November 27, 2016

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. 

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November 25, 2016

CRA has released a folio on “Split-receipting and Deemed Fair Market Value”

CRA has just released a chapter in their Income Tax Folio series for charities and non-profit organizations.   The new part is S7-F1-C1, Split-receipting and Deemed Fair Market Value.  Income Tax Folios are CRA’s official summary of its interpretation on certain income tax matters and this is the first chapter for Folio 1 Charitable Gifts and Deductions. The new folio relates to subsections 248(30) to (41) of the Income Tax Act (Canada), which contain the split-receipting rules and deemed fair market value rule.

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November 24, 2016

Recording available for CCLA webinar by Mark Blumberg on CRA’s political activities consultation

Mark Blumberg recently presented a webinar for the Canadian Charity Law Association (CCLA) to discuss CRA’s consultation on political activities and the importance of Canadian charities conducting political activities.   The deadline for submissions to CRA has been extended to December 14, 2016.

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November 24, 2016

Submissions being accepted for Canada’s Volunteer Awards

Employment and Social Development Canada is running the Canada’s Volunteer Awards program, to recognize the outstanding contributions of individual volunteers, not-for-profit organizations and businesses in Canada that are helping communities. 

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November 24, 2016

CRA providing electronic version of Form T2081

CRA recently announced that the mailing of a printed copy of the Form T2081, Excess Corporate Holdings Worksheet for Private Foundations will no longer be sent out to affected charities. However this form will be accesible to affected charities on the CRA website.  

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November 24, 2016

Deadline for CRA consultation submissions on political activities extended

CRA recently announced that the deadline for online submissions for its political activities consultation has been extended to December 14th, 2016.  The CRA is looking for feedback on the rules and CRA's guidance relating to political activities. You can email your submissions to CRA at consultation-policy-politique@cra-arc.gc.ca.

November 23, 2016

Recent changes to Corporations Canada CNCA documents

Corporations Canada recently implemented changes to a number of its forms on its website under the Canada Not-for-profit Corporations Act ('CNCA'), the Canada Business Corporations Act, and the Special Act of Parliament.

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November 09, 2016

Some basic questions charities should ask if they are considering political activities

If your charity is considering conducting political activities here are some basic questions you might want to ask:

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November 09, 2016

Blumbergs looking to hire Charity and Corporate Law Clerk / Legal Assistant

We are looking to hire Charity and Corporate Law Clerk / Legal Assistant,  Here is further information

November 05, 2016

20 Ways We May Be Able To Help You With ONCA as We Go Into 2017

For some the mention of ONCA causes anxiety or anger.  Never fear - help is here!  Here are "20 Ways We May Be Able To Help You With ONCA as We Go Into 2017".

November 03, 2016

Mark Blumberg’s article “CRA consultation on political activities – to submit or not to submit?”

I recently wrote an article for Hilborn entitled "CRA consultation on political activities – to submit or not to submit?"  Here is the text of the article:

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November 03, 2016

CRA is now including a T3010 reminder notice in Notification of Registration letters

Recently we noticed that CRA is now including a T3010 reminder notice in the Notification of Registration letters being issued to new Canadian registered charities. The reminder notice relates to the due date of the charity's annual information return with CRA.  

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November 03, 2016

CRA releases new educational video series on ‘Gifting and Receipting’

CRA recently released its first video as part of a new educational video series on 'Gifting and Receipting'.  This series is meant to educate the public, donors, and those involved in the charitable sector on the type of donations that are tax-receiptable and the different CRA rules regarding receipting.  

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November 02, 2016

An ICN Webinar – CRA Regulations and the Political Activities of Charities

I am pleased to be co-presenting to the ICN a webinar on "CRA Regulations and the Political Activities of Charities".

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October 29, 2016

Blumbergs’ Snapshot of the Ontario Charity Sector 2014 - focus on Ontario registered charities

We are proud to present the Blumbergs’ Snapshot of the Ontario Charity Sector 2014.  The data subset used is the CRA's 2014 T3010 data but only for registered charities based in Ontario.   

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October 26, 2016

V. Ross Morrison v. The Queen - appeal to the Federal Court of Appeal dismissed

We had previously covered the V. Ross Morrison v. The Queen case dealing with the Canadian Humanitarian Trust and the Canadian Gift Initiatives donation programs.  The appellants appealed the earlier decision of Justice F.J. Pizzitelli of the Tax Court of Canada and that appeal was recently dismissed by the Federal Court of Appeal.

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October 26, 2016

CCLA Webinar to discuss the CRA’s new consultation on political activities with Mark Blumberg

As many know the CRA has launched a consultation on political activities by Canadian charities.  The Canadian Charity Law Association will be having Mark Blumberg present a webinar on the consultation and various ways of responding or not responding to it. The webinar will be on Tuesday, November 15, 2016 at 12:00PM EST.  You can register here for the webinar.  It is free but there is limited space.  

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October 26, 2016

UK Charity Commission finds misconduct by charity due to deficient safeguarding procedures

The UK Charity Commission has published a report regarding its inquiry into a registered charity (the Bristol Community Church Trust). The inquiry started in 2011 and related to sexual abuse allegations that were made against the charity's youth pastor and the inadequacy of the charity's internal safeguarding practices with respect to their response to these allegations.  

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October 22, 2016

Charities Directorate Political Activities Education and Information Plan

As part of the CRA focus on political activities the CRA did some educational activities and awareness raising about the rules for Canadian charities conducting political activities.  Here is a copy of the Charities Directorate Political Activities Education and Information Plan.

October 18, 2016

CRA letter on improvement districts qualifying as a municipal or public body

CRA has released a letter which discusses whether improvement districts, particularly in British Columbia, would be considered municipal or public bodies performing a function of government for the purpose of paragraph 149(1)(c) and therefore able to issue donation receipts as a qualified donee. CRA determined that improvement districts could qualify as a municipal or public body performing a function of government because they have a governance function, and exercise powers similar to those of municipalities (whether providing one or several services to the public).  Here is a copy of the full CRA letter.  

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October 17, 2016

Blumbergs’ Snapshot of the Ontario Charity Sector 2014 to be released

On October 28, 2016 at the Blumbergs' Charity Law Institute we will be presenting the results of the Blumbergs’ Snapshot of the Ontario Charity Sector 2014 including how the numbers have changed between 2011 and 2014.  

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October 17, 2016

The Foundation Payout Debate at Arnova in Washington

I am pleased to be on a panel at Arnova in Washington entitled "The Foundation Payout Debate: Comparative Perspectives on Distribution, Perpetuity and the Role of Foundations".

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October 16, 2016

Institute of Corporate Directors Collaboration for Greater Impact - November 22, 2016

I am looking forward to presenting at the upcoming ICD session Collaboration for Greater Impact on November 22, 2016.  The panel will include Rahul Bhardwaj (CEO ICD), Joanne Doyle (UWTYR), Donna Duncan (CEO The Hincks-Dellcrest Centre), Ian Smith (Chair The Hincks-Dellcrest Centre) and myself.  My role on the panel will be to deal with legal aspects of mergers and amalgamations.  

October 15, 2016

CRA Q&A on Charity Sector regulation and political activities

Here is a CRA Questions and Answers on Charity Sector regulation and political activities from 2012 that was obtained through access to information.  It discusses the Charities Directorate's role, strategic priorities, how charities will be selected for audit, and other matters.

October 08, 2016

Draft CRA Communications Strategy in January 2013 on charities and political activities

Here is the Draft CRA Communications Strategy from January 2013 on charities and political activities. The comms strategy discusses CRA's response to the 2012 Federal Budget changes affecting Canadian charities and political activities.    

Do you require legal advice with respect to Canadian or Ontario non-profits or charities?

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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.

mark@blumbergs.ca
416.361.1982
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