What's New from the Charities Directorate of CRA

May 08, 2009

CRA cracking down on charities not filing financial statements with T3010

Canadian charities must file a copy of their financial statement along with the T3010 Registered Charity Information Return.  In the past CRA was not as strict about this requirement but now they are following up on it more as people can ask CRA for a copy of a charities financial statement and CRA needs to make it available.  Make sure you file your financial statements along with the T3010 or you will get a notice like this ...

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May 06, 2009

The Philanthropist - excellent legal and philanthropic resource is now free

The Canadian legal and philanthropic publication The Philanthropist is now both online and FREE.  You just need to register and will find some very good articles on different issues affecting charities and non-profits in Canada.  You can reach the website at:  http://www.thephilanthropist.ca/index.php/phil/index   While you are at it you can check out my new article on Mergers and Amalgamations within the Canadian Non-Profit and Charity Sector.

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May 04, 2009

Clergy Residence exemption does not apply to religious leader at religious school

Is a rabbi at a Jewish school entitled to the clergy residence exemption?  Although he may be a member of the “clergy” he is not in charge of, or ministering to, a diocese, parish or congregation, according to this CRA income tax ruling.

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May 01, 2009

Supreme Court dismisses appeal with costs for Choson Kallah Fund of Toronto

The Supreme Court of Canada has dismissed an appeal with costs by the Choson Kallah Fund of Toronto to a Federal Court of Appeal decision which I had written on previously at:

This is an important victory for those who do not want the charity sector in Canada to be overrun by tax avoidance and evasion schemes.  It also shows that with abusive charity tax schemes the Supreme Court is prepared to allow CRA to immediately revoke the charitable status rather than allowing them to keep their status while appealing all the way to the Supreme Court.

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May 01, 2009

CRA Checklist on Canadian Charities avoiding terrorism

The CRA has just published a very helpful page entitled “Checklist for Charities on Avoiding Terrorist Abuse”.

April 28, 2009

Draft Consultation on Proposed Guidance on Advancement of Religion as a Charitable Purpose

Here is a copy of a draft paper delivered by Terry de March, Director General of the Charities Directorate, at a conference in Australia.  At some point in the future CRA may have a consultation on this topic and the document may or may not be similar to this draft.  Here is the Draft Consulation on Proposed Guidance on Advancement of Religion as a Charitable Purpose from the Charities Directorate of the Canada Revenue Agency

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April 26, 2009

Universal Aide Society Case - FCA does not approve of non-responsive charity request for injunction

In the recent Federal Court of Appeal case Universal Aide Society v Minister of National Revenue, 2009 FCA 107 (F.C.A. Apr 02, 2009), the court denied an injunction by the charity to prevent the CRA from publishing a Notice of Intent to Revoke the registration of the charity.

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April 22, 2009

Charities Directorate of CRA adds many new documents to website

CRA has been busy updating their website. If you are interested in rules and regulations for Canadian charities and have not visited the CRA website recently then I encourage you to do so.

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April 16, 2009

Checklist for Canadian Charities on Avoiding Terrorist Abuse from CRA

The CRA has just published a very helpful page entitled “Checklist for Charities on Avoiding Terrorist Abuse”.

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April 12, 2009

When do I need to file my Canadian Charity’s T3010A or T3010B Registered Charity Information Return?

Every Canadian registered charity has to file a T3010 information return each year. The return must be filed no later than six months after the end of the charity’s fiscal period.

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April 12, 2009

CRA adds disclaimer to T3010 Registered Charity Information Return data on website

CRA has added a disclaimer at the top of its T3010 Registered Charity Information Return information on their website:

“The information displayed below has been manually entered by the CRA from the registered charity’s Registered Charity Information Return. This information has not necessarily been verified for accuracy or completeness by the Charities Directorate.  Registered charities that notice problems with their online information should visit the amendment page for instructions on how to correct the information.” (my emphasis added)

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April 09, 2009

Don`t Leave the T3010B Registered Charity Information Return till it is too late

Canadian charities whose fiscal year end is in 2009 need to file the T3010B within 6 months of the 2009 fiscal year end.  The T3010B is a mixed accounting and legal form that requires more information than the previous T3010A.

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April 09, 2009

New CRA Support for charity legal and compliance education in Canada

The Honourable Jean-Pierre Blackburn announces an investment of $3.1 million to assist small and rural charities understand their legal and compliance requirements

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April 06, 2009

CRA Publishes New Policy on Application for disbursement quota relief

With the difficult economic times and many charities and foundations feeling the pinch CRA has probably received many more inquiries about disbursement quota issues.  This brief policy will clarify some of the concerns and explains when CRA may grant some relief from the disbursement quota requirement. The original policy can be found here.

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April 01, 2009

2009 National Charity Law Symposium In Toronto

The Canadian Bar Association and Ontario Bar Association Charity and Not-for-Profit Law Sections and the Continuing Legal Education Committee are presenting the 2009 National Charity Law Symposium.  You can come and hear me speak about what’s new with foreign activities by Canadian charities.  It is on Thursday, May 7, 2009.  Here is the brochure for the 2009 National Charity Law Symposium

March 22, 2009

CRA’s Factors that will prevent an organization from being registered as a charity

CRA just put out a easy to read and understand list of “Factors that will prevent an organization from being registered as a charity”.  Perhaps CRA put out this list because with 4000 new organizations putting in applications every year to become registered charities, some of whom are not understanding what a charity is or restrictions on the activities of a charity, they wanted to make it clearer what will not qualify and hopefully they will receive better applications, or fewer, and this will reduce the backlog.  I think however that the list has an even more important purpose.

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March 18, 2009

Charity Scams in Canada - Costing Us All A Lot

Here is some statistical information on Charity Scams - Costing Us All A Lot.  Just to give some perspective far more funds flow to charity tax avoidance schemes in Canada than to all the money spent by Canadian charities on relieving poverty in the developing world!!

February 23, 2009

T3010B - New CRA Canadian Charity Information Return for 2009

The Charities Directorate of the Canada Revenue Agency has revised their form T3010A with a new form called the T3010B, and it is supposed to be used by Canadian charities for fiscal years ending in 2009.

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February 21, 2009

Millennium Charitable Foundation Case - Federal Court (FCA) not impressed with charity tax shelters

The Millennium Charitable Foundation Case deals with abusive charitable gifting schemes.  The Federal Court of Appeal (FCA) sided with CRA in this matter.  It is well worth reading for anyone concerned with the charity sector.

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February 08, 2009

Canada Revenue Agency Charities Directorate Update November 2009

This CRA Charities Directorate Update presented in November 2009 provides some interesting information and statistics on compliance issues for the sector.

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February 01, 2009

Political Activities and Canadian Charities -Some CRA Policies and letters on political activities

Most of CRA’s view on political activities by Canadian charities can be found in Policy Statement CPS-022 Political Activities. (see Political Activities (CPS - 022) located at http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cps/cps-022-eng.html   I highly recommend that any charity considering conducting any activity that could be construed as political, review in detail the CPS-022 Policy Statement on Political Activities.

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January 27, 2009

CRA calls an apple an apple - Project Trident

CRA has launched a new initiative called “Project Trident” in which they are targeting the “Triple Threat Tax Fraud” namely “identity theft, charities?related fraud, and tax preparer fraud.”

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January 19, 2009

Draft of new T3010B Registered Charity Information Return released

Here is part of a draft of the new T3010B which was included in a recent Bulletin of the CCCC.  This part relates to the T3010B questions on foreign activities by Canadian charities with some of my comments in red.

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January 16, 2009

Recent case on Canadian registered charity and business activities -Hostelling International Canada

This article deals with the recent Canadian Federal Court of Appeal case Hostelling International Canada – Ontario East Region in which the Federal Court of Appeal upheld the CRA decision to revoke their charitable registration.  Under the Canadian Income Tax Act, charitable organizations and public foundations can carry on “related business” that promote their charitable objects. An example would be a hospital cafeteria - providing food to patients and visitors. They can also carry on other unrelated business activities if “substantially all” (CRA says at least 90%) of the people involved in these activities are volunteers.  Here is my article on
Canadian Charities and Business Activities and a copy of the decision in the federal court of appeal Hostelling International Canada – Ontario East Region

December 16, 2008

New CRA Application for Registered Charity Status (T2050) and Guide (T4063)  finally arrived

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


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.

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