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Canadian Charity Law List

January 2018

FEATURED

Blumbergs' Canadian Charity Law Boot Camp

This one-day workshop on Monday April 16, 2018 will cover the differences between for-profits, non-profits and registered charities. It will focus on matters that are significant for any operating charity surrounding revenue generation rules, receipting, transparency, and protecting your charity against risks. Topical issues such as collaboration, foreign activities, political activities, the Canada Not-for-Profit Corporations Act (CNCA) and Ontario Not-for-Profit Corporations Act (ONCA) will be touched upon as well. Use code EB2018 when ordering to obtain the early bird special. 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.  READ MORE


With foreign activities what is the difference between a conduit and a structured arrangement?

Here is an updated article on the difference between a conduit and a structured arrangement. READ MORE


Top 68 CRA Reasons for Denying your Canadian Registered Charity Application

In this article "Top 68 CRA Reasons for Denying your Canadian Registered Charity Application" we have obtained from CRA a list of some of the most common and not so common reasons for CRA to be concerned with a charity application.    READ MORE


CRA

CRA Questions on Charities Assisting Those Affected by the Conflict in Syria

In our note "CRA Questions on Charities Assisting Those Affected by the Conflict in Syria" it includes some common questions and answers from CRA on charities assisting those affected by the conflict in Syria.    READ MORE


Common Paragraphs for an Administrative Fairness Letter from the Charities Directorate of CRA

Here is our note "Common Paragraphs for an Administrative Fairness Letter from the Charities Directorate of CRA". It contains explanations of common concerns that CRA may find during an audit that, unless appropriately addressed, may result in various penalties, sanctions or even revocation. READ MORE


CRA Charities Directorate Audit Statistics

In a presentation to E&Y, Gary Huenemoeder of the Charities Directorate provided certain updated audit statistics for 2016-2017 which shows the outcomes of the CRA's completed audits. READ MORE


CRA has just released it’s 2018 T3010 annual return form for Canadian registered charities

CRA has just released the 2018 T3010 Registered Charity Information Return.  The T3010 is a form that Canadian registered charities need to file each year within six months of their fiscal year-end. Failure to file the return can quickly result in revocation. READ MORE


Are you prepared for CHAMP? It is happening in November 2018 whether you 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.    READ MORE


Who is the true donor of this gift? CRA 3 minute video

CRA recently released a short video on who is the true donor.   These and other short videos are helpful for charities but nothing replaces real in person programs.  Unfortunately, CRA has stopped their popular Charities Information Sessions (which were called "Road Shows") and CRA no longer funds registered charities under the CPOP program to provide compliance training to registered charities.  READ MORE


CRA letter on when school boards in Canada are public bodies that perform a function of government

School boards can be registered charities.  But school boards can also fit into another category of qualified donee that provides the ability to issue receipts with far less compliance obligations.  CRA recently released a letter discussing whether school boards are public bodies that perform a function of government. READ MORE


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.  Also, 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.  READ MORE


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

We noted a few months ago that "CRA recently revoked 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.   READ MORE


ONCA

Ontario Not-for-Profit Corporations Act (ONCA) “targeted” to be brought into force in early 2020

Ontario Not-for-Profit Corporations Act (ONCA) was passed in 2010 and supposed to come into force in July 2013.  The Ontario government has announced that they were "working to bring ONCA into force as early as possible, with a target of early 2020".   READ MORE


MISCELLANEOUS

Canadian charities operating outside of Canada and Sanctions

If you are a Canadian charity operating outside of Canada you need to pay attention to whether there are sanctions relating to a particular country, business, organization, individual etc.  You can see an compiled list of at the Consolidated Special Economic Measures Act Sanctions List and we have a list as of October 19, 2017. READ MORE


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. READ MORE


UPCOMING EVENTS

Blumbergs' Canadian Charity Law Boot Camp

This one-day workshop on Monday April 16, 2018 will cover the differences between for-profits, non-profits and registered charities. It will focus on matters that are significant for any operating charity surrounding revenue generation rules, receipting, transparency, and protecting your charity against risks. Topical issues such as collaboration, foreign activities, political activities, the Canada Not-for-Profit Corporations Act (CNCA) and Ontario Non-Profit Corporations Act (ONCA) will be touched upon as well. Use code EB2018 when ordering to obtain the early bird special. READ MORE


Fundamentals of the T3010 and Transparency for Canadian charities

Join us on Friday June 1, 2018 for a half day program focusing on the fundamentals of the T3010. 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. 

The T3010 is a complicated form dealing with legal, accounting and operational issues. 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. Use code EBT2018 when ordering to obtain the early bird special. READ MORE


Fundamentals of Receipting by Canadian Charities

On Tuesday September 18, 2018, we will be holding a half-day program to cover the fundamentals of receipting. 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! Use code EBR2018 when ordering to obtain the early bird special.  READ MORE

Blumbergs' Canadian Charity Law Boot Camp


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