CRA has been busy updating their website at http://www.cra-arc.gc.ca/chrts-gvng/chrts/menu-eng.html 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.
Here are some new and recently revised documents on the CRA website:
RC4424 Completing the Tax Return Where Registration of a Charity is Revoked
These documents relate to registration of Canadian charities:
Make an informed decision
Advantages of registration
Obligations of registration
Consequences of terminating registration http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/rgstrtn/ctr-eng.html
Questions and answers on the treatment of enduring property for the purposes of the disbursement quota
Checklist for charities on avoiding terrorist abuse
Revised Summary Policy, CSP-S14, Sport
New Guidance, CPS-027, Sports and Charitable Registration
New topics have been added to the Applying for registration (http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/menu-eng.html) section:
How to apply http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/htply-eng.html
What is charitable? http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/cpc/wtc-eng.html
Describing your activities http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/cpc/dsc-eng.html
The application review process http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/pprp-eng.html
What is a governing document? http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/gdc/wgd-eng.html
Incorporation documents http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/gdc/ncd-eng.html
Revised Summary Policy CSP-R20, Research http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/csp/csp-r20-eng.html
New Guidance CPS-029, Research as a Charitable Activity http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cps/rsrch-eng.html
Revised Policy Commentary CPC-012, Expenses incurred by volunteers
Mark Blumberg is a lawyer at Blumberg Segal LLP in Toronto, Ontario. He can be contacted at or at 416-361-1982. To find out more about legal services that Blumbergs provides to Canadian charities and non-profits please visit http://www.canadiancharitylaw.ca or http://www.globalphilanthropy.ca
This article is for information purposes only. It is not intended to be legal advice. You should not act or abstain from acting based upon such information without first consulting a legal professional.
Do you require legal advice with respect to Canadian or Ontario non-profits or charities?
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.