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Canadian Charity Law List

August 2019

FEATURED

Fundamentals of Running a Private or Public Foundation

Private and Public Foundations are an important part of the Canadian charity sector.  The Blumbergs' Fundamentals of Running a Private or Public Foundation in Canada on September 17, 2019 will focus on compliance issues with an emphasis on those specifically relevant to running a private or public foundation that is a registered charity in Canada.  We are very pleased to have over 60 registrants for this event already.   In our experience, most public and private foundations are making significant compliance mistakes and in some cases they can be relatively easy to fix.  It is a lot less stressful and far less costly to fix issues before CRA audits the foundation.   If you are an advisor to foundations, or a staff person or director of a foundation, you might find this program particularly helpful.   You can register hereREAD MORE


Blumbergs’ Canadian Charity Law Institute 2019

Join us on Monday October 7, 2019 in Toronto for the 8th Annual Blumbergs' Canadian Charity Law Institute. We will be featuring a number of speakers covering different legal and compliance issues affecting Canadian charities and non-profits.  We have now posted some of the topics and speakers on our website.  It will be a full day packed with practical legal and ethical compliance information geared toward charities, professional advisors and those interested in regulatory issues affecting charities and the non-profit sector. Space is limited, register here. THE LAST DAY OF THE EARLY BIRD IS SATURDAY! READ MORE


Online Charity Law Courses from Blumbergs - 24/7 compliance education for registered charities

We have created two new online courses for those outside of Toronto who are not able to easily attend our programs.  They might also be helpful to those in Toronto who cannot wait for our next session as they sometimes only occur annually.  Online course are never going to be the same as in-person courses but for many they are far easier to access and more convenient.  You can do an online course at your pace and redo sections if you wish. READ 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. Topics are subject to change.  READ MORE


Question to CRA on alter ego trusts and whether transfers are a donation

STEP Canada had a CRA Roundtable on June 6-7, 2019 and they discussed a number of topics. One issue of interest to charities and philanthropists is Question 2 dealing with alter ego trusts and donations. Essentially CRA takes the position that if an alter ego trust is required to distribute its funds to a charity then such funds are not a charitable donation and not entitled to an official donation receipt. If on the other hand the trustees have discretion and there is donative intent then it could be a charitable contribution.  READ MORE


Misinformation about NPOs/charities and political activities during the election is spreading

There has been a lot of media and social media coverage over the last few days about non-profits and charities and the rules around their involvement in the upcoming election.  To my dismay, much of it has been inaccurate.  While I am quite used to misinformation on the obligations of charities what is most interesting is the way in which "serious" media organizations such as CBC apparently made no attempt to actually check what the rules are and have put forward ridiculous ideas such 'if a charity registers as a third party with Elections Canada they could lose their charitable status'. As well while there are some new rules in the Canada Elections Act the main rules dealing with third party registration during an election have been around for decades.   READ MORE


CANADALAND Podcast on charities, political activities and the upcoming Federal election

CANADALAND recently had a podcast which dealt with a number of topics but one of them was charities, political activities, Elections Canada and the upcoming Federal election. The podcast was called "#227 Scandal? What Scandal?". In the podcast Jesse Brown is joined by Sandy Garossino, a former Crown prosecutor and columnist for the National Observer.  The discussion on charities and political activities takes place around 25:08 minutes in. READ MORE


CRA

Making sense of CRAs new online Canadian charity application system

CRA in June 2019 brought in a new charity application system under their CHAMP modernization program.  Here is our article Making sense of CRAs new online Canadian charity application system which discusses the new system and also provides a paper copy of the questions on the new system. Some people, including professional advisors, have had challenges with the new system and hopefully this article will be of assistance. READ MORE


TCC Ruling on Failure to Maintain Adequate Books and Records with Foreign Activity and Suspension

On June 28, 2019, the Tax Court of Canada released its decision Promised Land Ministries v the Queen, in which it upheld CRA's decision to suspend the registered charity Promised Land Ministries ("PLM")'s receipting privileges for one year for failing to maintain adequate books and records over a foreign activity by the Canadian charity.  This case is vital reading for any Canadian charity conducting foreign activities because of its extensive discussion of books and records and foreign activities. READ MORE


Account changes for registered charities under CHAMP

Canadian charities now have more options for doing certain transactions online using the CHAMP system. Charities should look into accessing their CHAMP account.  READ MORE


MISCELLANEOUS

Comparison of the CRA’s Charities Listing and Blumbergs’ CharityData.ca

Here is our article "Comparison of the CRA’s Charities Listing and Blumbergs’ CharityData.ca" which looks at the two main public and free sources of data on registered charities in Canada. READ MORE


CRA announces upcoming changes to the T3010 and T2050, removing Political Activities

On March 15, 2019, CRA announced that there will be changes to the T3010 Annual Return and the T2050 Application to Register a Charity to account for the recent changes to the political activities rules for Canadian registered charities. Instead of reporting on their political activities, charities will report their public policy dialogue and development activities (PPDDAs). According to CRA, registered charities will have less to report for PPDDA than they previously reported for their political activities. The changes to the T3010 and T2050 are set to come in November 2019. Until the changes are made, CRA has provided instructions on how to fill out the current T3010 and T2050 for PPDDA.  READ MORE

Upcoming Blumbergs' Events for 2019: Fundamentals of Running a Private or Public Foundation in Canada and the Blumbergs' Canadian Charity Law Institute 2019.


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