We assist Canadian charities, their staff and boards of directors, to understand their legal and ethical obligations when operating a Canadian registered charity and provide insights and information to non-Canadian charities interested in operating or fundraising in Canada.
The charitable sector in Canada has become more challenging. It is highly competitive with over 86,000 Canadian registered charities. As well donors, regulators, media, the public as well as other stakeholders, have increasingly high expectations of charities and how they operate. We assist charities in Canada grapple with these important legal and standards issues.
The Canadian Charity Law Association is delivering some upcoming webinars. Registration is free but space is limited.
The Mowat Centre recently released a report with the aim of promoting the dicussion of decent work in the NFP sector and encouraging action on NFP workforce development issues. The report is a result of an 18 month collaboration between the Ontario Nonprofit Network, Toronto Neighbourhood Centres and Mowat NFP.
It is interesting to see that CRA used to refer to "abusive charity gifting tax schemes" and they appear to be lumping them in with fraud. "Meet Mary & William. Mary and William are a married couple with kids. They have fallen victim to a donation tax shelter scheme. Find out more about Mary and William’s story and how you can protect yourself against fraud."
The Tax Court of Canada recently released a decision where they dismissed the appeals of former spouses relating to reassessments under the Income Tax Act with respect to their alleged charitable donations made in 2003, 2004 and 2005.
CRA recently released a letter which discusses whether a gift of a share of the capital stock of a corporation to a public foundation to which subsection 118.1(5) applies after 2015, would qualify as an 'excepted gift' as defined in subsection 118.1(19) of the Income Tax Act.
The terrible events recently in Paris remind charities of the importance of ensuring that their resources are not used to support of terrorism. This applies to charities operating in Canada and also those who operate outside of Canada. Periodically charities should review the CRA checklist on avoiding terrorist abuse. There are other resources that charities may wish to review as well.