The danger of bad faith complaints to CRA Charities Directorate
On April 30, CRA Charities Directorate sent out a « What’s new » email to its mailing list that included a discussion of « Reporting suspected non-compliance by registered charities ». While we do not recommend or support non-compliance with a charity’s tax obligations, we […]
Règles de déclaration pour les fiducies : un fardeau de conformité nouveau (et inutile) pour les organismes de bienfaisance enregistrés?
L’Agence du revenu du Canada a clarifié le 10 novembre 2023 que les organismes de bienfaisance ne sont pas tenus de produire de déclaration T3 pour les fiducies internes. Pour en savoir davantage, consultez l’article du bulletin Impact social du […]
Budget fédéral de 2023 : points saillants pour le secteur des organismes de bienfaisance et des OBNL
Le 28 mars 2023, l’honorable Chrystia Freeland a déposé un nouveau budget fédéral (le « budget de 2023 »). Le budget de 2023 énonce les dépenses auxquelles le gouvernement du Canada accordera priorité au cours des années à venir. Ces priorités visent […]
Robert Hayhoe and Stephen Hsia contribute to The Legal Industry Reviews: Canada
The Legal Industry Reviews: Canada
Robert Hayhoe and Stephen Hsia write on « Canadian charities funding organizations abroad: New rules make it easier » for the Canadian edition of The Legal Industry Reviews: New rules should make it easier for Canadian charities to fund organizations carrying out […]
The new qualifying disbursements rules: An improvement?
The proposed qualifying disbursements rules have since changed since the publication of this article. Please refer to Miller Thomson LLP’s article, ‘Funding non-qualified donees just got one step easier for Canadian charities’ dated June 6, 2022, which summarizes the latest […]
CRA issues helpful clarification on NPO reserves
A non-charitable, non-profit organization is required by the Income Tax Act of Canada to be “operated for a purpose other than profit.” In the past, the CRA has suggested that any accumulation of surplus by an NPO beyond its immediate […]
(Another) Update on COVID-19 pandemic economic and tax measures for charities and not-for-profits
This topics in this article are changing rapidly as the COVID-19 crisis unfolds. As such, we encourage you to check with Miller Thomson LLP’s Social Impact group for timely updates. Canada’s federal government continues to announce new economic measures and […]
COVID-19 pandemic economic and tax measures for charities and not-for-profits
Canada’s federal government continues to announce new economic measures to help stabilize the economy during the COVID-19 pandemic. Outlined below are the measures announced thus far by the federal government, along with expansions to existing programs, that are available to […]
Canadian Income Tax on US Charities
How does a US charity make sure that it does not pay Canadian tax? By applying for an exemption letter from the Canada Revenue Agency (CRA). In Canada, only a charity that is a Canadian registered charity is exempt generally […]
NPO Tax Returns – Late Filing
Incorporated non-charitable not-for-profit organizations (“NPOs”) must file a T2 tax return with the Canada Revenue Agency (“CRA”) just like a taxable for-profit corporation. Additionally, each NPO, regardless of organizational form, that meets certain financial thresholds must file a T1044 Non-Profit […]
