Charities Directorate of CRA adds many new documents to website

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. 

Here are some new and recently revised documents on the CRA website:

RC4424   Completing the Tax Return Where Registration of a Charity is Revoked
http://www.cra-arc.gc.ca/E/pub/tg/rc4424/

These documents relate to registration of Canadian charities:

Make an informed decision
http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/rgstrtn/mnd-eng.html

Advantages of registration
http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/rgstrtn/dvr-eng.html

Obligations of registration
http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/rgstrtn/blr-eng.html

Consequences of terminating registration http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/rgstrtn/ctr-eng.html

Questions and answers on the treatment of enduring property for the purposes of the disbursement quota
http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/csp/csp-e10-fqs-eng.html

Checklist for charities on avoiding terrorist abuse
http://www.cra-arc.gc.ca/chrts-gvng/chrts/chcklsts/vtb-eng.html

Revised Summary Policy, CSP-S14, Sport
http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/csp/csp-s14-eng.html

New Guidance, CPS-027, Sports and Charitable Registration
http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cps/cps-027-eng.html

CHARITY REGISTRATION
New topics have been added to the Applying for registration (http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/menu-eng.html) section:
How to apply http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/htply-eng.html
What is charitable?  http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/cpc/wtc-eng.html
Describing your activities http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/cpc/dsc-eng.html
The application review process http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/pprp-eng.html
What is a governing document?  http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/gdc/wgd-eng.html
Incorporation documents http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/gdc/ncd-eng.html
Constitutions http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/gdc/cnsts-eng.html
Trusts http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/gdc/trsts-eng.html

Revised Summary Policy CSP-R20, Research http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/csp/csp-r20-eng.html

New Guidance CPS-029, Research as a Charitable Activity http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cps/rsrch-eng.html

Revised Policy Commentary CPC-012, Expenses incurred by volunteers
http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cpc/cpc-012-eng.html

Mark Blumberg is a lawyer at Blumberg Segal LLP in Toronto, Ontario.  He can be contacted at .(JavaScript must be enabled to view this email address) or at 416-361-1982. To find out more about legal services that Blumbergs provides to Canadian charities and non-profits please visit http://www.canadiancharitylaw.ca or http://www.globalphilanthropy.ca

This article is for information purposes only. It is not intended to be legal advice. You should not act or abstain from acting based upon such information without first consulting a legal professional.