May 7, 2021
CRA warns about tax shelter gifting schemes and the consequences of participating
CRA recently sent out an email entitled "Warning: Watch out for tax shelter gifting schemes". I am not sure if this is just regular communication or…
April 29, 2021
Successful finish for Blumbergs’ Canadian Charity Law Boot Camp 2021 (Online)
On April 21, 2021 we had our Blumbergs' Canadian Charity Law Boot Camp 2021. It is the second Boot Camp that we have conducted online and our tenth…
April 29, 2021
Government Response to Special Senate Committee to the Charitable Sector
The Federal Government has recently released its response to the Special Senate Committee to the Charitable Sector. We will be reviewing and…
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 introduced a Federal…
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 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 24, 2021
How has COVID affected funding of the Canadian charity sector? Part 1
Yesterday I tweeted about a US study on the effect on COVID on donations. The study noted that US charitable giving increased by 10.6 percent in…
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 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
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,…
February 19, 2021
Blumbergs’ Pre-Budget Submission for the Federal Budget 2021 relating to charities, transparency and other issues
As we noted previously the Federal Government has launched pre-budget consultations for the 2021 Federal Budget. Here is the Blumbergs' Pre-Budget…