Revised P113 – Gifts and Income Tax 2020 – deals with tax benefits of donating to charities

2020 was a turbulent year.   The CRA has updated their document P113 – Gifts and Income Tax for 2020.  The P113 is a helpful guide to the tax…

In 2021 T3010s will be due within 6 months of the end of a charity’s fiscal year, unlike 2020.

In 2020 CRA gave an extension to many charities to deal with the unexpected events around COVID.  In 2021, unless the situation changes drastically,…

Updated CRA Form AUT-01 Authorize a Representative for Offline Access from CRA for charities and others

CRA has published a newer version of Form AUT-01 Authorize a Representative for Offline Access in late December 2020.  The Form AUT-01 can be used by…

CRA releases the Report on the Charities Program 2018 to 2020

The CRA recently released the Report on the Charities Program 2018 to 2020. If you are very interested in the charity sector in Canada you might find…

CBC “Pandemic tests limits of religious freedom as churches set to fight B.C.’s COVID-19 rules in court”

The CBC's Jason Proctor wrote an article today on "Pandemic tests limits of religious freedom as churches set to fight B.C.'s COVID-19 rules in…

Canadian charities can have relationships with non-charities but need to have adequate separation

We recently did a course entitled Multiple Corporate Structures for Canadian For-Profits, NPOs, + Charities to Enhance Flexibility and Impact.…

Happy Holidays from the OECD – a very interesting report on different countries and how they treat philanthropy and charities

An interesting report from the OECD on charities in many different countries recently was published. It was given a really exciting title namely…

Another version of CRA’s guidance on advancement of religion released in an access to information request

We have been blogging about CRA's draft guidance "Advancement of religion and charitable registration" in 2009, 2017 and 2018.   Essentially CRA has…

CRA Ministerial Welcome Package – excerpts dealing with charities

We recently received a copy of the CRA Ministerial Welcome Package which is dated November 2019. There are a number of references to charities…

Why does CRA ask about charitable “activities” and not just about charitable “purposes”

In a recent CRA document, we obtained that was released through access to information, it provides a good explanation of why CRA cares about…

CRA document “Purposes Not Being Furthered” dealing with charity applications without adequate information on activities

About 4000 groups apply each year to the Charities Directorate of CRA to receive registered charitable status and about 46% obtain that status.  The…

Mark Blumberg’s testimony to the Standing Committee on Access to Information, Privacy and Ethics (ETHI) on CSSG/WE Charity Scandal

On Friday, December 11, 2020 I gave testimony to the Standing Committee on Access to Information, Privacy and Ethics (ETHI) on the CSSG and We…

CRA revokes as a result of audit first 2 charities in over a year

The CRA has revoked its first two registered charities in over a year.  Actually, over 13 months not one charity has been revoked.  Some think that…

CRA updates guidance CG-027, Public policy dialogue and development activities by charities – only minor changes

The CRA has updated their guidance CG-027, Public policy dialogue and development activities by charities.  There were only minor changes to the…

CRA releases foreign activity guidance after multi-year delays as well as guidance on intermediaries working in Canada

CRA released today the updated guidance CG-002, Canadian registered charities carrying on activities outside Canada.  Essentially, this guidance…

Mark Blumberg to present as part of a panel at the AFP GTA Congress 2020 on “WE have a Problem”

Here is a description of the presentation on November 24, 2020:   Lunch ’N Learn Panel: WE Have a Problem   Jaya Mootoo , Ann…

CRA accepts over 170 voluntary revocations

The Canada Gazette on October 17, 2020 published the names of over 170 Canadian registered charities that had requested voluntary revocation.  Here…

The WE Charity scandal and its impact on the Canadian charity sector?

A lot has happened since we originally published this article on September 4th so here is an updated version below.     The WE Charity…

Now is the time to get onto CRA’s Digital Services for Charities

While restrictions are easing up and businesses are getting back to work, now is still a good time for registered charities to get on to CRA's new…

CRA Charities Directorate email today on upcoming changes with our comments

The Charities Directorate of CRA sent out an email today to their electronic mailing list.  The full text is below and our comments are in [brackets…

What will be the impact of the WE Charity scandal on the Canadian charity sector?

The WE Charity scandal has now been going on for over 2 months.  A few weeks ago the Minister of Finance resigned and parliament was prorogued.  Some…

CRA asking about cryptocurrencies on charity audits

When CRA audits charities they typically send a long questionnaire to be filled in by the charity on many different issues.  With some…

If your CNCA directors change – you need to let Corporations Canada know in a timely way!

With the current focus on WE Charity and the CSSG program, there is a lot that can be learned about transparency in the charity sector.   I will now…

Transparency in the Canadian Charitable Sector and the T3010 Registered Charity Information Return Online Course

Every year we do a 3-hour course on transparency and the T3010.   This year there has been a lot of interest in transparency around charities.   On…