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Canadian Charity Law List

April 2018

FEATURED

Upcoming Blumbergs’ Events - T3010

Fundamentals of the T3010 and Transparency for Canadian charities

On Friday June 1, 2018, Blumbergs will be holding a half-day seminar in Toronto on the Fundamentals of the T3010 and Transparency for Canadian charities. Every year, Canadian registered charities must file the T3010 Registered Charity Information Return with the Charities Directorate of CRA.

As of November 2018, Canadian registered charities will be able to file the T3010 online which will make the process easier and quicker. If charities do not file the form, they can be revoked by CRA for non-filing. If the T3010 is not filed accurately, it can be cause for suspension of a charity's receipting privileges. This seminar will focus on the legal and operational issues and not the accounting issues. Understanding the T3010 is essential for those involved with finance and governance at charities, as well as researchers, grant writers, funders and fundraisers.  Register Here. READ MORE


Upcoming Blumbergs’ Events - Receipting

Fundamentals of Receipting by Canadian Charities

On Tuesday September 18, 2018, Blumbergs will be holding a half-day seminar on the Fundamentals of Receipting by Canadian charities in Toronto. 

Properly issuing official donation receipts has been challenging for many registered charities.  According to the CRA, 89% of registered charities that are audited by CRA are not correctly issuing official donation receipts.  Issuing incorrect receipts can result in revocation or penalties. It is easier to do it right than fix problems later!  Register HereREAD MORE


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. Our next webinar will be about Philanthropy and First Nations with charity lawyer Richard Bridge.  READ MORE


Exciting functionality added to CharityData.ca

We have added some exciting new functionality to CharityData.ca. Now you can find out which charities received funds from a particular charity on CharityData.ca by looking under the "Fundraising" tab.  We are also updating the data used on the site to include all 2016 data and some 2017 data.  We have also added a number of new ways to search or sort all charities on the "Advanced Charity Search Page".  There are now about 30 ways to filter or search.   READ MORE


99% decrease in taxpayers participating in Canadian abusive charity gifting tax shelters

CRA has confirmed that the value of receipts issued by a few charities that were part of 'abusive charity gifting tax shelters' was over $7 Billion dollars and resulted in the reassessment by CRA of over 208,000 taxpayer returns. The height of the schemes was 48,000 participants in 2006 and that number has been reduced to less than 400 in 2014.  We have written many times about these complicated schemes which promise for a certain cash donation you can obtain a much higher official donation receipt which will result in tax savings that are greater than your "investment".  READ MORE


Some of Mark Blumberg's favourite Canadian charity bookmarks

Here are some Canadian charity bookmarks that may be useful for those working and researching the sector.  READ MORE


Top Canadian Charity Law Issues for Charity Village

Here is an article Mark recently wrote entitled Top Canadian Charity Law Issues for Charity Village.  It highlights some of the top compliance issues with which a Canadian charity should be concerned with.   You can also see my webinar on Top Canadian Charity Law Issues on the Charity Village site. READ MORE


CRA

CRA’s Guidance on advancement of religion as of May 2017

We recently wrote about obtaining the CRA guidance on advancement of religion released through ATIP.  That article included a July 2016 version of the CRA guidance on religion which had not been released by CRA except through the ATIP request.  Apparently, CRA has been using that guidance or similar guidance since 2013.  We recently obtained another copy of the draft guidance on advancement of religion and charitable registration dated May 2017.  The text is identical to the 2016 version so we know that, at least until May 2017, this new document was the internal guidance of CRA on advancement of religion and charity registration. READ MORE


Redacted lists of registered charities audited by CRA under the political activities program

Here is a CRA document we recently received through the ATIP system Redacted lists of registered charities audited by CRA under the political activities program.  It would be nice to get the non-redacted version.   READ MORE


Ahlul-Bayt Centre, Ottawa v. Canada (National Revenue) - irreparable harm and revocation

There is another Federal Court of Appeal case dealing with the test for having the courts delay the publication of a notice of intention to revoke by CRA.  It is called Ahlul-Bayt Centre, Ottawa v. Canada (National Revenue).  In September 2017, the CRA advised the Ahlul-Bayt Centre in Ottawa of its intention to revoke their charity status.  CRA wanted the revocation to take place within 30 days.  READ MORE


Searching the CRA’s new website at Canada.ca made easy

There are over 2.5 million pages on the Government of Canada's website and only a few thousand deal with registered charities.   Here are some tips on finding information on registered charities on the Government of Canada website and elsewhere. READ MORE


CRA internal PowerPoint to Audit Team conducting political activity audits

Here is a CRA document we recently received through the ATIP system CRA internal PowerPoint to Audit Team conducting political activity audits.   READ MORE


CRA Audit Plans and procedures for political activity audits

Here is a CRA document we recently received through the ATIP system CRA Audit Plans and procedures for political activity audits. READ MORE


CRA releases information on Universities Outside Canada

Here is our article CRA releases information on Universities Outside Canada - good news for foreign universities.  This will be of interest to universities outside of Canada, whether they are prescribed foreign universities or not. READ MORE


List of Registered Charities that filed 2010 T3010 and answered yes for political activities

Here is a CRA document we recently received through the ATIP system List of Registered Charities that filed 2010 T3010 and answered yes for political activities as of February 2012.   READ MORE


CRA adds interesting feature to website A-Z index of topics

The Charities Directorate of the CRA appears to be making further changes to their website.   In 2017 it moved to the main Canada.ca Federal government website. Now I noticed their A-Z index of topics is now searchable. Hopefully, CRA will continue working on the searchable list to make it more relevant and easier for people to find information. READ MORE


CRA letter on Ineligible Individual and Impact on Charity Application

Here is our article CRA letter on Ineligible Individual and Impact on Charity Application which provides a copy of a standard letter when CRA determines that an ineligible individual may be involved with a charity application.  READ MORE


Common Paragraphs from CRA in the Notification of Registration On Operating a Registered Charity

Here is our article Common Paragraphs from CRA in the Notification of Registration Regarding Operating a Registered Charity.  It provides many of the common warnings or suggestions from CRA that are included in Notifications of Registration from the Charities Directorate.    READ MORE


Markou v. The Queen, 2018 TCC 66 (CanLII)

The case of Markou v. The Queen, 2018 TCC 66 (CanLII) in the Tax Court of Canada dealt with a leveraged donation program called “Donation Program for Medical Science and Technology”- what CRA used to refer to as an "abusive charity gifting donation scheme".  The TCC determined that there was no donative intent and no gift. READ MORE


MISCELLANEOUS

Corporations Canada has introduced new “chat” service

Corporations Canada has announced that they will be introducing a new chat service.  It was available as of April 12, 2018, and it allows people to contact Corporations Canada by an online chat facility instead of by phone or email etc.  You will be able to find it on their "Contact Us" page.    READ MORE


Revenu Québec recently updated their form “Donees Required to File an Information Return”

Here is the recently updated form TP-985.22.G-V - Donees Required to File an Information Return (Revenu Québec) which certain organizations that carry on activities in Quebec must file. READ MORE


PAST PRESENTATIONS

Blumbergs' Canadian Charity Law Bootcamp

Thank you to all of those who faced the terrible weather and joined us at the Blumbergs' Canadian Charity Law Bootcamp in Toronto. We had a great turnout with over 120 people and hope that all of the participants learned a lot about different structures available to social entrepreneurs and charities and regulations that affect Canadian charities and non-profits.


Presentation on Foreign Activities, CAGP Conference

Mark Blumberg gave a presentation in Winnipeg on Foreign Activities and some recent developments surrounding CRA to the Manitoba Council for International Cooperation. 

Mark was also at the CAGP Conference where he gave a presentation on "Cross-Border Gift Planning from the Charitable Perspective". 


Upcoming Programs

Various programs on charity law in Fort McMurray with the Canadian Red Cross on May 29, 2018

Mark Blumberg will be delivering three presentations in Fort McMurray on Tuesday May 29, 2018 around non-profits and charity compliance issues as well as setting up social enterprises, non-profits and charities.  If you are in the area you might find them helpful. READ MORE

Upcoming Blumbergs’ Events for 2018 - T3010 and Receipting 


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