March 17, 2024
CRA updates guidance “P113 – Gifts and Income Tax 2023” with information on the donations and tax incentives
CRA has recently updated guidance “P113-23e Gifts and the Income Tax Act” with information on the donations and tax incentives. CRA updates the…
March 12, 2024
Ebert vs His Majesty the King – procedural decision by FCA relating to donation of wine to a registered charity and valuation
In Ebert vs His Majesty the King, this case deals with what CRA argues is the inflated valuation of wine that was donated to a charity. The CRA…
March 12, 2024
CRA response to Taxpayers’ Ombudsperson’s report “Charity Begins with Fairness: More to Explore”
We have written previously about the Taxpayers’ Ombudsperson's report report "Charity Begins with Fairness: More to Explore" which was released on…
March 12, 2024
Would an organization that is a NPO under paragraph 149(1)(l) of the ITA continue to qualify if it transferred some of its assets to a taxable subsidiary that it incorporated in Canada?
CRA recently issued a letter addressing whether an organization that is an NPO under paragraph 149(1)(l) of the Income Tax Act would continue to…
March 12, 2024
Updates to the Ontario Business Registry (OBR)
There have been numerous improvements to the OBR since it came into being in October 2019. Here is a notice from the Ontario government about…
March 12, 2024
CRA reminding Canadian registered charities to use the correct T3010 form
CRA is reminding charities to use the correct T3010 form in this notice, which we have reproduced below. Even better, as CRA notes, is to get on the…
February 26, 2024
CanTrust Index looking at trust in Canadian institutions including NGOs
Proof Strategies has put out its annual CanTrust Index, looking at trust in Canadian institutions. If you look at slide 15 of the report, you see a…
February 26, 2024
US article on the “True cost of billionaire philanthropy”
Here is a recent US report entitled "True cost of billionaire philanthropy". It raises some interesting issues. I am not aware of a similar…
February 26, 2024
How to improve public trust in registered charities in Canada?
I was recently asked what are some ideas about improving public trust in Canada. Isn't public trust high in Canada for registered charities?…
February 26, 2024
Searching for a US 501(c)(3) charity or a Canadian registered charity
If you want more information on a US 501(c)(3) organization here are some suggestions: Google is a great resource The website of the organization or…
February 26, 2024
CRA has recently updated their webpages dealing with the disbursement quota
CRA has recently updated their page Annual spending requirement (disbursement quota). Here are the pages: Annual spending…
February 26, 2024
How valuable is your time? Get legal advice before embarking on the ONCA transition.
It is so sad to see so many Ontario non-profits spending months or years working on draft documents and then coming to a law firm "for a quick…