OECD Report on Abuse of Charities for Money Laundering and Tax Evasion – Canada does very poorly

The OECD Report on Abuse of Charities for Money Laundering and Tax Evasion is well worth reading for anyone who cares about the Canadian charitable…

Millennium Charitable Foundation Case – Federal Court (FCA) not impressed with charity tax shelters

The Millennium Charitable Foundation Case deals with abusive charitable gifting schemes.  The Federal Court of Appeal (FCA) sided with CRA in…

Canadian charities and pharmaceutical donations -some ethical issues

There are many legal and ethical issues with the donation of pharmaceuticals to developing countries.  In this note I will touch upon some of…

Canada Revenue Agency Charities Directorate Update November 2009

This CRA Charities Directorate Update presented in November 2009 provides some interesting information and statistics on compliance issues for the…

Canadian Charity Donation Tax Shelters Make No Financial Sense – or any other sense

I was merrily reading the Business Section of the Globe and Mail on February 7, 2009, and there was an advertisement stating: “Donation Tax…

CRA calls an apple an apple – Project Trident

CRA has launched a new initiative called “Project Trident” in which they are targeting the “Triple Threat Tax Fraud” namely…

Canada Revenue Agency (CRA) Audits and Canadian Registered Charities

This article provides information and suggestions as to how a Canadian charity should, and should not, deal with CRA audits.  It also discusses…

CRA Warning to charities: no lending of charitable registration numbers

CRA has prominently posted the following warning on its website: Under no circumstances should a registered charity lend its registration number to…

CRA Revokes Choson Kallah Fund of Toronto as tax shelter donation arrangement

The problem of abusive charitable tax shelters using the developing world as a marketing tool continues.  It just goes to show the importance of…

How Much Should A Canadian Charity Spend on Overhead such as Fundraising and Administration?

Here is my updated article on “How Much Should A Canadian Charity Spend on Overhead This note discusses why low overhead may not be a good thing for…

Offshore Tax Havens, Harmful Tax Competition and International Development

Offshore tax havens are very detrimental to the Canadian tax base and under cut our social programs.  However, the effect of offshore tax…

CRA Fundraising Consultation – One giant leap forward in guidance for Canadian registered charities

In April 2008, CRA released a Consultation on proposed policy regarding fundraising by Registered Charities (RC4456-e) (“Fundraising…

Redeemer Foundation v. M.N.R. (F.C.A.)- Federal Court agrees with CRA on audit powers with charities

This case dealt with whether the Charities Directorate of CRA requires judicial authorization to request certain information from a registered…

Banyan Tree Foundation, law firm Fraser Milner Casgrain sued for $55m in class action lawsuit

The law firm of Scarfone Hawkins LLP in Hamilton has recently brought a class action lawsuit against a number of parties for their involvement with…

Has the regulation of Canadian charities operating outside of Canada become increasingly burdensome?

I often read commentators talking about the ‘increased burden’ placed by Canada Revenue Agency on Canadian charities operating abroad or the…

Regulation of Charitable Giving in Canada –A Presentation by Blaine Langdon

Here is a presentation by Blaine Langdon, Senior Policy Officer, of the Charities Directorate of the Canada Revenue Agency entitled Regulation of…

CRA Issues Notice of Suspension to International Charity Association Network

http://www.cra-arc.gc.ca/newsroom/releases/2007/nov/nr071129-e.html News release CRA Issues Notice of Suspension to International Charity…

Abusive Canadian Charity Tax Shelter Schemes

This article discusses certain ‘charitable’ gifting schemes which threaten to undermine the public and regulators confidence in the charitable…

Canadian Charities and Terrorism: Preventing Abuse of Your Favourite Canadian Charity

Charities, by virtue of their reputation and access to resources, in some cases make a tempting target for terrorists who are trying to acquire…

Top Receipting Concerns for Canadian Registered Charities by Mark Blumberg

89% of charities issue inappropriate receipts according to statistics from the CRA when they audit charities.  Other than non-filing the T3010…

How Much Should A Canadian Charity Spend on Overhead – an article by Mark Blumberg

Canadians are increasingly asking “How Much Should A Canadian Charity Spend on Overhead?”  Is this the right question? Here is my…