Receipting by Canadian Registered Charities

December 13, 2018

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. 

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November 21, 2018

Finance 2018 Fall Economic Statement - its Impact on Canadian Charities, Journalism, Social Finance

November 05, 2018

New Canadian Registered Charity Legal Checklist by Mark Blumberg

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

September 22, 2018

Foreign Universities Applying for Prescribed University Status in Canada 2018

Here is our updated article on Foreign Universities Applying for Prescribed University Status in Canada 2018.  If your university or alma mater is outside of Canada then this article can be vital in terms of understanding how to more easily and tax effectively fundraise from Canada.  

June 16, 2018

Toronto Star article on offshore tax scheme that tried to use charity donation and did not work

The Toronto Star recently published an article: "Inside the offshore tax scheme that left iconic Olympian Donovan Bailey owing nearly $2.3 million in unpaid taxes". ; In the article, investigative reporter Jesse McLean covered a complicated scheme to help an athlete avoid Canadian taxes in part through making a donation to a registered charity which had actually lost its registered charity status because of non-filing of the T3010 annual return. The scheme did not work.

The article notes that "According to the tax plan, Bailey's donation would flow through a complicated web of transactions before the bulk of the money would make its way back to the sprinter, tax free, through an offshore trust". 

Here is an article from the Law Times on the litigation: "Judge finds lawyer negligent for advice to Olympic skier", and here is a link to the actual case: Lindsay v. Aird & Berlis LLP, 2018 ONSC 7424 (CanLII).

May 25, 2018

Blumbergs’ Receipting Kit for Canadian registered charities - by Mark Blumberg

Here is our Blumbergs’ Receipting Kit for Canadian registered charities 2018.   If you wish to receive updates on the Receipting Kit you should join our Blumbergs email newsletter to receive regular updates on charity compliance issues affecting Canadian registered charities.  There is no cost and you can unsubscribe at any time. 

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May 02, 2018

Finance Canada releases 2018 Report on Federal Tax Expenditures Concepts, Estimates and Evaluations

The Department of Finance has released the 2018 Report on Federal Tax Expenditures.  The document is over 300 pages and discusses the financial costs of certain Canadian tax measures including donation tax incentives.  These costs are referred to as "tax expenditures".   On page 287 there is an extensive discussion of the tax assistance for publicly listed securities or marketable securities under the heading "Evaluation of the Non-Taxation of Capital Gains on Donations of Publicly Listed Securities". Anyone interested in the topic of donating appreciable marketable security to charities will find the discussion interesting.

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April 28, 2018

99% decrease in taxpayers participating in Canadian abusive charity gifting tax shelters

CRA has confirmed that the value of receipts issued by a few charities that were part of 'abusive charity gifting tax shelters' was over $7 Billion dollars and resulted in the reassessment by CRA of over 208,000 taxpayer returns.  The height of the schemes was 48,000 participants in 2006 and that number has been reduced to less than 400 in 2014.   We have written many times about these complicated schemes which promise for a certain cash donation you can obtain a much higher official donation receipt which will result in tax savings that are greater than your "investment". 

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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 19, 2018

Markou v. The Queen, 2018 TCC 66 (CanLII)

The case of Markou v. The Queen, 2018 TCC 66 (CanLII) in the Tax Court of Canada dealt with a leveraged donation program called “Donation Program for Medical Science and Technology”- what CRA used to refer to as an "abusive charity gifting donation scheme".  The TCC determined that there was no donative intent and no gift.

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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 28, 2018

CRA releases information on Universities Outside Canada - good news for foreign universities

Here is our article CRA releases information on Universities Outside Canada - good news for foreign universities.  This will be of interest to universities outside of Canada whether they are prescribed foreign universities or not.   

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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March 11, 2018

CHAMP - CRA backtracks on giving internal divisions separate BN numbers

CRA has noted on the Charities IT Modernization Project (CHAMP) page that internal divisions will be able to access the CRA online system without obtaining a new BN number.  In September of 2017 we blogged about developments relating to "head bodies" and "internal divisions".  Previously they had said that they will be issuing new distinct BN numbers to each internal division but now they will not.

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February 15, 2018

Finally the shoe has dropped on registered charities and they must update their tax receipts

Last year CRA moved their website from www.cra-arc.gc.ca/chrts-gvng/ to the super cool https://www.canada.ca/en/revenue-agency/services/charities-giving/charities.html   Ok it was not CRA moving their website but they were dragged kicking and screaming to the Government of Canada website.  Giant waste of time and necessitating many non-profit and charitable organizations having to update links etc. Well I was wondering when CRA was going to tell registered charities that they should update their official donation receipts to reflect the new address.  All official donation receipts are supposed to have certain mandatory information including the "Name and website of the Canada Revenue Agency".  Well then I saw it. 

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February 14, 2018

Isah, A. v. The Queen (TCC) - TCC imposes gross negligence penalties for

The Tax Court of Canada in Isah, A. v. The Queen (TCC) deals with donations disallowed by CRA and the court ultimately decided to impose gross negligence penalties on the taxpayer who submitted fake official donation receipts. 

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January 27, 2018

CRA updates guidance P113 - Gifts and Income Tax 2017 to reflect recent changes

P113 - Gifts and Income Tax 2017 is the main CRA publication dealing with gifts and their income tax consequences for Canadian taxpayers.  The publication has been revised with some minor changes in 2017.  They reflect that the rules for donations from an estate are no longer proposed but are final.  There were also some some changes to the Ecological gifts programs. 

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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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January 24, 2018

CRA Questions on Charities Assisting Those Affected by the Conflict in Syria

In our note "CRA Questions on Charities Assisting Those Affected by the Conflict in Syria" it includes some common questions and answers from CRA on charities assisting those affected by the conflict in Syria.   

January 22, 2018

Common Paragraphs for an Administrative Fairness Letter from the Charities Directorate of CRA

Here is our note "Common Paragraphs for an Administrative Fairness Letter from the Charities Directorate of CRA". It contains explanations of common concerns that CRA may find during an audit that, unless appropriately addressed, may result in various penalties, sanctions or even revocation.

January 05, 2018

Who is the true donor of this gift?  CRA 3 minute video

CRA recently released a short video on who is the true donor.   These and other short videos are helpful for charities but nothing replaces real in person programs.  Unfortunately, CRA has stopped their popular Charities Information Sessions (which were called "Road Shows") and CRA no longer funds registered charities under the CPOP program to provide compliance training to registered charities. 

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January 03, 2018

CRA letter on when school boards in Canada are public bodies that perform a function of government

School boards can be registered charities.  But school boards can also fit into another category of qualified donee that provides the ability to issue receipts with far less compliance obligations.  CRA recently released a letter discussing whether school boards are public bodies that perform a function of government.

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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.

November 14, 2017

Class action lawsuit for $800 million over Global Learning Group Inc. (GLGI) donation program

Apparently a class action lawsuit has been launched relating to the GLGI scheme.  In a press release the lawyers for the plaintiffs note "the commencement of a proposed $800 million class action lawsuit against Global Learning Group Inc. (GLGI), and other individuals and entities involved in the development, structuring, creation, promotion and operation of the Global Learning Gifting Initiative Charitable Donation Program (the Gift Program), a complex leveraged charitable donation tax scheme that operated from 2004 to 2014."

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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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