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.
It seems that about every year there is a new T3010 form. CRA has released the T3010 Registered Charity Information Return for returns for fiscal year ends after Jan 1, 2015.
Imagine Canada has obtained an interesting sessional paper from the Canada Revenue Agency. The questions responded to were provided by MP Hedy Fry. The paper provides some insight into CRA activity relating to charities and political activities.
In the case of Dominion Nickel Investments Ltd v. The Queen, 2015 TCC 14 (CanLII) it deals with a motion on CRA disclosure and the extent to which CRA is allowed to redact certain information when it discloses the information as part of a court proceeding. The actual case deals with " According to the appellant, it acquired and then wound up another corporation. As a result, the appellant says that by the operation of section 88 of the Income Tax Act, it became entitled to claim a deduction in respect of a charitable donation of $65 million made to the Banyan Tree Foundation by the corporation it acquired. The deduction was claimed in its 2004 taxation year. The Minister of National Revenue subsequently reassessed to disallow the claimed deduction."
On February 11 I will be delivering a webinar for the Ontario Nonprofit Network (ONN) entitled "Advocacy and Political Activities: Busting myths and misconceptions!"
I received an email from Marni Soupcoff of the Canadian Constitution Foundation. She discusses the narrative that supposedly no "right-leaning" groups are being audited for political activities. I thought I would share it.