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Canadian Charity Law List

October 2019

FEATURED

Ontario government access to information disclosure on ONCA - so many pages and so little said

Since February 2019 there has not been any update from the Ontario government about ONCA coming into force.  As we have noted before the Ontario government is no longer referring to ONCA coming into force in early 2020.  A few months ago we put in a freedom of information request on ONCA and the computer company developing the new ONBIS system.   We wanted to know why it has taken so long to move ONCA along and when it is likely to come into force.   We just received the answer to my ATIP request and needless to say it does not answer either of the questions with there being some significant redactions.   READ MORE


Donor Advised Funds (DAFs) In Canada - an online course by Mark Blumberg

We have recently launched another online course entitled "Donor Advised Funds (DAFs) In Canada: Understanding this important and often misunderstood philanthropic vehicle?"  It is 1.5 hours long and covers a number of topics relating to donor advised funds or DAFs. READ MORE


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

We have created several other 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


Blumbergs Canadian Charity Sector Snapshot 2017

We are pleased to launch our Blumbergs Canadian Charity Sector Snapshot 2017 with information on the Canadian registered charity sector for 2017. 2017 is the last year that there is currently full data available. READ MORE


VITREO Brain Trust Philanthropy Podcast on Community Foundations, DAFs and Perpetual Funds

I was recently on a VITREO podcast entitled Episode 31: The Impact of the Community Foundation - How They Have Become Power Players in Philanthropy and What it Means for the Sector.  It dealt with community foundations, donor-advised funds and perpetual gifts.  There was lots of interesting perspectives and vigorous discussion between the 4 guests.  READ MORE


Is employer contribution to employee crowdfunding a taxable benefit?

There is an interesting letter from CRA dealing with "Whether an employer's contribution to an employee's crowdfunding campaign raising funds to help with additional costs for caring for their child, who was born with XXXXXXXXXX, is a taxable benefit."  The CRA provides an outline of the factors to be considered.  CRA notes that it is ultimately a question of fact - are the funds a "voluntary contributions received by an individual in their personal capacity" and if so they are generally not required to be included in income as opposed to employment income or disguised remuneration.  The employer would also not get to deduct the funds provided to the crowdfunding campaign as a business expense. READ MORE


Miller v. The Queen, 2019 TCC 204 - the Tax Court of Canada sure can be slow

There was a recent Tax Court of Canada ("TCC") case Miller v. The Queen, 2019 TCC 204. It is not an important or exciting case - it deals with a charity tax scheme.  A person buys some multimedia courseware for $7000 then claims that the fair market value is $42,000.   We have seen lots of those types of cases and CRA has been successful in court over denying the deductions.   What is most interesting to me is that the "donation" was in late 2003 and we are now in late 2019.  It has taken this case about 15 years to be heard by the TCC.  READ MORE


Interesting article by Press Progress on the True North Centre for Public Policy

Press Progress has written an article entitled Right-Wing Media Outlet Accredited For Leaders’ Debate is Also Registered as a Charity for Immigrants.  It is worth reading.  It is nice to see more media outlets using the T3010 information and also www.CharityData.ca as well as putting up source documents on the internet. READ MORE


CRA

CRA Sending Out T3010 Reminders

CRA is now sending out reminders to registered charities to file their T3010s on time. This reminders are going out roughly 3 months before the charity's T3010 due date. Here is a redacted copy of the notice. READ MORE


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


MISCELLANEOUS

ATIP request from Global Affairs Canada re: Canadian NGOs that applied for and received funding

Here is an Access to Information and Privacy (ATIP) request made of Global Affairs Canada in 2018 relating to "List of all Canadian non-profit organization (NGOs) and charities that applied for international development funding and were successful from Jan 1, 2011 to December 31, 2015."  it is 15 pages long READ MORE


Some government of Canada material on social enterprise, social innovation and social finance

Here are some documents relating to social finance, social investments and social enterprise that have been requested by various people through the Canadian access to information system from the Canadian Federal Government.  These documents are probably of interest to some who are in the social finance and social enterprise space. READ MORE

Online Resources: Blumbergs' online courses on select Charity Law issues and Upcoming Canadian Charity Law Association webinars


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