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 recently then I encourage you to do so.

Here are some new and recently revised documents on the CRA website:

• RC4424   Completing the Tax Return Where Registration of a Charity is Revoked

These documents relate to registration of Canadian charities:

• Make an informed decision
• Advantages of registration
• Obligations of registration
• Consequences of terminating registration
• Questions and answers on the treatment of enduring property for the purposes of the disbursement quota
• Checklist for charities on avoiding terrorist abuse
• Revised Summary Policy, CSP-S14, Sport
• New Guidance, CPS-027, Sports and Charitable Registration
   

CHARITY REGISTRATION
New topics have been added to the Applying for registration section:
 

• How to apply
• What is charitable? 
• Describing your activities
• The application review process
• What is a governing document? 
• Incorporation documents
• Constitutions
• Trusts

Other documents:

• Revised Summary Policy CSP-R20, Research
• New Guidance CPS-029, Research as a Charitable Activity
• Revised Policy Commentary CPC-012, Expenses incurred by volunteers

Mark Blumberg is a lawyer at Blumberg Segal LLP in Toronto, Ontario.  He can be contacted at mark@blumbergs.ca or at 416-361-1982. To find out more about legal services that Blumbergs provides to Canadian charities and non-profits please visit www.canadiancharitylaw.ca or www.globalphilanthropy.ca

This article is for information purposes only. It is not intended to be legal advice. You should not act or abstain from acting based upon such information without first consulting a legal professional.