May 18, 2012
Here is an excerpt from a speech by Cathy Hawara, Director General of the Charities Directorate of the CRA on the issue of Canadian charities and political activities.
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Here are some comments from Cathy Hawara, Director General of the Charities Directorate, relating to the issue of Canadian charities and ineligible individuals rules in the 2011 Federal Budget.
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Cathy Hawara, Director General of the Charities Directorate, made some comments on the 2012 Federal budget changes affecting the category of qualified donee charitable organizations outside Canada to which Her Majesty in right of Canada has made a gift. She also addressed some of the media confusion about those changes.
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Here are some comments from Cathy Hawara, Director General of the Charities Directorate, relating to the 2011 Federal Budget provisions enhancing transparency for qualified donees (ie. those organizations who can issue official donation receitps).
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May 16, 2012
Posted by Mark Blumberg on 05/16 |
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Canadian Charity Law
The Canadian Press article “Controversial Islamic school ordered out of Toronto public school property” raises some interesting issues. The TDSB is the largest registered charity in Canada with over $3 billion in revenue. Many people don’t know but lots of school boards are registered charities.
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May 15, 2012
CRA has imposed a penalty on the HINDU MISSION OF MISSISSAUGA and the HINDU TEMPLE SOCIETY OF CANADA. You can read on the CRA website the amounts and the reasons.
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May 12, 2012
There have been a number of articles dealing with Canadian charities and political activities over the last few weeks. Here are some of them:
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May 09, 2012
The Federal Court of Appeal recently released a decision in The Sheldon Inwentash and Lynn Factor Charitable Foundation matter. Essentially the question is whether an charity that has one trustee can be a public foundation or must it be a private foundation. The Trust was given charitable status as a private foundation and the Trust appealed arguing that it should be designated a “public foundation”. The court starts of by discussing the standard of review that would be used and then analysed the relevant Income Tax Act provisions. In terms of standard of review CRA argued that a decision on whether a charity is a private or public foundation is “mixed fact and law which is subject to review on the standard of reasonableness.” as opposed to an “extricable question of law to be reviewed on the standard of correctness”. The Court felt that some piece of the decision as to whether a charity is a private foundation could a matter of law and then subject to the higher standard of correctness. So the courts applied the higher standard of correctness to the CRA decision and then agreed with the CRA that they had acted correctly. The court concluded that a charity with one trustee will be a private foundation as CRA had determined. The decision also looks at the differential treatment of private foundations and discusses some of the history of why private foundations were treated differently than public foundations and concerns about private foundations.
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May 08, 2012
I presented to the House of Commons Standing Committee on Finance today along with 5 other witnesses. There was a lively discussion of transparency, cross border philanthropy, tax incentives and preventing abuse of registered charities.
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Here are some receipting webinars prepared for the Charity Law Information Program in French by Daniel Brunette. They are free and last approximately 1 hour each.
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