May 13, 2009
Posted by Mark Blumberg on 05/13 |
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Canadian Charity Law
This case is not that interesting except for the facts. A church is accused of being involved with the fraudulent sale of official donation receipts, CRA is revoking their charity status, the church is asking for a stay of the revocation, CRA is asking to put in another affidavit and the court is saying no more affidavits lets get to the hearing. I guess we will find out how this turns out.
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Posted by Mark Blumberg on 05/13 |
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Canadian Charity Law
CRA in this letter to a charity outlines their position that a charity can issue official donation receipts for amounts when fixed amounts are paid by persons participating in an organized orchestra trip as long as all advantages are subtracted from the value of the donation receipt. As well where annual membership dues are paid by members towards the general operations of the Orchestra they can receive a official donation receipt minus the advantage. I think at some point CRA should develop a more robust position on when it is appropriate for a charity to be paying for travel expenses. This is an area of concern - we saw Universal Aide but there are a lot more complicated situations were charities are issuing donation receipts for expensive international travel and it is more in the grey zone. When in doubt, either as to the amount of an advantage or the appropriateness of issuing a tax receipt, a charity should not issue a tax receipt or contact CRA and get their advice.
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May 12, 2009
Posted by Mark Blumberg on 05/12 |
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Canadian Charity Law
According to CRA In 2008, the value of charity tax shelter gifting arrangements has been reduced by 1/2. This is an important victory for CRA in curbing some of the more extreme charity tax shelter arrangements.
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May 09, 2009
Posted by Mark Blumberg on 05/09 |
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Canadian Charity Law
The CRA has just released a Consultation on proposed Guidance on the Protection of Human Rights and Charitable Registration CRA is asking those interested to provide comments on the draft guidelines. The consultation will be of particular interest to those involved with human rights or the issue of political versus charitable. The consultation will close on July 31, 2009. The consultation can be found at:
http://www.cra-arc.gc.ca/chrts-gvng/chrts/cnslttns/ghrg-eng.html
May 08, 2009
Posted by Mark Blumberg on 05/08 |
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Canadian Charity Law
Canadian charities must file a copy of their financial statement along with the T3010 Registered Charity Information Return. In the past CRA was not as strict about this requirement but now they are following up on it more as people can ask CRA for a copy of a charities financial statement and CRA needs to make it available. Make sure you file your financial statements along with the T3010 or you will get a notice like this ...
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The Canadian legal and philanthropic publication The Philanthropist is now both online and FREE. You just need to register and will find some very good articles on different issues affecting charities and non-profits in Canada. You can reach the website at: http://www.thephilanthropist.ca/index.php/phil/index While you are at it you can check out my new article on Mergers and Amalgamations within the Canadian Non-Profit and Charity Sector.
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May 01, 2009
Posted by Mark Blumberg on 05/01 |
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The Supreme Court of Canada has dismissed an appeal with costs by the Choson Kallah Fund of Toronto to a Federal Court of Appeal decision which I had written on previously at:
http://www.globalphilanthropy.ca/index.php/blog/cra_revokes_choson_kallah_fund_of_toronto/ and http://www.globalphilanthropy.ca/index.php/blog/canada_revenue_agency_deregistering_record_number_of_questionable_canadian_/ and
http://www.globalphilanthropy.ca/index.php/blog/millennium_charitable_foundation_case_fca_not_impressed_with_charity_tax_sh/ This is an important victory for those who do not want the charity sector in Canada to be overrun by tax avoidance and evasion schemes. It also shows that with abusive charity tax schemes the Supreme Court is prepared to allow CRA to immediately revoke the charitable status rather than allowing them to keep their status while appealing all the way to the Supreme Court.
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