A one-day boot camp on compliance and standards issues for Canadian charities


Blumbergs’ Charity Law Boot Camp 2021: A one-day boot camp on compliance and standards issues for Canadian charities

This one-day workshop was originally recorded on April 21, 2021 and dealt with questions that all charities (or potential charities) should consider: What are we trying to accomplish? Should we incorporate? Should we be a charity? What is the difference between for-profit, non-profit and registered charity?

The session covered matters that are significant for any operating charity surrounding revenue generation rules, receipting, transparency, and protecting your charity against risks. Topical issues such as collaboration, foreign activities, political activities and the new Canada Not-for-Profit Corporations Act (CNCA) and Ontario Non-Profit Corporations Act (ONCA) were also touched upon as well.

 Cost: $295.00 (includes materials, registration fees and taxes)

 INTRODUCTION – Should we incorporate,   should we be a registered charity?
8:45IntroductionLogisticsImportance of the charity sector

Why legal and ethical issues are important.



What are you trying to accomplish?There are many ways to make this world a better place, not just being a charity
What is the difference between for-profit, non-profit and registered charity?Advantages and disadvantages of using each form.

What is a charity?

Should we incorporate?


There are advantages and disadvantages of incorporation. What are the costs of incorporation – and what information do you need to know?
10:00Should we apply for registered charity status?The good and bad of being a registered charity and some of the problems and roadblocks. with applications. What information do we require to apply for charitable status?
11:00Bringing   in the money – fundraising, government funds and earned income/business incomeRules on fundraising including CRA’s guidance on fundraising, issues with government funds and restrictions on businesses that charities can carry out. With a greater emphasis on “social enterprise,” there is increasing pressure on charities to consider various   revenue generation possibilities but charities need to be aware of the restrictions
12:45Q&A   on morning session etc. 
1:00ReceiptingOne of the most important advantages of being a registered charity is the ability to issue receipts. According to CRA   most charities when audited were found to be not receipting correctly. We will discuss the rules around receipting   and common mistakes
2:10T3010 and Transparency

Books and Records

Internal Controls



The T3010 Registered Charity Information Return needs to be filed by registered charities every year or they risk deregistration. As well, CRA can suspend a charities receipting privileges if the charity has not properly completed the T3010. Charities also need to keep adequate books and records. Charities should also have appropriate internal controls to protect property and funds. There is a dizzy array of insurance out there – what is really needed?
 ADVANCED – Collaboration, Foreign   Activities, Political Activities, New Corporate Acts
3:00Collaboration   between charities, Funding and Dealing with groups who are not registered charities in Canada or abroadThere are various options for dealing with other organizations depending on whether they are registered charities or not. If you want to work with a good non-profit in Toronto that is not a registered charity or a foreign entity,   one needs to understand the CRA rules on dealing with intermediaries and foreign activity. US concepts such as   ‘fiscal sponsorship’ are not allowed in Canada,   If you want to transfer funds to a group that is not a charity you need structured arrangements with ‘direction and control’.
3:40Political ActivitiesCharities that want impact often find that being engaged in the political process is important. There are rules on how much and what type of activities Canadian charities can do. In short, you can do a lot, but not everything. Separate the hype from the reality.
4:00Governance and the New Corporate ActsFederal   non-profit corporations will need to consider continuing under the new Canada   Not-for-Profit Corporations Act (and Ontario non-profit corporations will   want to bring their corporate documents into alignment with the new ONCA.)
5:00Discussion, Q&A and Conclusion 

 Timing and content are subject to change.

 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.CharityData.ca.