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.

August 02, 2015

Cathy Hawara’s comments on political activities and compliance in a May 2015 speech

Political activities and charities has been a hot button issue over the last few years.  With Prime Minister Harper launching the 2015 election today it is important for Canadian charities to be aware of their legal obligations and to comply with them. Here are excerpts from the comments by Cathy Hawara, Director General of the Charities Directorate of the Canada Revenue Agency, on political activities and compliance in a May 2015 speech that CRA released on Friday.    

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August 02, 2015

Cathy Hawara’s comments on late filing of the T3010 in a May 2015 speech

Registered Charities every year must file the T3010 Registered Charity Information Return.  It is supposed to be filed within 6 months of the fiscal year end for each charity.  Here are excerpts from the comments by Cathy Hawara, Director General of the Charities Directorate of the Canada Revenue Agency, Canadian charities and late filing of their T3010 in a May 2015 speech.   

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July 31, 2015

Guindon v. Canada - SCC upholds third party civil penalties under the ITA

In the recent Supreme Court of Canada decision Guindon v. Canada - 2015 SCC 41 the SCC has upheld the third party civil penalties provided under the Income Tax Act.

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July 30, 2015

Public Television Assoc. of Quebec v. CRA - confirms CRA guidance and direction and control rules

In a recent decision of the Federal Court of Appeal Public Television Association of Quebec v. Canada (National Revenue), 2015 FCA 170 the court dealt with funding by a Canadian registered charity of a US charity.  There have been 3 earlier cases dealing with foreign activities and direction and control and this case confirmed the same rules and CRA's important guidance on the subject.  The FCA upheld the revocation of the PTAQ because it was acting as a conduit and making gifts to a non-qualified donee.  There is a good discussion of what is a conduit and how this particular fact situation is a conduit. 

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July 26, 2015

RCAAA Transparency Project

As part of the Sean Blumberg Transparency Project we have requested from the CRA copies of the Registered Canadian amateur athletic associations (RCAAAs) T2052 and financial statements for each of the RCAAAs.  None of this information is provided on the CRA website or anywhere else unless an individual RCAAA puts it up on their website.  For a full list of RCAAAs see CRA's website.  We will be adding additional RCAAAs in the next few weeks.

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Charity Lawyer 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.

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