Posts Tagged ‘Canada Revenue Agency’

Exploring new ways for charities to work in partnerships

December 10th, 2019 by Ted Hyland

This article was first published on rabble.ca

Registered charities in Canada find themselves increasingly drawn to find ways of operating through partnerships and networks. There are two legal impediments they face in doing their work. One is the requirement under the Income Tax Act that charities carry on their own activities themselves, known as the “direction and control” requirement. The other impediment is the prohibition against registered charities making gifts to any entity that is not a qualified donee (qualified donees are registered charities and other various tax-exempt entities specified in the act).

The Canada Revenue Agency’s (CRA) view is that charities are allowed to use their resources in only one of two ways: either by making gifts to other qualified donees (for most charities, this means to other registered charities) or by applying their resources to their “own activities,” which the charities must carry on themselves.

It is in this context that the Senate Special Committee on the Charitable Sector, established in January 2018, held hearings into the effect of laws and policies on the charitable sector. It issued its report, Catalyst for Change: A Roadmap to a Stronger Charitable Sector, in June 2019.

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Notice to Charities: Updated CRA Address for T3010 Registered Charity Information Returns

September 20th, 2018 by Iler Campbell

To our registered charity clients and other registered charities following our blog, please note that, as of October 8, 2018, the Canada Revenue Agency (CRA) will have a new mailing address for filing Registered Charity Information Returns (T3010). Registered charities are required to submit these returns annually.

This updated address is only for filing T3010 returns. All other correspondence should continue to be submitted to the CRA at its Ottawa address.

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Public interest should be central to regulation of charities’ political activities

January 6th, 2017 by Brian Iler

This article was first published on rabble.ca

Canada Revenue Agency (CRA) has been notorious in recent years for its attacks on charities for their alleged political activities. Charities concerned about climate change and Aboriginal rights bore the brunt, with some still awaiting the attitude change promised by Justin Trudeau when he took power.

Taking Trudeau at his word, our law firm provided our thoughts to the Liberals’ inquiry on the issue of how charities’ political activities should be regulated.

Below is a précis. Our full submission is here.

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Non-profits await change from Liberal government. Here’s what needs to happen

April 5th, 2016 by Brian Iler

This article was first published on rabble.ca

In mandate letters to his newly appointed ministers, Justin Trudeau told Finance Minister Bill Morneau, and his minister responsible for Canada Revenue Agency (CRA), Diane Lebouthillier, to:

“modernize the rules governing the charitable and not-for-profit sectors. … A new legislative framework to strengthen the sector will emerge from this process.”

Wonderful news, for both charities and non-profits (sometimes referred to as “not-for-profits”). For non-charitable non-profits, this was especially exciting, as their voice in political circles is regularly eclipsed by far-better organized charities.

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Charity law blocks progress on issues facing Canadians

February 17th, 2015 by Iler Campbell

Saturday’s edition of the Toronto Star features an op-ed penned by Brian and Garfield Mahood. In it they write of Canadian charities under attack for turning a spotlight onto the Harper government’s policies or for advocating for public policy change. CRA audits of charitable status, they write, are creating a culture of self-censorship that is inhibiting many NGOs from working effectively.

Read the full article here

Charities and the limits of political action under the Harper government

July 31st, 2014 by Brian Iler

Environmental Defence. PEN Canada. Amnesty International Canada. The Canadian Centre for Policy Alternatives. Canada Without Poverty. The David Suzuki Foundation.

What do these organizations have in common — aside from all doing great work?

All are registered charities.

All have been publicly critical of Stephen Harper’s government.

And all are undergoing audits of their political activities by the Canada Revenue Agency (CRA).

What’s this about? Here’s what you need to know.

Read more on rabble.ca