Finance releases further information today on wage subsidy for business, non-profits and charities – more details to follow 

Finance today, April 1, 2020, released further information on wage subsidies for business, non-profits and charities.   The wage subsidy is about $71…

Ontario PGT has issued a “Statement on Accessing Restricted Purpose Trust Funds Prior to Obtaining a Court Order During the COVID19 Pandemic”

The Ontario Public Guardian and Trustee has issued a "Statement on Accessing Restricted Purpose Trust Funds Prior to Obtaining a Court Order During…

CRA Charities Directorate announces extension of T3010 filing deadlines until December 31, 2020 in response to COVID-19

The CRA announced tonight that registered charities filing deadline for the T3010 that were or will be due from March 18, 2020 till December 31,…

“Canada’s COVID-19 Economic Response Plan: Support for Canadians and Businesses” will also help charities

Here is a document from finance released today Canada’s COVID-19 Economic Response Plan: Support for Canadians and Businesses.  It is a large package…

A discount for Blumbergs online courses until April 1, 2020

Over the last year, Blumbergs has released 8 online courses.   In case you are interested we have provided over the next 2 weeks a 50% discount…

Blumbergs releases new Canadian Charity Legal Checklist for 2020 by Mark Blumberg

Here is an updated Canadian Charity Legal Checklist by Mark Blumberg.  It is a checklist for Canadian registered charities to assist them with…

With COVID-19 can you file your T3010 Registered Charity Information Return on time?

SEE NEW BLOG WITH UPDATES CRA Charities Directorate announces extension of T3010 filing deadlines till December 31, 2020 in response to COVID-19…

CRA updates pages dealing with penalties of suspension for charities, RCAAAs and RJOs

CRA recently updated their page dealing with Penalties and suspensions.  The big changes appear to be a whole section on penalties and suspension for…

Filing your T3010 for 2019 – more options for Canadian charities

Canadian registered charities now have more options when it comes to filing their T3010 for 2019.  The form can be filed electronically through the…

CRA revoking dormant charities

We recently put online CRA letters to registered charities that had been revoked over the last few years as a result of audit.   It was interesting…

The TCC rejects abusive charitable gifting tax scheme in Tudora v. The Queen

On January 27, 2020, the Honourable Justice Ronald MacPhee of the Tax Court of Canada (TCC) rejected an appeal from Alexandru Tudora dealing with the…

FCA dismisses Markou appeal in “Donation Program for Medical Science and Technology”

The Federal Court of Appeal on December 5, 2019 dismissed the appeal in Markou V. Canada relating to the 'abusive charity gifting tax scheme'…

Tax preparer given prison sentence for false charitable donation receipts

Here is a recent bulletin from CRA dealing with the problem of fraudulent official donation receipts.   Canada Revenue Agency Feb 07, 2020,…

CRA replaces RC59 with Form AUT-01 Authorize a Representative for Access by Phone and Mail

CRA has said that they will no longer accept the RC59 Business Consent for Offline Access and now as of today one will need to use the new Form…

Recent CRA letters of revocation for Canadian registered charities -2015-2018

Here are the CRA letters from a number of recent Canadian registered charity revocations.  These letters from CRA cover many different grounds for…

Donor Advised Funds can have greater secrecy – it can also be a problem

Donor Advised Funds are registered charities in Canada that allow a donor to donate to the charity but the donor retains the ability to recommend…

CRA’s Top Five Audit Issues

If you have ever wondered what are some of the most common findings CRA has when it audits charities well here is the "Top Five Audit Issues":…

TCC Ruling on Failure to Maintain Adequate Books and Records with Foreign Activity and Suspension

On June 28, 2019, the Tax Court of Canada released its decision Promised Land Ministries v the Queen, in which it upheld CRA's decision to…

Registered Charities and CRA Charity Audits

The Canada Revenue Agency’s (CRA) Charities Directorate is the de facto regulator of Registered Charities in Canada and they audit between 600 and…

Informal Risk Reviews are Excellent Value for Money for Registered Charities

I wrote an article many years ago encouraging informal legal reviews by non-profits and charities. It was called “Canadian nonprofit and charity…

CRA Charities Directorate Audit Statistics

In a presentation to E&Y Gary Huenemoeder of the Charities Directorate provided certain updated audit statistics for 2016-2017 which shows the…

Third-party civil penalty disclosure from CRA – 164m in penalties from 2009 – 2016

CRA has provided information through ATIP on third-party civil penalties from 2009 to 2016.  The number of completed third-party…

Ignorance isn’t bliss for large registered charities anymore as CRA focuses audits on them

CRA uses a risk based approach to deciding which charities are to be audited. CRA a few months ago announced they are adjusting their audit strategy…

Charities Directorate statistics on audits for 2015/2016

We recently had Gary Huenemoeder of the Charities Directorate presenting at our Blumbergs' Charity Law Institute and providing an update on charity…