Emily Sowah v. The Queen – legislative requirements of charitable receipt not met

In this decision, Ms. Sowah appealed the Minister of National Revenue’s assessment of her 2006 taxation year in which her charitable donation claim…

Peter Braid’s Bill on “National Charities Week” and to amend donation deadline has been withdrawn

Peter Braid on October 23, 2013 withdrew his bill entitled “An Act respecting a National Charities Week and to amend the Income Tax Act (charitable…

CRA revocation letter to the Corban Foundation on forgivable loan program

Here is an interesting series of letters from CRA to the Corban Foundation in the 1990s relating its revocation as a registered charity.  It…

Blumbergs’ Canadian Charity Law Institute 2013 – corporate law, CRA compliance and more

On October 15, 2013, Blumbergs will be having the 2nd Annual Blumbergs’ Canadian Charity Law Institute in Toronto. It will be a full day of…

Sowah v. The Queen -2013 TCC 297 -another tax receipt rejected by Tax Court of Canada

I am not sure if I should even cover Sowah.  The CRA denied a claim by Emily Sowah $10,252 because the receipt did not have all the required…

Federal Court of Appeal decision in Cheder Chabad v. the Queen

In a recent Federal Court of Appeal decision, Cheder Chabad v. The Queen, the registered charity Cheder Chabad had asked that CRA be prohibited from…

CRA revokes Christian Economic Assistance Foundation

CRA has recently revoked the Christian Economic Assistance Foundation as a registered charity.  The charity had been previously covered by the…

Vancouver Sun “Behind the Rick Hansen Foundation” article

The Vancouver Sun has published an article entitled “Behind the Rick Hansen Foundation”.  In the article investigative reporter…

New CRA Application for “Municipal or public bodies performing a function of government in Canada”

The CRA has just released its new process for recognizing “municipal or public bodies performing a function of government in Canada”.  Here is a PDF…

FCA overturns TCC in Guindon case – reinstates third party civil penalties for charity tax scheme

The Federal Court of Appeal (FCA) has overturned a Tax Court of Canada (TCC) decision in Guindon.  The FCA found that, in this case in which no…

Kathryn Blaze Carlson in Globe & Mail “Canada Revenue Agency struggling to put a lid on tax fraud”

In an article today in the Globe & Mail entitled “Canada Revenue Agency struggling to put a lid on tax fraud”  Kathryn Blaze Carlson discusses…

Globe and Mail article “Tax-scheme case revived against Bay Street law firm”

Jeff Gray of the Globe and Mail is reporting today in an article “Tax-scheme case revived against Bay Street law firm” that the class…

CRA View -Interpretation of a Gift

CRA recently released a letter which provided comments on the rules relating to the voluntary gifting of property to a registered charity and whether…

“David Baines: Vancouver museum’s “Michelangelo” sculptures fail to sell at auction”

Vancouver Sun investigative reporter David Baines has just written a followup article entitled “Vancouver museum’s “Michelangelo” sculptures…

In another receipting case TCC denies receipts without all mandatory elements. Sklodowski

The Tax Court of Canada has denied more charitable donation receipts because they did not have all the mandatory elements.  The judge also was…

Charity settles class action lawsuit over tax receipts

The Hamilton Spectator in an article entitled “Redeemer settles $6-million lawsuit with families” is reporting that Redeemer University…

Glooscap Heritage Society v. The Queen – FCA refuses applic. to delay revocation of charity status

In the case of Glooscap Heritage Society v. The Queen, a charity had its charitable status revoked for improperly issuing tax receipts and operating…

Vanc. Sun “Blockbuster donation of ‘Michelangelo’ sculptures turns into multi-million-dollar bust”

The Vancouver Sun has recently written an article “Blockbuster donation of ‘Michelangelo’ sculptures turns into…

Afovia v. The Queen – recent TCC case confirms that mandatory elements of receipt are mandatory

In a recent Tax Court of Canada case Afovia v. the Queen, Paris J. decided that CRA can revoke a charity for issuing official donation receipts that…

CRA revokes New Flame Deliverance Ministries as a charity – reminder to receipt correctly

Here is a press release from the CRA revoking New Flame Deliverance Ministries.  The CRA alleges that New Flame Deliverance Ministries issued…

Blumbergs’ Canadian Charity Law Institute – corporate law, CRA compliance and more

On November 28, 2012 we will be having the Blumbergs’ Canadian Charity Law Institute in Toronto. It will be a full day of practical legal and…

David Baines article “Controversy swirls over library’s tax receipt issuance”

The Vancouver Sun columnist David Baines has written an article entitled “Controversy swirls over library’s tax receipt…

Video from the Charity Law Information Program (CLIP) Conference in February 2012

In February 2012, the Charity Law Information Program (CLIP) had a very successful “Being Good at Doing Good” conference.  We had about 250…

CRA letter on split receipting for fundraising dinner events held by third party

This CRA letter looks at “Whether a donation receipt can be issued by a charity to an individual who has agreed to donate wines and incur…