Tax shelter gifting arrangement revocations

December 28, 2009 | By: .(JavaScript must be enabled to view this email address) Mark Blumberg
Topics: Canadian Charity Law

In Newsletter 33, CRA identified various registered charities that have had their registered charity status revoked for involvement in tax shelter gifting arrangements.

In Newsletter 33 (, CRA advised as follows:

``Tax shelter-related revocations

In 2009, the following charities had their registration revoked due to tax shelter-related non-compliance. At each link below, you can read a summary of the related revocation. For more general information about tax shelters, see What is a tax shelter? on

The Millennium Charitable Foundation:

The Children’s Emergency Foundation:

Living Waters Ministry Trust:

Healing and Assistance Not Dependence Canada:

Jesus El Buen Pastor Spanish Pentecostal Church of Toronto:

Funds for Canada Foundation:

New Hope Ministries Institute:

Alberta Distribution Relief Agency Aid Society International:

The CRA is reviewing all tax shelter-related donation arrangements (for example—schemes that typically promise donors tax receipts worth more than the actual amount of the donation) and it plans to audit every participating charity, promoter, and investor. ``

Do you require legal advice with respect to Canadian or Ontario non-profits or charities?


Charity Lawyer Mark Blumberg

Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.
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