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Canadian Charity Law List

February 2021

FEATURED

Blumbergs' Canadian Charity Law Boot Camp 2021

We will be having our Blumbergs’ Charity Law Boot Camp on April 21, 2021.   It is a one-day workshop that deals with questions for those considering establishing a social enterprise, non-profit or charity. There is an early bird special if you register before Monday.

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Blumbergs’ Snapshot of the Quebec Charity Sector 2018

We recently created the Blumbergs’ Snapshot of the Quebec Charity Sector 2018 with information on charities in Quebec.

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Blumbergs’ Snapshot of the Ontario Charity Sector 2018

We recently created the Blumbergs’ Snapshot of the Ontario Charity Sector 2018 with information on charities in Ontario.

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Blumbergs’ Snapshot of the Alberta Charity Sector 2018

We recently created the Blumbergs’ Snapshot of the Alberta Charity Sector 2018 with information on charities in Alberta.

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Blumbergs’ Snapshot of the British Columbia Charity Sector 2018

We recently created the Blumbergs’ Snapshot of the British Columbia Charity Sector 2018 with information on charities in British Columbia.

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Upcoming Webinars for the Canadian Charity Law Association

The Canadian Charity Law Association is delivering some upcoming webinars. Registration is free but space is limited. Topics are subject to change. More information on each of these webinars and how to register is provided here.

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In 2021 T3010s will be due within 6 months of the end of a charity's fiscal year, unlike 2020

In 2020 CRA gave an extension to many charities to deal with the unexpected events around COVID. In 2021, unless the situation changes drastically, there will be no extensions. The normal rules apply for filing of the T3010 for registered charities i.e. no later than 6 months after your charity’s fiscal year-end.   For many charities that just filed their 2019 T3010, they soon will need to file their 2020 T3010. We have written many articles on the T3010 and the key is to start collecting information early so that you are not rushing at the end.  Also, especially with complicated or large charities, it is important to have a number of people review the form to ensure it is accurate.

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Blumbergs' Pre-Budget Submission for the Federal Budget 2021 relating to charities, transparency and other issues

As we noted previously, the Federal Government has launched pre-budget consultations for the 2021 Federal Budget. Here is the Blumbergs’ Pre-Budget Submission relating to charities, transparency and other related issues.

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Revised P113 – Gifts and Income Tax 2020 – deals with tax benefits of donating to charities

2020 was a turbulent year. The CRA has updated their document P113 – Gifts and Income Tax for 2020.  The P113 is a helpful guide to the tax consequences of donations to registered charities and qualified donees. The big change in 2020 is the inclusion of Registered Journalism Organizations or RJOs. Well, perhaps it is not such a big change as there is only one of them so far as we discussed before.  RJOs are qualified donees and therefore people can donate to them and receive an official donation receipt and some charities may be able to make gifts to them if they have appropriate objects, etc.

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CRA releases the Report on the Charities Program 2018 to 2020

The CRA recently released the Report on the Charities Program 2018 to 2020. If you are very interested in the charity sector in Canada, you might find it interesting reading.

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Canada adds 13 organizations to list of terrorist entities including Proud Boys, The Base and Al-Quaeda and ISIS affiliates

Canada just added 13 new listed terrorist organizations including the Proud Boys, Atomwaffen Division, the Base, and Russian Imperial Movement. They also added Al Qaida affiliates, ISIS affiliates and a Kashmiri group.

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Lengthy CRA FAQ on the Canada emergency wage subsidy (CEWS)

Here is a long CRA FAQ dealing with the CEWS which was last updated in early February, 2021.

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Ontario consultation on ONCA and Ontario Corporations Act

I am not sure how many people are aware, but the Ontario government has done a consultation on the Ontario Corporations Act and ONCA. The deadline for responding was February 8, 2021. Ostensibly the title sounds like it is focused on virtual meetings: Potential Permanent Changes to Enable Digital and Virtual Processes under the Corporations Act and the Unproclaimed Not-for-Profit Corporations Act but the scope of the questions are broader than that and our firm put in a submission.

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Will the Governor General be given millions of dollars to set up a charity foundation? Perhaps not

The Canadian Press recently published an article “Funding to help former governors general set up charities is discretionary: Privy Council“. The article notes: “The federal government has allocated $30 million over the past 15 years to sustain charitable foundations created by governors general once they leave office.” It is not clear if Julie Payette would be interested in setting up a foundation or whether the Federal government would agree to a request for funds if it ever came.

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Updated CRA Form AUT-01 Authorize a Representative for Offline Access from CRA for charities and others

CRA has published a newer version of Form AUT-01 Authorize a Representative for Offline Access in late December 2020. The Form AUT-01 can be used by an individual or business (such as a registered charity) who wishes to authorize a representative to communicate on its behalf with the CRA using only offline access (i.e. by phone, fax, mail and in-person) for several types of accounts.

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Some additional WE Charity documents from CRA finally arrived

I requested a long time ago from CRA some WE Charity early documents. They only arrived recently and are listed here.

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New course – Running and Maintaining a Federal Non-Profit Corporation under the CNCA – An Introduction

We have recently prepared a new course on Running and Maintaining a Federal Non-Profit Corporation under the CNCA – An Introduction.

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New course - Separation and Independence by Canadian Charities from Entities that are not Canadian Charities

Canadian charities can have relationships with non-charities but need to have adequate separation.  We have now added a further course on “Separation and Independence by Canadian Charities from Entities that are not Canadian Charities” which discusses the importance of having adequate separation and how to monitor and achieve adequate separation.

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New Course – Should you agree to be a director or board member of a Canadian non-profit or registered charity?

There are over 600,000 directors of Canadian charities alone. There are many more people in Canada who serve on the boards of non-profits that are not charities. Non-profits and registered charities need to have directors who are capable, caring, connected for these sectors to operate properly.

This course will give you ideas of issues, questions and items to consider before agreeing to be a director or board member of a Canadian charity or non-profit. This course cannot answer the question for you of whether you should join a particular board as it is often a deeply personal and highly fact-specific decision that is sometimes easy to make and sometimes not. However, hopefully, this course will help you make a more informed decision.  The course is currently available for free.

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Blumbergs Online Courses

We have created some online courses on various charity law issues. These courses are meant to be easier to access, more convenient and available 24/7 exactly when needed. You can do an online course at your pace and redo sections if you wish.

We have courses on the following subjects:

  • Top 20 Charity Law Issues for Canadian Registered Charities
  • Donor Advised Funds (DAFs) In Canada
  • Fundraising from Canada – A course for groups outside of Canada
  • Mergers of Canadian Non-Profits and Charities and Dealing with Uncertain Times
  • Ontario not-for-profit corporations under the Ontario Corporations Act and dealing with ONCA
  • Receipting for Canadian Registered Charities
  • Should We Establish a Canadian Social Enterprise, Non-Profit or Charity and How to Do It?
  • Multiple Corporate Structures for Canadian For-Profits, Non-Profits and Charities to Enhance Flexibility + Impact
  • Blumbergs’ Canadian Charity Law Boot Camp 2020
  • Canadian Charities Working with Non-Charities in Canada
  • Restricted Gifts – Managing the Opportunities and Dangers of Restricted Charitable Gifts
  • Foreign Activities and Canadian Charities
  • Fundamentals of Running a Canadian Charitable Organization/Operating Charity
  • Fundamentals of Running a Private or Public Foundation in Canada
  • Transparency in the Canadian Charitable Sector and the T3010 Registered Charity Information Return
  • Membership of Non-Profits and Charities in Canada
  • So now you are a registered charity – What is next
  • Blumbergs’ Canadian Charity Law Institute 2020
  • Finance Bundle

We have created various price points depending on the needs of the organization.  We also will create bulk discount codes when courses are needed across a whole organization.

We are also doing customized courses for different organizations depending on their needs. Some are focused on boards of directors while others are focused on staff.  Let us know if your organization needs a customized or live online course.

 

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CRA Updates

CRA provides additional information on foreign activities by Canadian charities

CRA has now changed the way the export data and publishes that data on the T3010 online so that with Schedule 2 dealing with foreign activities now has unlimited entries for Q2, Q3 and Q7.  Before there were only a few spaces for answers and the rest were provided by a charity in a separate sheet but not included on the online T3010.

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Corporate Updates

Reminder from Corporations Canada re: AGMs in 2021 for CNCA corporations

Here is a reminder we just received from Corporations Canada relating to AGMs in 2021 for CNCA corporations and that they can be done virtually, partially virtually or by unanimous resolution in many cases.   Also if you wish to delay the date for your CNCA AGM you will need permission from Corporations Canada.   In 2020 there was an extension on deadlines for providing financials and having your AGM – one should plan on there not being a similar extension in 2021 and try to have your AGMs on time.

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Ontario government has extended ability for OCA corporations to have virtual meetings until May 31, 2021

The Ontario government has recently extended the ability for Ontario Corporations Act (OCA) corporations to have virtual meetings until May 31, 2021. It is contained in O. Reg. 544/20: EXTENSION OF TEMPORARY SUSPENSION PERIOD. This will be useful for some Ontario corporations that have governing documents that don’t allow for virtual meetings as they will be able to have virtual meetings despite the governing documents until May 31, 2021. Any corporation with such restrictions should consider revising their governing documents to allow for virtual meetings. Alternatively consider moving out of the antiquated Ontario system to the Federal CNCA.

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New Ontario Business Registry will one day become active and you should sign up now to get reminders and information

The Ontario Ministry of Government Services is launching a new Ontario Business Registry at some point over the next year or two.  This Registry will one day contain profiles on any business that is registered (including non-profit corporations), groups incorporated or licenced to carry on business in Ontario.  For now, there is no registry, but you can sign up for an email list to get updates in the future about the registry.   This is not your normal email list where anyone can sign up.  This is only for groups to provide their “official email address”.

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Upcoming Events and Programs:

Blumbergs’ Canadian Charity Law Boot Camp 2021 – online

Blumbergs’ 21 online courses for charities;

Free upcoming Canadian Charity Law Association webinars.


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

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.

mark@blumbergs.ca
416.361.1982