First Nations Groups and qualified donee status

In Registered Charities Newsletter No. 24 Summer 2005 the CRA discusses the status of certain First Nations groups as qualified donees.  The…

When should a Canadian charity not issue a “official donation receipt” (tax receipt)?

I am often asked “When should a Canadian charity not issue a “official donation receipt” (tax receipt)?”  First of all…

Nantel, M. et al. v. The Queen (TCC) – Tax Court of Canada sides with CRA on valuation of art

You can find the Nantel v. The Queen (TCC) decision in French at http://decision.tcc-cci.gc.ca/fr/2009/2009cci599/2009cci599.html According to the…

CRA’s Guidance Fundraising by Registered Charities – Amalgamated into One Document

CRA’s Guidance “Fundraising by Registered Charities” is in two separate documents namely the main guidance at…

Can a Canadian non-profit earn a profit?  CRA’s views on the subject

Can a Canadian non-profit under 149(1)(l) earn a profit.  Does it matter if the profit is intentional and/or will be used to further the…

Maréchaux, F.M.E. v. The Queen (TCC) – leveraged donation scheme nixed by Tax Court of Canada

In Maréchaux, F.M.E. v. The Queen the case revolved around whether F. Max E. Maréchaux, was entitled to a charitable donation tax credit. …

CRA Charities Directorate Website Survey

CRA is asking those who visit their Charities and Giving Web pages which are geared towards donors and charities.  You can take their survey……

Russel v. Queen – Tax Court of Canada crushes abusive tax gifting schemes

Russel is an art donation case.  However, it is more than that.  It might be the beginning of the end of the abusive charity gifting tax…

Faith Assemblies Mission International v. H.M.Q.

Another case involving a charity losing its charitable status.  Another example of a very weak case being brought that just helps perpetuate bad…

What role do the provinces play in regulation of charities in Canada?

Here is a good page of links on the CRA website entitled “What role do provincial and territorial governments play in the regulation of…

Philanthropic Foundations Canada – 10th annual conference in Calgary, Alberta

I am in the midst of attending the PFC annual conference in Calgary.  There have been some very interesting speakers and discussions for…

New CRA webinars announced

Here is a link to some upcoming Canada Revenue Agency webinars

Canadian Charities to receive easier access to their info with CRA My Business Account (MyBA) access

The Charities Directorate of CRA has just announced that Canadian Charities can receive easier access to their info with CRA My Business Account…

Software for Canadian Charities that can prepare the T3010 Registered Charity Information Return

If you are looking for software for a Canadian charity that also prepare the T3010B Registered Charity Information Return you may find this link at…

CRA updates Small and Rural Charities Initiative (SARC) status

CRA on October 7, 2009 updated the status of the “Small and Rural Charities Initiative (SARC)”.  Although 2/3 of Canadian charities…

CRA’s Most Common Mistakes with the T3010B Registered Charity Information Return

CRA has posted a piece on “Avoiding common mistakes when filing the T3010B return” at…

CRA’s Consultation on Foreign Activities: What is New and Interesting for Canadian charities

Here is an article entitled “CRA’s Consultation on Foreign Activities: What is New and Interesting with Canadian Charities Conducting…

Mark Blumberg and CLIP on Twitter to discuss Canadian charity law

I have started a small twitter channel at http://twitter.com/canadiancharity or http://twitter.com/statuses/user_timeline/71976300.rss It will…

CRA Removes Guide RC4108, Registered Charities and the Income Tax Act from their website

The CRA has recently removes Guide RC4108, Registered Charities and the Income Tax Act from their website.  It was quite out of date and they…

Fundraising by Canadian registered charities

CRA in June 2009 released its Guidance on Fundraising by Canadian charities.  You can see the document in English at: …

Holy Alpha and Omega Church of Toronto – PartII – CRA wins case on injunction, direction and control

In an earlier blog (https://www.canadiancharitylaw.ca/blog/holy_alpha_and_omega_church_of_toronto_case_-_fraudulent_tax_receipts/) I had noted the…

CCCC Submission on CRA Consultation on the Proposed Guidance on Activities Outside of Canada

The Canadian Council of Christian Charities (CCCC) has provided their submission to the Canada Revenue Agency’s (CRA) on the CRA’s proposed…

CRA supports additional charitable organizations’ innovative educational and training projects

The CRA has announced contribution funding for eight new projects under the Charities Partnership and Outreach Program (CPOP).  One of the…

Ten Most Useful Features of the Canada Revenue Agency’s Charity Directorate Website

In this article I wrote for the Charity law information program it discusses the Ten Most Useful Features of the Canada Revenue Agency’s…