June 30, 2009
The new Canada Not-for-profit Corporations Act has just received royal assent on June 23, 2009. The act has yet to be proclaimed in force and it will come into force on a day or days to be fixed by order of the Governor in Council. It is difficult to know when the bill will come into force. It could be 3-6 months or it could be a year or more. Industry Canada will have a lot of work to do with the regulations, forms, fees etc. Once the act comes into force current Canada Corporations Act corporations will have 3 years to continue into the new act assuming that no change or extension is made to the act. There will be a lot of material prepared by non-profit associations as well as professional advisors and others to assist CCA corporations with the transition. It makes little sense for most CCA non-profits to start worrying about this act until there is greater clarity and more time has elapsed.
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Posted by Mark Blumberg on 06/30 |
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Canadian Charity Law
CRA has just released “Consultation on the Proposed Guidance on Activities Outside of Canada for Canadian Registered Charities”. CRA is seeking input and comment by September 30, 2009. The Consultation was at http://www.cra-arc.gc.ca/chrts-gvng/chrts/cnslttns/ccrc-eng.html [It has now moved to ]http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cnslttns/ccrc-eng.html] Here is a permanent copy of the Consultation on the Proposed Guidance on Activities Outside of Canada for Canadian Registered Charities Proposed Guidance on Activities Outside of Canada for Canadian Registered Charities in PDF and here is a larger font printable version
I recently prepared a paper on an earlier draft of the guidance at:
http://www.globalphilanthropy.ca/index.php/blog/cra_consultation_on_foreign_activities_-_some_key_points/
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June 26, 2009
Posted by Mark Blumberg on 06/26 |
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Canadian Charity Law
CRA has just released its Guidance on Fundraising by Canadian charities. You can see the document in English at: http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cps/cps-028-eng.html and in French at:
http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cps/cps-028-fra.html It is 35 pages at 9.5 font. To make it easier to read I here is my slightly larger font (13 point font) version of the Guidance on Fundraising from CRA which is placed it in one PDF document if that helps anyone who wants to save it to their laptop or desktop and make notes on the document. For those who find it more convenient the Charity Law Information Program (CLIP), which is supported in part by funding from the Canada Revenue Agency, has taken the main document and inserted the content of the “Additional Information” directly next to the part of the the Guidance it is referring to. A reader can read the guidance from beginning to end without having to jump backwards and forwards between the two documents. The CLIP version of Fundraising Guidance is at: http://www.capacitybuilders.ca/files/resources/CRA_Fundraising_Guidance_1259599283.pdf
Whatever version you wish to use - this is a guidance document that anyone involved in governance and fundraising of charities should review.
For those that are interested in knowing more about the Fundraising Guidance as well here is a free 1 hour webinar on the CRA Fundraising Guidance - you can download it here https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=440027&rKey=482cc2c6dcf99042&act=pb
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June 24, 2009
Posted by Mark Blumberg on 06/24 |
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Canadian Charity Law
This CRA letter discusses when a registered charity (a church), will fund the attendance of children to a week long camp that is associated with the church and when the children that will attend the camp are not children of the church members and otherwise deal at arm’s length with the members whether the donations would be considered to be gifts.
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Posted by Mark Blumberg on 06/24 |
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Canadian Charity Law
The CRA recently discussed when a charity that provides affordable housing for people with intellectual disabilities is to receive a donation from a parent then “Can a charitable tax receipt be issued when parents make a donation to the charity to ensure accommodation for their child?”
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June 07, 2009
Posted by Mark Blumberg on 06/07 |
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Canadian Charity Law
Cassels Brock & Blackwell has just been hit with a major lawsuit over a tax shelter scheme. Here is a copy of the Statement of Claim in Lipson v Cassels Brock Blackwell LLP. None of the allegations in the statement of claim have been proven in court.
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June 01, 2009
Posted by Mark Blumberg on 06/01 |
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Canadian Charity Law
Buying lots of computer software can put a real dent in a charities budget. On the other hand software is essential and can save chariites lots of time and money. TechSoup Canada provides very discounted software to Canadian charities. They don’t have every piece of software but they have most of the most popular software. Check out http://www.techsoupcanada.ca/product
Here is a “Checklist for Charities on Avoiding Terrorist Abuse” put out by the Charity Directorate of Canada Revenue Agency. It is a concise and helpful tool for charities to use to ensure that their resources are not misused by those who support or are involved with terrorism. Many charities tell me that terrorism is not an issue for them - in fact the precautions suggested in this checklist are just as important for charities to understand and impliment to avoid money laundering, tax evasion, and general missappropriation of resources for non-charitable purposes. Terrorism is local as well as international. (for example the FLQ and the Oklahoma City bombing). http://www.cra-arc.gc.ca/chrts-gvng/chrts/chcklsts/vtb-eng.html
