We assist Canadian charities, their staff and boards of directors, to understand their legal and ethical obligations when operating a Canadian registered charity and provide insights and information to non-Canadian charities interested in operating or fundraising in Canada.
The charitable sector in Canada has become more challenging. It is highly competitive with over 86,000 Canadian registered charities. As well donors, regulators, media, the public as well as other stakeholders, have increasingly high expectations of charities and how they operate. We assist charities in Canada grapple with these important legal and standards issues.
We recently wrote about obtaining the CRA guidance on advancement of religion at CRA’s Draft Guidance Advancement of religion and charitable registration is released through ATIP. That article included a July 2016 version of the CRA guidance on religion which had not been released by CRA except through the ATIP request. Apparently CRA has been using that guidance or similar guidance since 2013. We recently obtained another copy of the draft guidance advancement of religion and charitable registration dated May 2017. The text is identical to the 2016 version so we know that at least until May 2017 this document was the internal guidance of CRA on advancement of religion and charity registration.
Here is our article Common Paragraphs from CRA in the Notification of Registration Regarding Operating a Registered Charity. It provides many of the common warnings or suggestions from CRA that are included in Notifications of Registration from the Charities Directorate.
Here is our article CRA letter on Ineligible Individual and Impact on Charity Application which provides a copy of a standard letter when CRA determines that an ineligible individual may be involved with a charity application.
The Canadian Charity Law Association is delivering some upcoming webinars. Registration is free but space is limited. Topics are subject to change.
The case of Markou v. The Queen, 2018 TCC 66 (CanLII) in the Tax Court of Canada dealt with a leveraged donation program called “Donation Program for Medical Science and Technology”- what CRA used to refer to as an "abusive charity gifting donation scheme". The TCC determined that there was no donative intent and no gift.
The Charities Directorate of the CRA appears to be making further changes to their website. It moved in 2017 to the main Canada.ca Federal government website. Now I noticed their A-Z index of topics is now searchable. I think this new functionality is very helpful. I had commented on how helpful this list is in the past and having it be searchable is even more helpful. Hopefully, CRA will continue working on the searchable list to make it more relevant and easier for people to find information.