Business Activities and Canadian non-profits and charities

July 17, 2018

CRA letter on private foundation receiving residue of alter ego trust and excess corporate holdings

There are certain rules in the Income Tax Act that only apply to private foundations and not charitable organizations and public foundations.  These rules are called the 'excess business holdings' regime or 'excess corporate holdings' regime.  They limit the amount of shares or interests a Canadian private foundation can have, or that the private foundation plus other relevant persons may have.   CRA in a recent letter discusses whether the excess business holdings rules apply when the private foundation will receive the shares as a residue of an alter ego trust. 

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April 26, 2018

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 3000 people registered for the webinar and thank you CharityVillage for hosting.  You can see the presentation, the slide deck and a charity checklist.    

April 24, 2018

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 many of the common warnings or suggestions from CRA that are included in Notifications of Registration from the Charities Directorate.   

April 11, 2018

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 top compliance issues that a Canadian charity should be concerned with.   

March 27, 2018

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 help.   

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January 27, 2018

Our directory of top resources for Canadian registered charities

Over the last 10 or more years, we have published over 2500 blog posts.  Except for a few avid readers, that might be a little overwhelming so we have started to create a directory of some of the top resources for Canadian charities.  This will be particularly helpful for those who are new to registered charity compliance issues or to the charity sector.

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December 20, 2017

Top Canadian charity law compliance issues By Mark Blumberg

Here is an article on Top Canadian charity law compliance issues by Mark Blumberg.  Hopefully it provides a good overview of the most common compliance issues for Canadian registered charities with an emphasis on concerns from the Charities Directorate of CRA.

October 01, 2017

Federal government consulting on “Social Innovation and Social Finance Strategy”

In a press release from ESDC entitled "Canadians are invited to share their ideas on the development of a Social Innovation and Social Finance Strategy", the Federal government is doing an online consultation on social innovation and social finance. 

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April 11, 2016

The Non-Profit Organization Risk Identification Project (NPORIP) Report - finally released

In June 2014, which is almost 2 years ago, I put in a request to CRA to receive a copy of certain information on the Non-Profit Organization Risk Identification Project (NPORIP).  On April 11, 2016, I received over 220 pages of documents from CRA on the NPORIP.  The NPORIP was a major initiative by the Federal government to look at the approximately 80,000 -100,000 organizations that are non-profits but not registered charities.  As they say better late than never.   

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April 01, 2016

Updated Canadian Registered Charity Legal Checklist by Mark Blumberg

Here is an updated version of the Canadian Charity Legal Checklist.  For those who are interested in reviewing legal compliance for their registered charity they may find the checklist helpful.  

October 29, 2013

Presentation to the Schulich School of Business, York University on Structures for Social Enterprise

I enjoyed giving a presentation tonight to an MBA class at Schulich School of Business at York University on Structures for Social Enterprise.  Great students and lots of questions.

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February 12, 2010

Business Activities and Earned Income by Canadian Charities - webinar from CLIP

Here is an archived webinar entitled “Business Activities and Earned Income by Canadian Charities” with charity lawyer Mark Blumberg. https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=559052&rKey=9947b9c3dc70b510&act=pb

September 02, 2009

Canadian charities and holding shares of subsidiary corporation carrying on business

This CRA letter deals with “whether a charity’s status is at risk where the charity holds shares of a subsidiary corporation carrying on a business involving rental and sale of real estate”

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January 16, 2009

Recent case on Canadian registered charity and business activities -Hostelling International Canada

This article deals with the recent Canadian Federal Court of Appeal case Hostelling International Canada – Ontario East Region in which the Federal Court of Appeal upheld the CRA decision to revoke their charitable registration.  Under the Canadian Income Tax Act, charitable organizations and public foundations can carry on “related business” that promote their charitable objects. An example would be a hospital cafeteria - providing food to patients and visitors. They can also carry on other unrelated business activities if “substantially all” (CRA says at least 90%) of the people involved in these activities are volunteers.  Here is my article on
Canadian Charities and Business Activities and a copy of the decision in the federal court of appeal Hostelling International Canada – Ontario East Region

Do you require legal advice with respect to Canadian or Ontario non-profits or charities?

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Charity Lawyer Mark Blumberg

Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.

mark@blumbergs.ca
416.361.1982
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