in 2017.  They reflect that the rules for donations from an estate are no longer proposed but are final.  There were also some some changes to the Ecological gifts programs. 

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January 27, 2018

Our directory of top resources for Canadian registered charities

Over the last 10 or more years, we have published over 2500 blog posts.  Except for a few avid readers, that might be a little overwhelming so we have started to create a directory of some of the top resources for Canadian charities.  This will be particularly helpful for those who are new to registered charity compliance issues or to the charity sector.

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January 27, 2018

CRA letters on large foreign activity religious charities recently revoked by CRA

We noted a few months ago that "CRA recently revokes registered charity status of 2 large religious groups doing foreign activities".  We provided the limited details that were available  from the CRA Charities Listing at the time.  Now here are the CRA revocation letters for the two organizations.  I don't know if these revocations are being appealed within the CRA system.  

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January 25, 2018

Are you prepared for CHAMP?  It is happening in November 2018 whether your are ready or not

The CRA has been working for years on the Charities IT Modernization Project or CHAMP.  CHAMP is going to affect charity applications in that they will need to be filed electronically, as of November 2018.  CHAMP will also allow charities to file their T3010 online, although charities can continue to file their T3010 manually if they so choose.   

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Do you require legal advice with respect to Canadian or Ontario non-profits or charities?

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Charity Lawyer 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
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