Transparency

May 29, 2017

CRA to make automated calls to Canadian registered charities to file their T3010

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.  

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May 28, 2017

Charities, Regulation and Donors - some international perspectives from the CCLA

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.

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May 28, 2017

Ploughman v. The Queen, 2017 TCC 64

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.

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May 28, 2017

Some recent blogs on charities and political activities by Mark Blumberg

Here is a note I prepared called Some recent blogs on charities and political activities by Mark Blumberg.  Yes I know the title is very original.  I came up with it myself.    

May 27, 2017

Blumbergs’ Canadian Charity Law Institute 2017 - save the date!

We are pleased to announce the Blumbergs' Canadian Charity Law Institute 2017 will be on Monday October 16, 2017. Further details will follow.  Registration and early bird information is here.  

May 09, 2017

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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March 30, 2017

Blumbergs’ Canadian Charity Sector Snapshot 2015

We have just released our Blumbergs' Canadian Charity Sector Snapshot 2015. Lots of interesting statistics and information on the Canadian charity sector.  As well if you want information on individual charities or want to sort charities based on about 20 criteria checkout our charity data site at www.charitydata.ca

March 30, 2017

Guidance for Professional Athletes considering Philanthropy in Canada - Part 2

Kate Robertson and Mark Blumberg recently prepared Part 2 of the article series, Guidance for Professional Athletes considering Philanthropy in Canada. This article provides suggestions and tips for professional athletes (and their trusted advisors) with respect to estabishing and operating a successful Canadian registered charity.

March 19, 2017

OHA Strengthening Foundation Governance: Current Issues, Challenges and Solutions

The Ontario Hospital Association is having a conference entitled "Strengthening Foundation Governance: Current Issues, Challenges and Solutions".  I will be presenting on Charitable Giving, Transparency and Standards. There will be a number of other interesting presentations.  

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March 18, 2017

Australian charity commission to crack down on inappropriate political activities by charities

This recent article in The Guardian entitled Charity regulator to crack down on political advocacy after complaints discusses how the Australian Charities and Not-for-profits Commission (ACNC) has cracked down on certain political activities by charities in Australia and how the ACNC is asking for less secrecy and more transparency in dealing with charity compliance issues.

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March 17, 2017

Lawsuit in BC over search and rescue charity’s allegedly deceptive fundraising.

The Vancouver Sun is reporting that North Shore Rescue is suing the Search and Rescue Society of B.C. over allegations that the latter groups has been using the name of the North Shore Rescue to raise money.  It will be interesting to see what happens with the lawsuit.  Here is the article "Charity denies wrongdoing in lawsuit over search-and-rescue fundraising".  There is also a CBC article entitled "SARBC 'extremely shocked' over North Shore Rescue fundraising lawsuit".

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March 17, 2017

CRA sending out notices on T3010 filings

Here is a redacted copy of a notice sent by the Charities Directorate of CRA reminding charities of their filing date and the consequences of not filing the T3010 Registered Charity Information Return within 6 months of the end of your fiscal year.  

March 11, 2017

IRFAN Canada makes application to Federal Court to remove terrorist designation

A number of Canadian charities have been revoked by CRA for supporting terrorism in addition to other concerns. One of those organizations was The International Relief Fund for the Afflicted and Needy (Canada) or IRFAN Canada. It lost its charitable status in 2011.  Subsequently in 2014 it was added to the list of terrorist organizations maintained under the Criminal Code.   Apparently a request had been made by IRFAN Canada to the Minister of Public Safety to de-list the applicant from the list of terrorist organizations. On December 22, 2016, the Minister of Public Safety denied the request.  Now IRFAN Canada has made an application to Federal Court for judicial review to set aside the denial.

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February 24, 2017

CRA has updated the T2050 form - Application to Register a Charity

The Canada Revenue Agency ('CRA') recently updated the T2050 form used by organizations when applying for charitable status with the Charities Directorate of the CRA. 

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January 16, 2017

Guidance for Professional Athletes considering Philanthropy in Canada

Kate Robertson and Mark Blumberg recently prepared an article, "Some thoughts on Professional Athletes and Philanthropy in Canada: Part 1" which provides helpful information and guidance for professional athletes and their trusted advisors who are exploring philanthropic options in Canada.  Part 2 of this article series will provide suggestions and tips for professional athletes on operating a successful Canadian registered charity.

December 27, 2016

Charity Commission report into a former charity named REDAID -lots of lessons for Canadian charities

The Charity Commission of England and Wales recently published an Inquiry Report into a former charity named REDAID.  It is well worth reading.  In Canada, directors of registered charities sometimes focus too much on the Income Tax Act requirements of a charity and ignore or are unaware of their fiduciary obligations.  Directors of registered charities have fiduciary duties that in some cases can be at a much higher standard than that which is provided under the Income Tax Act.  

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December 26, 2016

Which Canadian Private Foundations had the largest total expenditures in 2013-2015?

We recently reviewed the private foundations contained on the T3010 Registered Charity Information Return for 2013, 2014 and 2015.   We looked at who had the largest expenditures, what their total assets were and the percentage of total assets that were disbursed in that particular year.  Here are the results:

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December 23, 2016

BC Societies Act now in force

British Columbia’s new Societies Act (the “new Act”), which replaces the previous Society Act (the “old Act”), was passed on May 14, 2015, and recently came into force on November 28, 2016. Societies incorporated in British Columbia will have two years from November 28, 2016 to transition to the new Act.

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December 21, 2016

Did charitable giving in Canada really hit a 10-year low?

I recently read a press release from a Canadian think tank that said “Charitable giving in Canada hits 10-year low”. They proposed “In total, Canadians claimed $9 billion in charitable donations in 2014. But had Canadians donated in 2014 at the same rate as in 2006, Canada's charities would have received an additional $3.6 billion, for a potential total of $12.6 billion."  They also noted that Americans gave 1.42 per cent of their income to charity in 2014 -- more than two-and-a-half times what Canadians gave.” I guess their main points were that Canadians are becoming less generous and Canadians are not as generous as Americans.  I have issues with the arguments and the methodology.

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December 21, 2016

CRA releases new form for charities to change director, trustee, or like official information

The Charities Directorate of the Canada Revenue Agency (CRA) recently released a new form which allows charities to easily update CRA on any changes to their directors, trustees or like officials.  The Charities Directorate will not speak to an individual on matters relating to a Canadian registered charity unless they are an authorized representative of the charity so it is important that CRA has up to date and accurate information on file relating to a charity's directors, trustees or like officials.

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December 09, 2016

CRA releases new Guidance on Relieving conditions attributable to being aged

Canada Revenue Agency recently released a new CRA guidance, CG-026, Relieving conditions attributable to being aged and charitable registration that replaces the previous CPS-002 Relief of the Aged CRA guidance. 

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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

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 accessible to affected charities on the CRA website.  

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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 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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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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