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Canadian Charity Law List

September 2017

FEATURED

Blumbergs' Canadian Charity Law Institute 2017

The Blumbergs' Canadian Charity Law Institute 2017 will be held on Monday October 16, 2017.   We have over 120 registrants and we have a number of excellent presentations planned including:

  • Update on the Status of the Sector, Mark Blumberg, Blumberg Segal LLP 
  • An Update on Canada Not-for-profit Corporations Act with Corporations Canada, Coleen L. Kirby, Manager, Policy Section, Corporations Canada, Innovation, Science & Economic Development Canada
  • ONCA Options, Yi-Mei Ting, Blumberg Segal LLP
  • CRA Charity Update with the CRA, Jennifer Fraser, Manager, Audit Program, Charities Directorate of the Canada Revenue Agency
  • Office Leases for Non-Profits: Reducing Costs, Maximizing Flexibility & Minimizing Risk, Matthew Johnson and Peter Davies, Colliers International
  • Top Receipting Mistakes, Richard Bridge, Charity Lawyer
  • Key Metrics in Non-Profit Financial Statements, Laura Gay, Stern Cohen Accountants 
  • What the best boards do: Practices of high performance boards, Sharilyn Hale, Watermark Philanthropic Advising
  • Top employment law mistakes, Maria Constantine, Blumberg Segal LLP
  • A Debate: Resolved the Department of Finance should amend the Income Tax Act (Canada) so that gifts to registered charities for perpetual endowments will no longer be receipted - with Mark Blumberg, Blumberg Segal LLP and Brad Offman, Spire Philanthropy
READ MORE


CRA reminds those applying for charity status about privacy and collection of information on them

CRA has just published a lengthy page on Personal information of directors, trustees and like officials that discusses how the Charities Directorate uses personal information provided in a charity application and in your registered charity's annual filings. READ MORE


Ontario government making changes to edge towards bringing in ONCA

The Ontario government is moving to pass the Cutting Unnecessary Red Tape Act, 2017.  The Act does many things but importantly for Ontario non-profits "The proposed amendments would enable the future proclamation of the Not-for-Profit Corporations Act (ONCA). The proposed amendments to the Corporations Act would enable Ontario not-for-profit corporations to benefit from some of the ONCA features prior to its proclamation, such as allowing notice of members' meetings to be sent electronically and members' meetings to be held electronically. These proposed amendments would increase flexibility, encourage participation in meetings, provide clarity and reduce burdens and costs for not-for-profit corporations." READ MORE


CRA increasingly focused on and auditing internal controls of registered charities

Although the CRA has little guidance on internal controls, they are increasingly focusing on internal controls, or the lack thereof, in charities.  Internal controls are "a procedure or policy put in place by management to safeguard assets, promote accountability, increase efficiency, and stop fraudulent behavior."  A simple example is having two people sign cheques or having two people count cash.  I am hoping that one day CRA will provide greater guidance on their expectations surrounding internal controls but for now here are some thoughts and suggestions.   READ MORE


CANADA REVENUE AGENCY

CRA letter on transfers of property by a corporation to its sole shareholder

CRA recently released a letter that discusses whether a transfer of property by a corporation to its shareholder that is a private foundation is a gift for purposes of section 38(a.1) of the Income Tax Act (Canada) such that the taxable capital gain from the transfer would be zero.


CRA updates guidance on community economic development activities to cover disasters

The CRA has updated its Guidance CG-014, Community economic development activities and charitable registration to discuss the topic of whether a charity can help small businesses in a disaster and to what extent.   As we have had and will continue to have large scale disasters such as flooding and wildfires this guidance may be helpful to some registered charities.  The changes were made on August 9, 2017. READ MORE


CRA discusses charity applications by “head bodies” and their “internal divisions”

The CRA has published its Guidance CG-028 Head bodies and their internal divisions on September 22, 2017.  It discusses what is a head body and what is an internal division and what CRA will require for registration as a charity.   This guidance will be helpful not only for charity applications by internal divisions but also for head bodies and internal divisions in clarifying their requirements after registration.   This guidance is not relevant to most charity applications where there is a corporation or group that is not an internal division of a registered charity.   CRA published another note saying that they will be mailing to all internal divisions separate business numbers so they can access the CRA's My Business Account portal.  Such access will be important for charities when they are doing electronic filings, which is anticipated to come into place in October 2018.  READ MORE


CRA reminds B.C. Societies to make transition under new B.C. Societies Act or face dissolution

The CRA has reminded B.C. Societies to make the necessary transition under new B.C. Societies Act by the BC deadline of November 28, 2018 or face dissolution of their society.  As CRA notes "If your corporate status is dissolved, you are no longer a legal entity, you will not meet the requirements for charitable registration, and your charitable status could be revoked." READ MORE


MISCELLANEOUS

Upcoming CPA Ontario charity programs with Mark Blumberg

Mark Blumberg will be delivering two upcoming Chartered Professional Accountants of Ontario (CPA Ontario) charity programs:  Charity Fundraising and Receipting Rules - A Primer for Accountants and T3010 and Transparency in the Charitable Sector.   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

Please join us for the Blumbergs' Canadian Charity Law Institute on October 16, 2017. 


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