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…

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

Last year CRA moved its website from www.cra-arc.gc.ca/chrts-gvng/ to the super cool…

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…

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…

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…

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…

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…

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…

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…

Top Canadian charity law compliance issues for Canadian registered charities

A great deal has been written about legal compliance surrounding charities in Canada. Much of that material, however, is highly specialized, hard to…

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…

Prescribed foreign universities can have their qualified donee status be revoked by the CRA

Canada has an unusually generous system in which foreign universities that have a couple of Canadian students studying there can obtain the…

Blumbergs’ Snapshot of the Ontario Charity Sector 2015

We have just released the Blumbergs’ Snapshot of the Ontario Charity Sector 2015.We recently reviewed the T3010 Registered Charity…

Blumbergs’ Receipting Kit 2017 by Mark Blumberg

[UPDATED RECEIPTING KIT 2018] We have just released our updated Blumbergs' Receipting Kit 2017. The Blumbergs' Receipting Kit 2017…

Upcoming CPA Ontario charity programs with Mark Blumberg

Mark Blumberg will be delivering two upcoming Chartered Professional Accountants of Ontario (CPA Ontario) charity programs:  Charity…

CRA increasingly focused on and auditing internal controls of registered charities

Although the CRA has little guidance on internal controls, they are increasingly focusing on internal controls, or the lack thereof, in charities.…

CRA releases new videos on auctions as part of Gifting and Receipting video series

CRA has recently released two new videos as part of their Gifting and Receipting video series. These videos are as follows: Auctions: when you can…

NYT coverage of Canadian donation to NS gallery and CPERB process

The New York Times recently had an article Canada Debates Whether Gift of Leibovitz Photos Is Also a Tax Dodge which discusses a donation of…

CRA website to move on July 11, 2017 and that includes Charities Directorate

The Canada Revenue Agency's website, which includes the Charities Directorate, will apparently be moving to the new www.canada.ca domain on July…

Ploughman v. The Queen, 2017 TCC 64

The recent decision of Ploughman v. The Queen, 2017 TCC 64 deals with a "third-party civil penalty" against Mr. Ploughman for his involvement in what…

Recent letters released by the Canada Revenue Agency

We have provided two letters recently released by the Canada Revenue Agency. The first letter from CRA discusses the income tax treatment…

CharityVillage webinar Charitable Receipting: Do’s and don’ts for Canadian registered charities

I recently delivered a webinar to CharityVillage on Charitable Receipting: Do’s and don’ts for Canadian registered charities.…

Blumbergs’ Canadian Charity Law Institute 2017 – save the date!

We are pleased to announce the Blumbergs' Canadian Charity Law Institute 2017 will be on Monday October 16, 2017. Further details will…

Charitable Receipting: Do’s and don’ts for Canadian registered charities with CharityVillage

On May 25, 2017, I will be doing a free webinar for CharityVillage on Charitable Receipting Do's and Don'ts which will discuss receipting by…