The CRA has just published a very helpful page entitled “Checklist for Charities on Avoiding Terrorist Abuse” and it can be found at:
http://www.cra-arc.gc.ca/chrts-gvng/chrts/chcklsts/vtb-eng.html
The Standing Committee on Industry, Science and Technology presented a report on the Bill C-4, An Act respecting not-for-profit corporations and certain other corporations and has suggested a number of amendments. Here is the report http://www2.parl.gc.ca/HousePublications/Publication.aspx?DocId=3821518&Language=E&Mode=1&Parl=40&Ses=2 Here is the slightly revised bill at:
http://www2.parl.gc.ca/HousePublications/Publication.aspx?DocId=3829002&Language=e&Mode=1
Here is a copy of a draft paper delivered by Terry de March, Director General of the Charities Directorate, at a conference in Australia. At some point in the future CRA may have a consultation on this topic and the document may or may not be similar to this draft. Here is the Draft Consulation on Proposed Guidance on Advancement of Religion as a Charitable Purpose from the Charities Directorate of the Canada Revenue Agency
In the recent Federal Court of Appeal case Universal Aide Society v Minister of National Revenue, 2009 FCA 107 (F.C.A. Apr 02, 2009), the court denied an injunction by the charity to prevent the CRA from publishing a Notice of Intent to Revoke the registration of the charity.
CRA has been busy updating their website at http://www.cra-arc.gc.ca/chrts-gvng/chrts/menu-eng.html If you are interested in rules and regulations for Canadian charities and have not visited the CRA website recently then I encourage you to do so.
The CRA has just published a very helpful page entitled “Checklist for Charities on Avoiding Terrorist Abuse” and it can be found at:
http://www.cra-arc.gc.ca/chrts-gvng/chrts/chcklsts/vtb-eng.html
I recently read a little book entitled Building Capacity Through Financial Management: A Practical Guide by John Cammack. It is published by Oxfam.
Every Canadian registered charity has to file a T3010 information return each year. The return must be filed no later than six months after the end of the charity’s fiscal period.
CRA has added a disclaimer at the top of its T3010 Registered Charity Information Return information on their website:
“The information displayed below has been manually entered by the CRA from the registered charity’s Registered Charity Information Return. This information has not necessarily been verified for accuracy or completeness by the Charities Directorate. Registered charities that notice problems with their online information should visit the amendment page for instructions on how to correct the information.” (my emphasis added)
Canadian charities whose fiscal year end is in 2009 need to file the T3010B within 6 months of the 2009 fiscal year end. The T3010B is a mixed accounting and legal form that requires more information than the previous T3010A.
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If you require legal advice with respect to Canadian or Ontario non-profits or charities please contact Mark Blumberg at .(JavaScript must be enabled to view this email address) or at 416-361-1982 x237 www.canadiancharitylaw.ca