April 19, 2021
2021 Canadian Federal Budget – How will it affect the Canadian charitable sector?
A lot has changed in 2 years when the last Federal budget was delivered. Today, Canadian Finance Minister Chrystia Freeland has introduced a Federal…
April 19, 2021
Upcoming Webinars for the Canadian Charity Law Association
The Canadian Charity Law Association is delivering some upcoming webinars. Registration is free but space is limited. Topics are subject to change.…
April 14, 2021
If a charity official donation receipt does not have all mandatory elements then it can be invalid
In a recent Federal Court of Appeal case called Kueviakoe v. Canada, the court decided that an official donation receipt lacking certain basic or…
April 10, 2021
Employees in the Canadian Charity Sector -most charities either have no employee or 1 employee
I recently read a very good report from The Charity Report dealing with charity sector employees entitled Charity Sector Employees: Employee…
April 7, 2021
Centre for Inquiry Canada publishes report on “The Costs of Religion in Canada”
Someone sent me a link to a report from the Centre for Inquiry Canada entitled "The Costs of Religion in Canada". It is advocating for…
April 5, 2021
CRA updates charitable activities page to include public policy dialogue and development activities (PPDDA) and Third Party Election Advertising
Recently CRA updated their post on charitable activities to highlight the ability of charities to carrying out public policy dialogue and development…
April 4, 2021
“Cross-Border Philanthropy – A U.S. Perspective” by Eric Zolt – excellent paper
I just finished reading an excellent paper entitled Cross-Border Philanthropy - A U.S. Perspective by Eric Zolt. It both provides a good summary of…
March 29, 2021
Blumberg Segal LLP is looking for an Associate Lawyer to join our Charity and Non-Profit practice
Blumberg Segal LLP is looking for an Associate Lawyer to join our Charity and Non-Profit practice. Here is a link and the text of the job listing:…
March 28, 2021
Statistics Canada report on charitable donors in 2019
Stats Can recently released their Charitable Donors, 2019 report. I have been critical of StatsCan in the past for their annual reports on…
March 27, 2021
Discussion paper from the T3010 User Group on improvements to the T3010
It was very nice to read recently a discussion paper from the T3010 Research Group on how the T3010 and data in the sector can be improved. It was…
March 26, 2021
Canada now has 2 registered journalism organizations
Recently The Narwhal News Society was added as a registered journalism organization (RJO) and therefore along with La Presse Inc. there are now two…
March 22, 2021
The Charities Directorate of CRA announces new webinars on gifting and receipting on March 30 and March 31.
Here is an announcement from CRA relating to new webinars dealing with gifting and receipting on March 30 and March 31, 2021. . Charities…
March 21, 2021
Trying to do grantmaking in Canada better
Well, we are in the midst of a pandemic and this has resulted in some grantmaking foundations and philanthropists increasing giving and thinking…
March 17, 2021
Will changing structured arrangements into a reasonable person test help the charity sector? – Part 4 – Charitable purposes and Conclusion
Recently a bill was proposed in the Senate -BILL S-222 An Act to amend the Income Tax Act (use of resources), which will eliminate the “own…
March 17, 2021
Will changing structured arrangements into a reasonable person test help the charity sector? – Part 3 – The Reasonable Person – lots of questions
Recently a bill was proposed in the Senate -BILL S-222 An Act to amend the Income Tax Act (use of resources), which will eliminate the “own…
March 17, 2021
Will changing structured arrangements into a reasonable person test help the charity sector? – Part 2 – The Main Provisions and various general concerns
Recently a bill was proposed in the Senate -BILL S-222 An Act to amend the Income Tax Act (use of resources), which will eliminate the “own…
March 16, 2021
Will changing structured arrangements into a reasonable person test help the charity sector? – Part 1 – The preamble
Recently a bill was proposed in the Senate -BILL S-222 An Act to amend the Income Tax Act (use of resources), which will eliminate the “own…
March 16, 2021
Report #1 of the Advisory Committee on the Charitable Sector – more thoughts
After my very disappointing first read of the “Report #1 of the Advisory Committee on the Charitable Sector” which was just released last Friday here…
March 16, 2021
Update on T3010 data
Today I received more data from CRA for the T3010. It has partial information for 2019 and 2020 as at February 28, 2021. For 2019, there are 79840…
March 15, 2021
Report #1 of the Advisory Committee on the Charitable Sector
I recently took a look at the "Report #1 of the Advisory Committee on the Charitable Sector” which was just released on Friday. I was going to write…
March 13, 2021
What happens when you make it too easy to become a charity?
The US largest organization representing non-profits, which has over 25,000 non-profit members, has called for the IRS to eliminate their Form…
March 3, 2021
CRA provides additional details as to changes with the T3010 over the last few years
Here is a document in Excel that we recently received from the Charities Directorate of the CRA. It is entitled T3010 Master Public Data Dictionary…
February 21, 2021
Revised P113 – Gifts and Income Tax 2020 – deals with tax benefits of donating to charities
2020 was a turbulent year. The CRA has updated their document P113 – Gifts and Income Tax for 2020. The P113 is a helpful guide to the tax…
February 21, 2021
In 2021 T3010s will be due within 6 months of the end of a charity’s fiscal year, unlike 2020.
In 2020 CRA gave an extension to many charities to deal with the unexpected events around COVID. In 2021, unless the situation changes drastically,…