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.

October 15, 2019

CRA Sending Out T3010 Reminders

CRA is now sending out reminders to registered charities to file their T3010s on time. This reminders are going out roughly 3 months before the charity's T3010 due date. Here is a redacted copy of the notice.

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October 13, 2019

Blumbergs Canadian Charity Sector Snapshot 2017

We are pleased to launch our Blumbergs Canadian Charity Sector Snapshot 2017  with information on the Canadian registered charity sector for 2017.  2017 is the last year that there is currently full data available.   

October 12, 2019

Some government of Canada material on social enterprise, social innovation and social finance

Here are some documents relating to social finance, social investments and social enterprise that have been requested by various people through the Canadian access to information system from the Canadian Federal Government.  These documents are probably of interest to some who are in the social finance and social enterprise space.

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October 08, 2019

Upcoming Webinars for the Canadian Charity Law Association

The Canadian Charity Law Association is delivering some upcoming webinars. Registration is free but space is limited. Topics are subject to change. 

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October 02, 2019

Is employer contribution to employee crowdfunding a taxable benefit?

There is an interesting letter from CRA dealing with "Whether an employer's contribution to an employee's crowdfunding campaign raising funds to help with additional costs for caring for their child, who was born with XXXXXXXXXX, is a taxable benefit."  The CRA provides an outline of the factors to be considered.  CRA notes that it is ultimately a question of fact - are the funds a "voluntary contributions received by an individual in their personal capacity" and if so they are generally not required to be included in income as opposed to employment income or disguised remuneration.  The employer would also not get to deduct the funds provided to the crowdfunding campaign as a business expense. 

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September 27, 2019

ONCA - does no update mean no ONCA?

I have been asking the Ontario government for months for an update on whether ONCA is coming into force and when.   On September 25, 2019 I received a short note from the Policy and Business Law Unit of the Ministry of Government and Consumer Services (MGCS).  They noted "Thank you for your inquiry to the ministry regarding the Ontario Not-For-Profit Corporations Act (ONCA).  The ministry is working to bring ONCA into force as early as possible."  In January 2019 they noted "The ministry is continuing to work to bring the ONCA into force as early as possible with a target of early 2020".[my emphasis] Note they seem to be omitting the part about targeting early 2020.  I guess we are supposed to read the tea leaves - does that mean that it will be coming in early 2020, some other time or not coming in at all.  Your guess is as good as anyone.   

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Charity Lawyer Mark Blumberg

Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.

mark@blumbergs.ca
416.361.1982
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