CRA’s Report on the Charities Program – useful information on the Canadian charity sector

The CRA released a report today entitled Report on the Charities Program.  It has lots of useful information on the charity sector, regulation…

Did charitable giving in Canada really hit a 10-year low?

I recently read a press release from a Canadian think tank that said “Charitable giving in Canada hits 10-year low”. They proposed…

CRA has released a folio on “Split-receipting and Deemed Fair Market Value”

CRA has just released a chapter in their Income Tax Folio series for charities and non-profit organizations.   The new part is S7-F1-C1,…

CRA releases new educational video series on ‘Gifting and Receipting’

CRA recently released its first video as part of a new educational video series on 'Gifting and Receipting'.  This series is meant to…

Blumbergs’ Snapshot of the Ontario Charity Sector 2014 – focus on Ontario registered charities

We are proud to present the Blumbergs’ Snapshot of the Ontario Charity Sector 2014.  The data subset used is the CRA's…

Cost of charitable tax incentives in Canada approximately $4 billion per year

In the notes section of a CRA presentation "Regulation of Charities - Overview" the CRA notes that in 2012 the amount of receipts issued was $14.28…

Tax Court of Canada decision in Duguay, N. v. The Queen (TCC)

In a recent decision of the Tax Court of Canada, Duguay, N. v. The Queen, a taxpayer claimed charitable donations made to a Canadian registered…

Mariano v. The Queen – massive cost award against GLGI of close to $500,000

In a recent decision Mariano v. The Queen, the Tax Court of Canada (TCC) awarded a very large cost award in favour of CRA (who was the respondent in…

Markou v. The Queen – deals with a Canadian tax shelter scheme – a little cash gets a big receipt!

Markou v. The Queen, 2016 TCC 137 is a super boring case dealing with the jurisdiction of the Tax Court of Canada and whether such court can make a…

Deluca Case – CRA not responsible for your unsuccessful investment in a charity tax shelter

Deluca v Canada, 2016 ONSC 3865, is an Ontario Court of Justice claim by Mr. Deluca against the CRA.  Mr. Deluca had invested over…

Canadian registered charities no longer required to register as a charity in Quebec

As a result of the 2016 Quebec Budget, Canadian registered charities are no longer required to complete a separate charitable registration in Quebec…

CRA letter on donation of capital property and donation receipt

CRA recently released a letter which discusses whether an official receipt issued for property donated in kind can include an amount less than the…

Application for leave to appeal denied by SCC in Ray Castro v. Her Majesty the Queen

We have previously blogged about the decision of the Tax Court of Canada in David, R. et al. v. the Queen (TCC) (here, here and here).…

CAGP Advanced Canadian Gift Planning Course in Toronto

The CAGP will be offering an Advanced Canadian Gift Planning Course in Toronto from June 1-3, 2016. I will be delivering two presentations.  The…

2016 Federal Budget and its impact on non-profits and charities

Today the new Liberal Government has delivered their first budget.  Here is our article 2016 Canadian Federal Budget - How will it affect…

Recent FCA decision French v. Canada, 2016 FCA 64

In a recent decision of the Federal Court of Appeal, French, it dealt with a technical issue of whether an argument should be struck, as it was by…

Should a registered charity issue an official donation receipt for gifts from a qualified donee

We get this question often.   If a registered charity receives funds from a qualified donee then it should not issue an official donation…

National Post – ‘Can I get a tax receipt?’: Tax confusion muddles Syrian refugee sponsorship efforts

On February 11, 2016, the National Post had an article entitled "‘Can I get a tax receipt?’: Tax confusion muddles Syrian refugee…

R. v. Raza, -using criminal courts to crackdown on charity fraud

There was recent case of R. v. Raza, 2015 BCSC 2512 (CanLII).  The three accused were tax preparers who were charged with fraud…

CRA adds guidance on “Assisting people affected by the conflict in Syria”

Many Canadian charities and donors wish to assist Syrian refugees and those affected by the conflict.  CRA has just released guidance to assist…

Canada v. Scheuer, – CRA not responsible for bad shelters that have tax shelter numbers

In the recent case of Canada v. Scheuer, 2016 FCA 7 the Federal Court of Appeal sided with CRA.  A number of people who had invested…

Charity Village webinar “Top 20 Compliance Issues for Canadian Charities”

I will be presenting a webinar for Charity Village on January 28, 2016 on Top 20 Compliance Issues for Canadian Charities. Here is a……

V. Ross Morrison v. The Queen -deals with Canadian Humanitarian Trust and Canadian Gift Initiative

The Honourable Justice F.J. Pizzitelli of the Tax Court of Canada dealt with a motion in V. Ross Morrison v. The Queen. The court dismissed the…

CRA Revokes the Registration of Le Refuge des Rescapes for involvement in tax shelter scheme

Today the Canada Revenue Agency announced the revocation of the registration of of the Canadian registered charity Le Refuge des Rescapes…