CRA letter on rebate donation program

Here is the text of a recent CRA letter on a rebate donation program and whether donors can claim a tax deduction.  Not surprisingly CRA was not…

Kaul v. The Queen – Tax Court of Canada and appraisal of FMV when gifting scheme

In the Tax Court of Canada case Kaul v. The Queen, CRA denied certain claims for tax credits relating to an art donation scheme.  The taxpayers…

Van Der Steen v. The Queen

This case deals with an appeal in the Tax Court of Canada by Ronald van der Steen with respect to an approximately $65,000 donation to a registered…

CRA revokes charity that spent almost 200m on foreign activities over last 5 years

Global News journalist Stewart Bell recently wrote an article "Government revokes charity status of Canadian Jewish group that supported…

Course – Should We Establish a Canadian Social Enterprise, Non-Profit or Charity and How to Do It?

We have created a course entitled "Should We Establish a Canadian Social Enterprise, Non-Profit or Charity and How to Do It?".   The course…

Fallacies about private foundations in 2019 – an article on the many myths about private foundations

The compliance requirements and restrictions on private foundations in Canada are frequently misunderstood, even by those who run large private…

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…

Finance 2018 Fall Economic Statement – its Impact on Canadian Charities, Journalism, Social Finance

Here is our article Finance 2018 Fall Economic Statement and its Impact on Canadian Charities, Journalism and Social Finance.   

New Canadian Registered Charity Legal Checklist by Mark Blumberg

Here is the new Canadian Charity Legal Checklist.  For those who are interested in reviewing legal compliance for their registered charity they…

Foreign Universities Applying for Prescribed University Status in Canada 2018

Here is our updated article on Foreign Universities Applying for Prescribed University Status in Canada 2018.  If your university or alma mater…

Toronto Star article on offshore tax scheme that tried to use charity donation and did not work

The Toronto Star recently published an article: "Inside the offshore tax scheme that left iconic Olympian Donovan Bailey owing nearly $2.3 million in…

Blumbergs’ Receipting Kit for Canadian registered charities – by Mark Blumberg

Here is our Blumbergs’ Receipting Kit for Canadian registered charities 2018.   If you wish to receive updates on the Receipting Kit you should join…

Finance Canada releases 2018 Report on Federal Tax Expenditures Concepts, Estimates and Evaluations

The Department of Finance has released the 2018 Report on Federal Tax Expenditures.  The document is over 300 pages and discusses the financial…

99% decrease in taxpayers participating in Canadian abusive charity gifting tax shelters

CRA has confirmed that the value of receipts issued by a few charities that were part of 'abusive charity gifting tax shelters' was over…

CharityVillage Top Charity Compliance Issues for Canadian Registered Charity with Mark Blumberg

Here is my recent webinar Top Charity Compliance Issues for Canadian Registered Charity with Mark Blumberg.  It was wonderful to have over…

Common Paragraphs from CRA in the Notification of Registration On Operating a Registered Charity

Here is our article Common Paragraphs from CRA in the Notification of Registration Regarding Operating a Registered Charity.  It provides…

Markou v. The Queen, 2018 TCC 66 (CanLII)

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…

Top Canadian Charity Law Issues by Mark Blumberg – For Charity Village – March 2018

Here is an article I recently wrote entitled Top Canadian Charity Law Issues for Charity Village.  It highlights some of the…

CRA releases information on Universities Outside Canada – good news for foreign universities

Here is our article CRA releases information on Universities Outside Canada - good news for foreign universities.  This will be of interest to…

Upcoming Blumbergs’ Events for 2018 – Bootcamp, T3010 and Receipting

Understanding legal compliance for registered charities is not easy but Blumbergs is offering exciting new upcoming events in 2018 that will…

CHAMP – CRA backtracks on giving internal divisions separate BN numbers

CRA has noted on the Charities IT Modernization Project (CHAMP) page that internal divisions will be able to access the CRA online system…

Finally the shoe has dropped on registered charities and they must update their tax receipts

Last year CRA moved its website from www.cra-arc.gc.ca/chrts-gvng/ to the super cool…

Isah, A. v. The Queen (TCC) – TCC imposes gross negligence penalties for

The Tax Court of Canada in Isah, A. v. The Queen (TCC) deals with donations disallowed by CRA and the court ultimately decided to impose…

CRA updates guidance P113 – Gifts and Income Tax 2017 to reflect recent changes

P113 - Gifts and Income Tax 2017 is the main CRA publication dealing with gifts and their income tax consequences for Canadian taxpayers.  The…