February 24, 2010

International Pentecostal Ministry Fellowship of Toronto v. The Queen - (FCA) important case

In International Pentecostal Ministry Fellowship of Toronto v. The Queen (FCA) located at http://decisions.fca-caf.gc.ca/en/2010/2010fca51/2010fca51.html the Federal Court of Appeal confirmed CRA’s jurisdiction over Canadian charities registered under the Income Tax Act (Canada).  In quite a strongly worded statement the decision states “We have not been persuaded that there is any merit to the Appellant’s argument that the provisions of the ITA dealing with the registration and deregistration of charities are an unconstitutional infringement on provincial legislative authority. In our view, these provisions relate, in their pith and substance, to federal taxation, and accordingly they are intra vires the Parliament of Canada under subsection 91 (3) of the Constitution Act, 1867. Both the advantages of registration and the drawbacks of revocation relate solely to the tax treatment of charities and their donors. They do not impermissibly affect the affairs of charities in any other way, nor do they impede provinces from otherwise regulating charities.”  The court also rejected the charity’s argument that CRA by going to revocation did not follow its own guidance.  The court noted that CRA’s “decision falls squarely within the range of acceptable outcomes.” and that “it was reasonably open to the Minister to find the breaches sufficiently serious as to warrant revocation.”  This is important victory for charities and CRA in that it makes it clear that CRA can remove the charitable status of a sufficiently non-compliant charity. The public in Canada expects CRA as a regulator to regulate and sometimes that means removing the registered charitable status of groups that do not comply with the basic requirements of being a charity.  I would also commend the Federal Court of Appeal for the length of decision.  When a charity is making an argument that lacks “any merit” you don’t need a 20 page decision and a couple pages will do.

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February 23, 2010

Being Good at Doing Good Charity Conference in Toronto was a great conference

Just finished help organize the Being Good at Doing Good Conference organized by the Charity Law Information Program (CLIP) and supported by the Charities Directorate of the Canada Revenue Agency through its Charities Partnership and Outreach Program.  Thank you to CRA and Mackenzie Financial for sponsoring.  Thank you to all the CLIP and Capacity Builders staff who worked so hard on this project.  Also thanks go to all the speakers, especially those that came from afar,

February 17, 2010

How do you know if your Canadian non-profit is not really a charity under 149.1(l) of the ITA?

CRA provides their answer in this piece from the APFF 2009 Conference.

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February 13, 2010

Brochure released for Charity Law Information Program Conference in Toronto - great speakers/topics

Here is the Toronto Charity Law Information Program (CLIP) Being Good at Doing Good Conference brochure.

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February 12, 2010

Top Ethical Issues for Canadian Charities Webinar with charity lawyer Mark Blumberg

Here is a free archived webinar entitled “Top Ethical Issues for Canadian Charities”.  https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=505027&rKey=4ccd7037d565a5d1&act=pb

Cooperation and Mergers in the Canadian Charitable Sector Webinar with Mark Blumberg

Here is a free archived webinar entitled “Cooperation and Mergers in the Canadian Charitable Sector”. https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=624477&rKey=bb493098d9d816c9&act=pb

Webinar - Charities Working in Difficult Areas-16 Steps to Avoiding Involvement with Terrorism

Here is a free archived webinar entitled “Working in Difficult Areas: 16 Steps to Avoiding Direct or Indirect Involvement with Terrorism” with charity lawyer Mark Blumberg.  https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=506162&rKey=030166e88da95ab7&act=pb

Avoiding Extreme Misuse of Charitable Assets: Fraud, Money Laundering, and Terrorism Webinar

Here is a free archived webinar entitled “Avoiding Extreme Misuse of Charitable Assets: Fraud, Money Laundering, and Terrorism” with charity lawyer Mark Blumberg. https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=440632&rKey=dabdc720d228c0e6&act=pb

Foreign Activities: An In-Depth Review of Legal Issues with Charity Lawyer Mark Blumberg

Here is a free archived webinar entitled “Foreign Activities: An In-Depth Review of Legal Issues” https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=336577&rKey=4724562b329b659a&act=pb

Ethical Issues and Foreign Activities - a free webinar with Canadian charity lawyer Mark Blumberg

Here is a free archived webinar entitled “Ethical Issues and Foreign Activities” with charity lawyer Mark Blumberg.  https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=595442&rKey=2c43133114600d23&act=pb