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 CRA has announced that it will make automated calls to Canadian registered charities to remind them to file their T3010 Registered Charity Information Return. That is a positive step in using technology to remind charities of their filing obligations.
The Canadian Charity Law Association (CCLA) is pleased to present: Charities, Regulation and Donors - some international perspectives on June 22, 2017 at 8:30AM in Toronto. The 1/2 day program will cover 4 thought provoking topics (see bios below) and have two excellent international guests. The room can only hold 33 people so if you are interested book quickly.
The Canada Not-for-profit Corporations Act ("CNCA") which came into force in 2014 has generally been considered to be an excellent act to incorporate or continue non-profit corporations in Canada. Unlike the US where there are state non-profit acts, but not a federal act, in Canada you have the choice of provincial or federal incorporation. The CNCA has a robust electronic filing system that allowed filings for incorporation, filing annual returns, pre-approving corporate names, changing director information, changing registered office information, and filing financial statements.
The recent decision of Ploughman v. The Queen, 2017 TCC 64 deals with a "third-party civil penalty" against Mr. Ploughman for his involvement in what CRA refers to as "abusive charity gifting tax shelter" but this decision refers to as a "donation program". The court dealt with an appeal of the assessment of the third-party civil penalty and rejected Mr. Ploughman's appeal.
We have provided two letters recently released by the Canada Revenue Agency. The first letter from CRA discusses the income tax treatment of payments made by a church to a Syrian refugee family. The second letter from CRA discusses whether a registered charity can return a gift of a life insurance policy to a donor and if so, what are the tax consequences to the registered charity and to the donor.
I recently delivered a webinar to CharityVillage on Charitable Receipting: Do’s and don’ts for Canadian registered charities. If you are interested in seeing the slides or listening to the webinar you can do so at Charitable Receipting: Do’s and don’ts for Canadian registered charities.