Receipting by Canadian Registered Charities

July 04, 2019

Blumbergs’ Canadian Charity Law Institute 2019

Join us on Monday October 7, 2019 in Toronto for the 8th Annual Blumbergs' Canadian Charity Law Institute. We will be featuring a number of speakers covering different legal and compliance issues affecting Canadian charities and non-profits.  It will be a full day packed with practical legal and ethical compliance information geared toward charities, professional advisors and those interested in regulatory issues affecting charities and the non-profit sector. Space is limited.

The price is $275 for the day. It includes breakfast, lunch, breaks, coffee and drinks, HST and handouts. There are early bird specials if you sign up early enough including the super early bird which expires July 31.  For more information or to register here is a link to the Blumbergs' Canadian Charity Law Institute 2019.

July 01, 2019

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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June 28, 2019

Online Charity Law Courses from Blumbergs - 24/7 compliance education for registered charities

We have created two new online courses for those outside of Toronto who are not able to easily attend our programs.  They might also be helpful to those in Toronto who cannot wait for our next session as they sometimes only occur annually.  Online course are never going to be the same as in-person courses but for many they are far easier to access and more convenient.  You can do an online course at your pace and redo sections if you wish.

The first course is "Should We Establish a Canadian Social Enterprise, Non-Profit or Charity and How to Do It?".   The course is $149 and you can register at https://charity-law.teachable.com/ 

The second course is "Receipting for Canadian Registered Charities".  The course is $225 and you can register at https://charity-law.teachable.com/ 

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April 30, 2019

Fundamentals of Receipting by Canadian Charities

Properly issuing official donation receipts has been challenging for many registered charities.  According to the CRA, 89% of registered charities that are audited by CRA are not correctly issuing official donation receipts.  Issuing incorrect receipts can result in revocation or penalties. It is easier to do it right than fix problems later! We are pleased to announce that we will be hosting a 3-hour event Fundamentals of Receipting by Canadian Charities on Monday, June 10, 2019 at 8:30 am. Click here for more information and to register for this event.

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April 29, 2019

Top Canadian Charity Law Issues by Mark Blumberg

Here is our list of the Top Canadian Charity Law 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.

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April 23, 2019

CRA’s Charities Education Program Letter

In December 2017, CRA introduced a new program, the Charities Education Program ("CEP") which is aimed at helping charities comply with the requirements for Canadian registered charities. CRA said it aims to visit 500 charities a year with this program. The primary targets for these visits are newer charities, as CRA is trying to ensure that the charity is starting off right and that the charity does in fact have adequate books and records. 

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April 23, 2019

Canadian Charity Legal Checklist by Mark Blumberg - April 2019

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

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March 25, 2019

Blumbergs’ Canadian Charity Law Boot Camp 2019 (SOLD OUT)

The Blumbergs' Canadian Charity Law Boot Camp will be held again on Monday April 8, 2019. This is a one-day boot camp on compliance and standards issues for Canadian registered charities. You can register for the program here

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March 13, 2019

US’s College Admission Scandal involves American Charitable Foundation

There has been a lot of coverage of the college admission scandal in the United States, in which many celebrities and wealthy executives paid large sums of money (some over $1 million US) to cheat their children's way into top universities. While some will focus on which celebrities participated and corruption in the competitive admissions processes, we shouldn't overlook the fact that money involved in this scheme was funnelled through an American 501(c)(3) corporation, which is a charitable organization. This means that in addition to cheating the system, taking a spot from a deserving and qualified but less wealthy student, and continuing privilege of the rich and famous, some participants in this scheme were getting tax deductions for their bribe money.

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February 27, 2019

CRA letter on rebate donation program

Here is the text of a recent CRA letter on a rebate donation program and whether donors can claim a tax deduction.  Not surprisingly CRA was not prepared to confirm that a donation receipt can be issued and these sorts of matters very much depend on all the facts that are relevant.   That being said CRA does lay out some of the matters to consider.   

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February 27, 2019

Kaul v. The Queen - Tax Court of Canada and appraisal of FMV when gifting scheme

In the Tax Court of Canada case Kaul v. The Queen, CRA denied certain claims for tax credits relating to an art donation scheme.  The taxpayers appealed and the Tax Court of Canada sided with CRA.  There is lots of discussion around valuation reports, fair market value and art work. 

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January 30, 2019

CRA revokes charity that spent almost 200m on foreign activities over last 5 years

Global News journalist Stewart Bell recently wrote an article "Government revokes charity status of Canadian Jewish group that supported ‘foreign armed forces’".  The articles discusses the recent revocation of the Canadian registered charity Beth Oloth Charitable Organization.  You can see detailed information on Beth Oloth at www.CharityData.ca.  It is quite clear from this Charitydata webpage that this organization went from having very little revenue to spending in the last few years over $200 million and apparently spending over 193m outside of Canada.

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January 14, 2019

Course - Should We Establish a Canadian Social Enterprise, Non-Profit or Charity and How to Do It?

We have created a course entitled "Should We Establish a Canadian Social Enterprise, Non-Profit or Charity and How to Do It?".   The course is $149 and you can register at https://charity-law.teachable.com/   Here is an overview of the course:

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January 13, 2019

Fallacies about private foundations in 2019 - an article on the many myths about private foundations

The compliance requirements and restrictions on private foundations in Canada are frequently misunderstood, even by those who run large private foundations.   Here is our article Fallacies about private foundations in 2019 that might be helpful in dispelling these myths. 

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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.   

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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