Business Activities and Canadian non-profits and charities

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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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

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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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