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Canadian Charity Law List

March 2019

FEATURED

Blumbergs’ Canadian Charity Law Boot Camp 2019

The Blumbergs' Canadian Charity Law Boot Camp will be held on Monday April 8, 2019. This is a one-day boot camp on compliance and standards issues for Canadian registered charities. You can register for the program here.  The Blumbergs' Canadian Charity Law Boot Camp will be of interest to staff at non-profits and charities responsible for compliance issues, professional advisors such as lawyers and accountants who advise charities and non-profits, and board members of Canadian charities as well as philanthropists interested potentially establishing a private foundation. The event is coming up, almost completely full and it typically sells out so don't miss your opportunity to register. READ MORE


Blumbergs’ International Philanthropy Conference 2019

We are excited to also be having a full-day event on international philanthropy on April 12, 2019: Blumbergs' International Philanthropy ConferenceHere are more details and we hope to see you there.  We have almost 80 people signed up. This a unique opportunity for charities who conduct international activities to learn about the rules and avoid compliance headaches.  A number of speakers from Canada and the US will be covering different topics in this day-long conference.  You can register here and there are only a few tickets still available. READ MORE


Canadian Federal Budget 2019 and its impact on non-profits and charities

On March 19, 2019, Finance Minister Morneau delivered the 2019 Federal Budget.  Here is our article "2019 Canadian Federal Budget - How will it affect the Canadian charitable sector?" READ MORE


CRA Minister Responds to changes in Political Activities of Charities

On March 8, CRA has released the Minister of National Revenue's response to the recent changes on Political Activities by Canadian registered charities. The Government has announced that this is their final response to the Report of the Consultation Panel on the Political Activities of Charities, which came out March 31, 2017. It has taken the Government almost 2 years to release its final response on the report which came out at the end of March 2017!   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). READ MORE


Registered Charities and CRA Charity Audits

The Canada Revenue Agency’s (CRA) Charities Directorate is the de facto regulator of Registered Charities in Canada and they audit between 600 and 800 charities per year.   This article Registered Charities and CRA Charity Audits will help you understand the process for dealing with a CRA charity audit and the likely outcomes.   READ MORE


CRA tweaks to their guidance on registered charities carrying out activities outside of Canada

The CRA's Guidance Canadian registered charities carrying out activities outside Canada indicates it was revised on January 29, 2019.   As some of you know CRA has been looking at revising their foreign activity guidance however the changes made in January 2019 are just minor updates to reflect certain recent changes.  CRA has been consulting on the foreign activity guidance and there are possibly more substantive updates coming.  We look forward to having Anne MacDougall of the Charities Directorate of the Canada Revenue Agency joining us to discuss these proposed revisions at the Blumbergs’ International Philanthropy ConferenceREAD MORE


Good news on charity compliance education from CRA - the ‘Road Shows’ are coming back!

On March 8, CRA announced a number of different matters including "The Government is providing up to $5.3 million in new funding over the 2018–2019 to 2023–2024 period for the CRA to enhance sector outreach and education. This will include reinstating in-person information sessions and introducing videoconference information sessions for charities across Canada."   It is so well hidden in the press release I barely noticed it! READ MORE


Minister of National Revenue press release on the Advisory Committee on the Charitable Sector (ACCS)

The Minister of National Revenue, the Honourable Diane Lebouthillier put out a news release on March 7, 2019 dealing the new Advisory Committee on the Charitable Sector (ACCS).  I was expecting details in the budget but receiving these details today by press release was a bit surprising.  Forgive me for being a bit cynical in this time of the SNC-Lavalin affair in Ottawa I can only imagine that there is pressure on civil servants to put out lots of releases and information to distract, I mean focus, the attention of people on what is really important!  READ MORE


SNC-Lavalin Affair and the Charity Sector

The SNC-Lavalin affair has been in the news for a while. Here is an article on how this SNC-Lavalin scandal relates to the charity sector. READ MORE


CRA

CRA updates info sheet “How a Charity Completes Its GST/HST Return”

The CRA has recently updated its info sheet "How a Charity Completes Its GST/HST Return".  Here is the CRA document.   READ MORE


CRA letter on rebate donation program

Here is the text of a recent CRA letter on a rebate donation program and whether donors can claim a tax deduction.  Not surprisingly CRA was not prepared to confirm that a donation receipt can be issued and these sorts of matters very much depend on all the facts that are relevant.   That being said CRA does lay out some of the matters to consider.    READ MORE


CRA letter on amalgmation of registered charity and non-profit

Here is a redacted Advanced Income Tax Ruling Request response from CRA, dealing with the amalgamation of a registered charity and a non-profit. Registered charities and non-profits can amalgamate and as with all mergers or amalgamations there are a number of complexities and one should obtain legal advice.  In this lengthy letter CRA did not deal with the issue of whether or not the new entity could remain a registered charity, using the same objects, and charitable registration number of the amalgamating registered charity.  READ MORE


MISCELLANEOUS

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


US’s College Admission Scandal involves American Charitable Foundation

There has been a lot of coverage of the college admission scandal in the United States, in which many celebrities and wealthy executives paid large sums of money (some over $1 million US) to cheat their children's way into top universities. While some will focus on which celebrities participated and corruption in the competitive admissions processes, we shouldn't overlook the fact that money involved in this scheme was funnelled through an American 501(c)(3) corporation, which is a charitable organization. READ MORE


When is the new Ontario Not-For-Profit Corporations (ONCA) coming into force?

I recently wondered with this new Ontario government whether there was any change relating to the new Ontario Not-For-Profit Corporations (ONCA).  It is supposed to come into force at the beginning of 2020.  So I wrote to the Ontario government on January 10, 2019 and they replied on January 25, 2019 with the following: READ MORE

Upcoming Blumbergs' Events for 2019: Blumbergs' Canadian Charity Law Boot Camp 2019 and Blumbergs' International Philanthropy Conference 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