Universal Aide Society Case – FCA does not approve of non-responsive charity request for injunction

In the recent Federal Court of Appeal case Universal Aide Society v Minister of National Revenue, 2009 FCA 107 (F.C.A. Apr 02, 2009), the court…

Charities Directorate of CRA adds many new documents to website

CRA has been busy updating their website. If you are interested in rules and regulations for Canadian charities and have not visited the CRA website…

Checklist for Canadian Charities on Avoiding Terrorist Abuse from CRA

The CRA has just published a very helpful page entitled “Checklist for Charities on Avoiding Terrorist Abuse”.   For those…

When do I need to file my Canadian Charity’s T3010A or T3010B Registered Charity Information Return?

Every Canadian registered charity has to file a T3010 information return each year. The return must be filed no later than six months after the end…

CRA adds disclaimer to T3010 Registered Charity Information Return data on website

CRA has added a disclaimer at the top of its T3010 Registered Charity Information Return information on their website: “The information…

Don`t Leave the T3010B Registered Charity Information Return till it is too late

Canadian charities whose fiscal year end is in 2009 need to file the T3010B within 6 months of the 2009 fiscal year end.  The T3010B is a mixed…

New CRA Support for charity legal and compliance education in Canada

The Honourable Jean-Pierre Blackburn announces an investment of $3.1 million to assist small and rural charities understand their legal and…

CRA Publishes New Policy on Application for disbursement quota relief

With the difficult economic times and many charities and foundations feeling the pinch CRA has probably received many more inquiries about…

2009 National Charity Law Symposium In Toronto

The Canadian Bar Association and Ontario Bar Association Charity and Not-for-Profit Law Sections and the Continuing Legal Education Committee are…

CRA’s Factors that will prevent an organization from being registered as a charity

CRA just put out a easy to read and understand list of “Factors that will prevent an organization from being registered as a…

Charity Scams in Canada – Costing Us All A Lot

Here is some statistical information on Charity Scams - Costing Us All A Lot.  Just to give some perspective far more funds flow to charity tax…

T3010B – New CRA Canadian Charity Information Return for 2009

The Charities Directorate of the Canada Revenue Agency has revised their form T3010A with a new form called the T3010B, and it is supposed to be used…

Millennium Charitable Foundation Case – Federal Court (FCA) not impressed with charity tax shelters

The Millennium Charitable Foundation Case deals with abusive charitable gifting schemes.  The Federal Court of Appeal (FCA) sided with CRA in…

Canada Revenue Agency Charities Directorate Update November 2009

This CRA Charities Directorate Update presented in November 2009 provides some interesting information and statistics on compliance issues for the…

Political Activities and Canadian Charities -Some CRA Policies and letters on political activities

Most of CRA’s view on political activities by Canadian charities can be found in Policy Statement CPS-022 Political Activities. (see Political…

CRA calls an apple an apple – Project Trident

CRA has launched a new initiative called “Project Trident” in which they are targeting the “Triple Threat Tax Fraud” namely…

Draft of new T3010B Registered Charity Information Return released

Here is part of a draft of the new T3010B which was included in a recent Bulletin of the CCCC.  This part relates to the T3010B questions on…

Recent case on Canadian registered charity and business activities -Hostelling International Canada

This article deals with the recent Canadian Federal Court of Appeal case Hostelling International Canada – Ontario East Region in which the Federal…

New CRA Application for Registered Charity Status (T2050) and Guide (T4063)  finally arrived

The CRA has released an updated T2050 - Application to Register a Charity Under the Income Tax Act and it is located at…

CRA improves functionality for search of Canadian registered charities database

The Charities Directorate has vastly improved its section of the CRA website over the last year, although it still has a way to go!.  In the…

Do we have too many registered charities in Canada?

So, Are there enough charities in Canada? According to the CRA website there are currently 83,500 registered charities in Canada.  There are…

CRA Warning to charities: no lending of charitable registration numbers

CRA has prominently posted the following warning on its website: Under no circumstances should a registered charity lend its registration number to…

How Much Should A Canadian Charity Spend on Overhead such as Fundraising and Administration?

Why low overhead may not be a good thing for a charity and what is appropriate? Here is my updated article on “How Much Should A Canadian Charity…

Redeemer Foundation v. M.N.R. (F.C.A.)- Federal Court agrees with CRA on audit powers with charities

This case dealt with whether the Charities Directorate of CRA requires judicial authorization to request certain information from a registered…