April 21, 2024
Blackbaud presents “Charity Receipting in the Digital Age” with Mark Blumberg on April 25, 2024
Here is a description of the presentation: Charity Receipting in the Digital Age Thursday, April 25 at 1:00 pm EST For charities and…
April 13, 2024
CRA letter on claiming Canadian charity gifts and the five year carry forward
CRA recently put out a letter dealing with Canadian taxpayers claiming Canadian charity gifts and the five-year carry forward. For “most”…
March 24, 2024
Blumbergs’ Snapshot of the Canadian Charity Sector 2022
We recently reviewed the T3010 Registered Charity Information Return database for 2022 as part of the Sean Blumberg Transparency Project to create…
March 22, 2024
CRA advises “Fugitive Brampton tax preparer caught and jailed for $34 million fraudulent charitable donation scheme”
Here is the press release from CRA: Fugitive Brampton tax preparer caught and jailed for $34 million fraudulent charitable donation scheme……
March 17, 2024
CRA updates guidance “P113 – Gifts and Income Tax 2023” with information on the donations and tax incentives
CRA has recently updated guidance “P113-23e Gifts and the Income Tax Act” with information on the donations and tax incentives. CRA updates the…
March 12, 2024
Ebert vs His Majesty the King – procedural decision by FCA relating to donation of wine to a registered charity and valuation
In Ebert vs His Majesty the King, this case deals with what CRA argues is the inflated valuation of wine that was donated to a charity. The CRA…
November 5, 2023
How much publicly listed securities are donated to Canadian charities and how will AMT changes affect charities?
Here is our article How much publicly listed securities are donated to Canadian charities and how will AMT changes affect charities November 2023…
October 19, 2023
CharityVillage webinar “Top Ten Compliance Issues for Canadian Registered Charities” with Mark Blumberg is available on the CharityVillage website
Here is a presentation delivered by Mark Blumberg for CharityVillage on October 19, 2023. Top Ten Compliance Issues for Canadian Registered……
October 11, 2023
CRA has a new page encouraging taxpayers not to become involved in inappropriate tax schemes including those offered by some charities
CRA has a new page encouraging taxpayers not to become involved in inappropriate tax schemes, including those offered by some charities. The page is…
September 27, 2023
Nixon v. The King – deals with Ideas Canada Foundation and 2002 and 2003 donations
Recently, the Tax Court of Canada provided a judgment in Richard John Nixon and His Majesty the King, which deals with a leveraged donation…
July 29, 2023
CRA letter on whether a particular gift is “implicitly conditional” on the registered charity transferring the property to non-qualified donee
The CRA recently sent a response to the Canadian Tax Foundation on the new qualifying disbursement/grant to grantee and directed donations…
July 29, 2023
CRA letter dealing with Charitable Remainder Trusts and how to deal with capital gains
Although often discussed in the Canadian charity fundraising area, charitable remainder trusts (CRTs) are rarely implemented in Canada. Most of the…
July 29, 2023
AMT changes provide an opportunity for charities to encourage HNW donors to donate marketable securities this year rather than next year
The Globe and Mail recently had an opinion piece criticizing changes to the rules relating to donations of marketable securities for some taxpayers…
July 23, 2023
New and Updated Canadian Charity Legal Checklist by Mark Blumberg – July 2023 -incorporates issues around qualifying disbursements and disbursement quota changes, etc.
Here is an updated Canadian Charity Legal Checklist by Mark Blumberg - July 2023. It is a checklist for Canadian registered charities to assist them…
July 23, 2023
Some customized data from Statistics Canada on donations to charities by families and income percentile in 2021
I recently requested and paid for some customized data from Statistics Canada on donations to charities by income percentile. Here is the data on…
July 23, 2023
Some customized data from Statistics Canada on donations to charities by individuals and income percentile in 2021
I recently requested and paid for some customized data from Statistics Canada on donations to charities by income percentile. Here is the data on…
July 21, 2023
Osborne v. The King, 2023 TCC 98 (CanLII)
In the recent Tax Court of Canada (TCC) case Osborne v. The King, 2023 TCC 98 (CanLII), it deals with whether a person made certain donations to…
July 13, 2023
Charity Village webinar “Top 10 Compliance Issues for Canadian Charities”
I will be presenting a webinar for Charity Village on October 19, 2023 on Top 10 Compliance Issues for Canadian Charities. Here is a blurb: Top 10…
July 13, 2023
New Event – Fundamentals of Running a Canadian Charitable Organization/Operating Charity – Online
This two-part course will be on Tuesday, August 15 and Wednesday, August 16, 2023. Both sessions will be from 12:00 - 4:00 PM EST. You can register…
July 13, 2023
Updated Course: Fundamentals of Running a Private or Public Foundation in Canada – Online
We recently updated our course titled Fundamentals of Running a Private or Public Foundation in Canada. This seven-hour course focuses on compliance…
June 25, 2023
R. v. Parker 2023 TCC 83 deals with donation under the Canadian Humanitarian Trust Tax Shelter (“CHT Arrangement”) and judge rejects gift-in-kind receipt
Here is another case involving the Canadian Humanitarian Trust Tax Shelter (“CHT Arrangement”). The case is called Parker, R. v. The King (TCC). The…
May 23, 2023
CRA letter on charity collecting funds for municipality that will need to go to non-qualified donee
Here is a letter from CRA dealing with a charity that provides a municipality (qualified donee) with funds. Depending on how the funds are provided,…
May 22, 2023
Brightline Foundation v. Canada (National Revenue) – 2023 FCA 23 – deals with FMV of marketable securities not always closing price or average price
We recently posted the CRA letters and charity response relating to the revocation of Brightline Foundation. The CRA concerns with the charity relate…
May 22, 2023
Ebert v. His Majesty the King – motions dealing with valuation of wine
Ebert v. His Majesty the King deals with certain tax receipts issued by charities for donations of wine relating to the 2005-2007 taxation years. The…