October 2022

FEATURED

Blumbergs' Canadian Charity Law Boot Camp 2023

We have set the date for our annual Blumbergs’ Canadian Charity Law Boot Camp 2023 on Thursday, April 27, 2023, 8:30 AM – 5:00 PM EST – a one-day, online boot camp on compliance and standards issues for Canadian charities. This workshop will deal 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 early bird price until March 1, 2023, is $205.00 (regularly $275). To view the full agenda and register, visit: www.canadiancharitylaw.ca/events/blumbergs-canadian-charity-law-boot-camp-2023/

How Much Should a Canadian Registered Charity Spend on Administration?

In our article How much should a Canadian registered charity spend on administration (2022) we discuss how CRA has not provided guidance as to the acceptable amount that a Canadian registered charity can spend on administrative expenses, but it will depend on the circumstances of the charity and should be reasonable, necessary and proportionate and the charity should pay no more than fair market value when purchasing services.

CBC “Mormon Church in Canada moved $1B out of the country tax free — and it’s legal”

Yesterday the CBC published an article, “Mormon Church in Canada moved $1B out of the country tax free — and it’s legal” Last night on The Fifth Estate, there was a report on the same topic. The article reviewed gifts from Mormon organizations in Canada and worked out that about one billion dollars went to Brigham Young University in the United States, which is a qualified donee under the Canadian tax system. It meets the criteria of a qualified donee because it is a registered foreign university that provides degrees and has also typically had at least two Canadian students studying at the university each year for the last five years. We discuss this story and focus on the rarely discussed issues of foreign registered universities and donations from Canada.

Tax Court Ruling on Receipting, Donative Intent and What is "Voluntary"

Here is a recent case from the Tax Court of Canada on receipts issued by 3 registered charities Leduc Society for Christian Education v. The King.

The case involves three different registered charities in Alberta which provide Christian education as an alternative to secular public schools. All three charities had agreements with their local school boards, making them public schools that provide an alternative Christian curriculum. Through these agreements, these charities were allowed to charge fees for all or part of the associated non-instructional costs of running these alternative programs. All three schools charged enrollment fees and issued receipts for those fees. The case dealt with whether those payments were gifts and specifically were they voluntary payments. CRA did not think they were and CRA levied penalties against all three charities for these receipts as it was CRA’s view that the enrollment fees could not be considered a “gift”. The Tax Court ultimately agreed with CRA’s assessment of the situation.

Readout on the Advisory Committee on the Charitable Sector – August 25, 2022

The CRA has published a “readout” on the meeting of the Advisory Committee on the Charitable Sector (ACCS)(pronounced axe!) on August 25, 2022. These readouts provide almost no useful information. I have been highly critical of the Advisory Committee on the Charitable Sector in a number of blogs and I will not repeat these numerous criticisms here.

There was one paragraph in the readout that left me wondering and intrigued and I discuss it further in my blog:

Meeting facilitator Kim Fuller opened a discussion on forward planning to determine what recommendations the Committee wants to focus on in the coming year. The Committee identified several topics of interest, including administrative issues such as the charitable registration process and governance of the Committee itself; policy issues relating to the definition of charity and charitable purpose, and non-profits; and data issues including transparency around non-profit organizations, other qualified donees, and non-qualified donees.

Corporations Canada and new transparency about Federal non-profit corporations under the CNCA and new fees for certain documents

When ordering corporate documents from Corporations Canada, it now appears that additional documents are available. It used to be listed only the documents from the Incorporation under the CNCA or continuance to the CNCA. Older documents under the Canada Corporations Act were not listed. Now the older documents under the old Canada Corporations Act are listed.

This is both a good and perhaps a challenging thing for some, as I will explain. Also there are new fees being charged by Corporations Canada for copies of financial statements for CNCA corporations.

Ontario Annual Returns for Ontario Not-for-Profit Corporations Act (“ONCA”) Corporations

As many know, as of May 15, 2021, the Ontario Annual Return for OCA/ONCA non-profit corporations can no longer be filed with CRA (as part of the T3010 filing) and must be completed through the new Ontario Business Registry (OBR) system (or through third-party service providers under contract with the Ministry). From May 15, 2021, through October 18, 2021, corporations whose annual returns were due during that period were exempted, meaning these corporations did not have to file an annual return for 2021. Now, corporations that have an annual return due after October 18, 2021, must file an Annual Return.

Hockey Canada's full financial statements are finally available to the public - here are the last 8 years

This article has the full audited Hockey Canada’s financial statements for the last eight years. As we have noted before, Hockey Canada is a soliciting corporation under the Canada Not-for-profit Corporations Act (“CNCA”) and was supposed to file its financial statements with Corporations Canada every year. They never filed their financial statements for 2014-2021. Over the last few weeks, it appears that they filed them. We requested these documents from Corporations Canada and provide them in this blog.

Very interesting research note from the Sprott School of Business dealing with Hockey Canada and transparency

It was very interesting to read a report from the Sprott School of Business dealing with Hockey Canada and transparency entitled Hockey Canada – Financial Information: Issues about transparency and responsiveness.

The report is definitely worth reading. It was written by François Brouard, DBA, FCPA, FCA, Marc Pilon, PhD, CPA, CA and Andrew Webb, PhD.

In this blog I comment on the report

Hockey Canada finally uploads their financial statements to Corporations Canada website

As we have noted in our blog on July 26, 2022, Hockey Canada is a Federal corporation under the Canada Not-for-profit Corporations Act (“CNCA”) and as a soliciting corporation, they are supposed to upload their financial statements to the Corporations Canada Online Filing Centre.

We noted then:

The main point I would make is that Hockey Canada correctly notes that it is a soliciting corporation. That is not surprising because if Hockey Canada under the CNCA receives more than $10,000 per year in public monies including donations, then Hockey Canada would be a soliciting corporation. One of the requirements of a soliciting corporation is that it is supposed to file financial statements every year with Corporations Canada (even if Hockey Canada files them separately with CRA as an RCAAA). You can see that their Certificate of Continuance is filed and By-laws but no financial statements are filed. Also, as Hockey Canada has over $250,000 in revenue and is a soliciting corporation, those financial statements are supposed to be audited.

Well, we can now report that Hockey Canada has just filed nine years of financial statements with Corporations Canada.

Blumbergs' Pre-Budget Submission for the 2023 Canadian Federal Budget and also some comments on the lack of transparency and some recent scandals

Here is the Blumbergs’ Pre-Budget Submission for the 2023 Canadian Federal Budget. For those who have been following our law firm’s submissions over the last 10 years, they have focussed on transparency and accountability in the non-profit and charity sector.

Unfortunately, we have less transparency today than we had 15 years ago. Both the Conservative and Liberal Federal governments have whittled away at transparency in the non-profit and charity sector. We have not learned from the multitude of scandals in the non-profit and charity sector that those who abuse the system are adept at taking advantage of weaknesses in the rules and enforcement as well as blind spots in transparency.

In this blog, we discuss the importance of improving non-profit and charity transparency.

New Course: Objects/Purposes for Canadian Charities and Changes to Your Objects/Purposes

We recently launched a new course titled Objects/Purposes for Canadian Charities and Changes to Your Objects/Purposes.

This course will discuss the importance of objects for a registered charity and will be particularly relevant in three circumstances:

1. When you are a non-profit and applying to become a registered charity
2. When running a registered charity – awareness of your legal objects and that your charitable activities must be within your objects
3. When making changes to your objects as an existing registered charity and obtaining CRA approval (many groups in Canada will be making corporate changes and changing objects may be part of that change)

This course, Objects/Purposes for Canadian Charities and Changes to Your Objects/Purposes, may be of interest to:

Staff and volunteers of registered charities as the charitable objects that an organization has can constrain the charitable activities that the organization conducts as well as the scope of fundraising, business activities and political activities (PPDDAs) as these generally will be related in one way or another to the objects;
Board members of a charity who are responsible for oversight of the work of a charity, and charities cannot conduct charitable activities outside of their objects;
Professional advisors who assist charities may find this course helpful in understanding how legal objects affect their clients.

New Course: Professional Advisors and Philanthropy: Helping Clients Give Effectively to Good Causes

We recently launched a new course titled Professional Advisors and Philanthropy: Helping Clients Give Effectively to Good Causes.

Professional advisors can play a key role with clients in helping them understand options relating to philanthropy. Whether it is lawyers, accountants, investment advisors or many other types of professionals having a solid understanding of charities and philanthropy can be very useful. Many clients at a certain point in their lives are more interested in giving money away than making it. Professional advisors need to understand this change or be at risk for prematurely losing their most valuable clients. Professional advisors, and their use of networks and subject matter experts, can add tremendous value to their clients.

Some professional advisors are reluctant to bring up the topic of philanthropy with their clients – thinking of it as a highly personal or emotional topic. Some professional advisors are concerned that they don’t understand philanthropy and don’t want to talk to their clients about topics that they are not comfortable with.

In this course, Professional Advisors and Philanthropy: Helping Clients Give Effectively to Good Causes, charity lawyer Mark Blumberg discusses many of the issues related to understanding philanthropic giving. This course is geared towards professional advisors who are interested in philanthropy.

New Online Offering: Blumbergs’ Canadian Charity Law Institute 2022 (Recorded October 3, 2022)

We just launched an online copy of the Blumbergs’ Canadian Charity Law Institute 2022 (Recorded October 3, 2022);

Every year, Blumbergs has its Blumbergs’ Canadian Charity Law Institute. This year, for the third time, we did a “mini-institute” – very virtual, much shorter, and more affordable but covering a number of topics that are of concern to Canadian charities. The 11th Blumbergs’ Canadian Charity Law Institute was recorded on October 3, 2022, and it began at 12:30 PM EST, and ran until 4:00 PM EST.

The topics covered are:

State of the Sector, Mark Blumberg, Blumberg Segal LLP
Updates from the Charities Directorate, Sharmila Khare, Director General, Legislative Policy and Regulatory Affairs Branch, CRA
New Disbursement Quota Rules, Jessie Lang, Blumberg Segal LLP
Understanding CRA’s New Qualifying Disbursements, Maddy Sawyer, Blumberg Segal LLP
Reimagining the Potential of Philanthropy, Yonis Hassan, CEO, Justice Fund
CNCA Updates, Genevieve Gobeil, Senior Policy Manager, Corporations Canada, Innovation, Science and Economic Development Canada / Government of Canada
Dealing with the new Ontario Not-For-Profit Corporations Act (ONCA), Mark Blumberg, Blumberg Segal LLP

You can enrol here.

Canadian Charities Giving to Indigenous Charities and Qualified Donees - 2019

In a recent article, Canadian charities giving to Indigenous Charities and Qualified Donees – 2019, Sharon Redsky, Wanda Brascoupe, Mark Blumberg and Jessie Lang discuss the support, or lack thereof, by registered charities for Indigenous Groups.

CRA ATIP Disclosure on Registered Charities and the Abortion Issue

In a recent copy of an access to information package that I requested, there is some discussion in CRA documents of proposed responses relating to the Liberal party platform’s commitment to not provide charitable status to anti-abortion groups. It is a very large document so we have divided it into 2 parts (Part 1 and Part 2). We have previously discussed the charity and abortion issue here and here.

When I requested a copy of the access to information material, I did not know who requested it. However, I noticed this article by Annie Burns-Piper for the Tyee entitled “Liberals Vowed to End Charity Status for ‘Dishonest’ Anti-Abortion Groups. They Haven’t” and they identified that they had put in the access to information request. Always good to know who is asking for what.

Some of the highlights include charts from CRA which track the various political parties and their commitments that may impact on the work of CRA.

Here are some interesting pieces out of the 938 pages:

How Has COVID Affected Funding of the Canadian Charity Sector? Part 4 – The Final Edition

There have been many people wondering how COVID has affected the Canadian charity sector. On March 24, 2021, we released our first report which looked at 1676 registered charities. On June 9, 2021, we released our second report with 11,821 registered charities. On January 30, 2022, we released our third report with 80,015 registered charities. Now we have the complete dataset with almost all charities that will be reporting.

WE Charity Notice of Penalty - We Just Received a Redacted Copy from CRA

Here is the WE Charity/Free the Children – Notice of Penalty from CRA dated Aug 24 2015 from CRA. We just received a redacted copy from CRA. I am not sure if this document has been made public before.

The original letter to Free the Children outlining significant concerns was dated August 14, 2014. It is now being made public in September of 2022. That is a delay of eight years. Is it possible that if this document was made public earlier we could have avoided the whole We Charity/CSSG scandal? Stephen Harper was our Prime Minister when this letter was sent! None of the major political parties seem that interested in there being greater transparency when it comes to charities.

Business Plan for the Charities Directorate of the Canada Revenue Agency 2019/2020

Here is a draft Business Plan for the Charities Directorate of CRA. It will be helpful for people who want to understand how the Charities Directorate operates and what it prioritizes.

CRA Presentation on Registered Charities Compliance

This CRA Presentation on Registered Charities Compliance discusses CRA’s focus on abusive tax shelters and other inappropriate uses of registered charities and how CRA is going to focus on inappropriate use of foundations while working with other parts of CRA such as the High Net Worth Compliance Directorate. Some points that CRA notes in this presentation….

Charities and Aggressive Tax Planning Dual Audit Project

In this CRA presentation from November 2019 entitled Charities and Aggressive Tax Planning Dual Audit Project, the CRA discusses the partnership between the Charities Directorate and the High Net Worth Compliance Directorate.

Charities Directorate Complex Audit Team

This presentation entitled Complex Audit Team discusses how the Charities Directorate of the CRA will work with other parts of CRA (such as the International, Large Business and Investigations Branch (ILBIB)) to prevent aggressive tax planning involving charities. It discusses the differences between a charity auditor versus a tax auditor.

Charities Directorate Plans and Priorities

Here is a slide deck from CRA entitled Charities Directorate Plans and Priorities 2019 – 2020. It sets out the top priorities of the various divisions within Charities Directorate. It notes the policies they are working on updating, the priorities of RAD which deals with anti-terrorism financing by charities and the priorities of other divisions.

Charities Directorate, LPRAB Complex Audit Project Action Plan

Here is a CRA presentation entitled Charities Directorate, LPRAB Complex Audit Project Action Plan. The presentation discusses the Charities Directorate and audits of complex transactions involving charities.

Annual Resource Alignment Process One-Pager from the Charities Directorate

In the Annual Resource Alignment Process One-Pager – Charities Directorate, CRA’s Charities Directorate is asking for additional funds to do High Net Worth Charity Audits.

“This proposal is for an increase in resources for the high net worth audits initiative in the Charities Directorate. The objective of this initiative is to add to the suite of innovative compliance treatments applicable to registered charities, and to continue the collaboration with the International Large Business and Investigations Branch (ILBIB) in addressing tax evasion and aggressive tax planning.”

Some Recent Revocations by CRA

Here are some of the recent revocations by CRA. You can find out more about these charities on the CRA website.

Office of the Taxpayers’ Ombudsperson System Examination into Concerns Expressed by Certain Muslim-Led Charities

Here is a letter from Francois Boileau, Taxpayers’ Ombudsperson, at the Office of the Taxpayers’ Ombudsperson, on the Systemic Examination into concerns expressed by certain Muslim-led charities around audits by the Charities Directorate and more specifically, the Research and Analysis Division (RAD). The letter discusses resource issues and why the examination has taken longer to get going and in his letter he notes:

Number of Investors in Global Learning Group Inc. (GLGI) Revealed in CRA Document

Here is a heavily redacted document from CRA dealing with GLGI. It does reveal the number of “investors” in the GLGI scheme from 2006 -2014.

CRA Charities Directorate Compliance Division Dashboard

Here is a heavily redacted look at the Charities Directorate Compliance Division Dashboard.

CRA ATIPs Provides Detailed Information on CRA Registered Charity Audits

I recently received a copy of an interesting document from CRA dealing with registered charity audit stats that was released as a result of an access to information request.

In this document, the CRA identifies the audit outcomes. It is interesting to see that they cover from the 2017/2018 until the 2020/2021 year and that the outcomes of audits has declined from 345 in 2017/2018 to only 142 in 2020/2021. We had discussed this concerning trend earlier in our blog post Dramatic changes to charity audits by CRA over the last few years.

Interesting CRA Dashboard on Canada Emergency Wage Subsidy (CEWS) that Charities Received During Covid

This interesting dashboard from CRA notes some figures relating to registered charities and the Canada Emergency Wage Subsidy (CEWS). In total, registered charities received $4.1 billion in CEWS payments.

There were 219,192 charity applications for CEWS and around 218,457 were approved. This means that very few charities have their application refused.

The story has yet to be written on the CEWS and the charity sector. It was a very expensive program that perhaps resulted in a lot of money going to some charities that did not really need the funds. There were many charities that desperately needed the funds but did not qualify for the program either because they did not have employees or they did not meet the requirements otherwise.

Blumbergs Canadian Charity Sector Snapshot 2020

Here is the Blumbergs Canadian Charity Sector Snapshot 2020. We recently reviewed the T3010 Registered Charity Information Return database for 2020 as part of the Sean Blumberg Transparency Project.

The database covers about 83,991 of the approximately 86,000 registered charities in Canada that had filed their T3010 and were processed into CRA’s Charity Listing database by March 2022. This article provides a snapshot of the registered charity sector based on the 2020 T3010 filings. We have completed Blumbergs’ Snapshots of the Canadian Charity Sector for 2010 – 2019 as well. Keep in mind that these statistics only relate to registered charities under the Income Tax Act (Canada) and not to the 80,000 -100,000 non-profits which are not registered charities and for which CRA is not permitted to release information. The Canadian charity sector is a vital part of Canadian society and economy, with revenue of over $304 billion and expenditures of about $281 billion. Hope that you find the Blumbergs Canadian Charity Sector Snapshot 2020 to be helpful.

Finance Proposes Changes to Disbursement Quota for Charities and Some Increased Transparency

On August 9^th, 2022, the Department of Finance Canada announced that it has published draft legislation (and explanatory notes) to implement Budget 2022 tax measures and amendments for comment.

Among the proposed amendments to the Income Tax Act are changes to the disbursement quota for registered charities and measures to increase transparency regarding the filing status of T3010s.

Here is our note titled “Finance Proposes Changes to Disbursement Quota for Charities and Some Increased Transparency,” which discusses the proposed changes to the Income Tax Act that will increase the disbursement quota and allow for some greater transparency on certain matters.

New Course: Being a Director of a Canadian Non-Profit or Registered Charity

We recently launched a new course titled Being a Director of a Canadian Non-Profit or Registered Charity; the rewards, pitfalls, and obligations of trying to help your community by being a director of an NPO or charity.

Here is a description of the course:

There are approximately 600,000 Canadians who voluntarily serve as directors of the 86,000 Canadian registered charities. There are many others who serve on a myriad of non-profit boards such as amateur athletic groups, business associations, social groups, etc.

Board service can be very fulfilling. You can learn a lot about important issues that the non-profit and charity deals with and be a part of making society better. You can meet lots of new people with similar interests. You can get a tremendous amount of fulfillment from helping your community and meeting new people.

There is no guide to being a great board member. There is no one-size-fits-all approach. Every non-profit and charity is different, and their needs change over time. Also, some directors wear different hats in the same charity such as being a board member but also an officer or committee member, or charity volunteer and the needs and requirements for each position may be different. Your circumstances can also change over time – your kids are no longer in the daycare or hockey league, your interest in opera is on the wane, you are moving to another part of the world, and your ability to contribute is less.

You can also see the topics covered in the course.

Listing an Address for Service under ONCA

We are advocates for transparency, but privacy is also an important value. Does the public deserve to know the home address of each of your board members? We think probably not.

When being asked to list an address for service for an incorporator, director or officer in forms under the new Ontario Not-for-profit Corporations Act (“ONCA”), such as Articles of Incorporation (Form 5270E) and Notice of Change (Form 5284E), we suggest avoiding the listing of residential addresses where possible.

When is a financial statement not a financial statement?

We posted on July 12, 2022, the financial statements of many Registered Canadian Amateur Athletic Associations or RCAAAs that were obtained through access to information. Unfortunately, CRA does not post the financial statements of charities or RCAAAs on their website. One of the financial statements was for Hockey Canada. In this note, we discuss what is considered to be a financial statement for an RCAAA or registered charity.

CRA charity audit statistics released through freedom of information in 2022

The Charities Directorate of CRA recently released an Access to Information document which discusses audits of registered charities. Here is our article CRA audit statistics released through freedom of information in 2022.

20 Ways We May Be Able To Help You With ONCA

Here is our new article 20 Ways We May Be Able To Help You With ONCA. It discusses ways in which our law firm may be able to assist non-profits in Ontario in dealing with the new Ontario Not-for-profit Corporations Act (“ONCA”) which came into force on October 19, 2021, and will affect over 50,000 Ontario non-profit corporations.

The article notes: “Every Ontario non-profit corporation that is currently under the OCA should have a strategy for making the changes required by ONCA. Some smaller corporations may undertake the required changes themselves, while others may wish to obtain legal counsel to assist with the transition.”

Ontario charities under ONCA and grants to qualified donees - Ontario is a little more complicated than other provinces

In 2009, we wrote a short note entitled “Canadian Charities Based in Ontario and Grants to Qualified donees – Ontario is a little different” which discussed how Ontario charities could not just make grants to qualified donees which may be permitted under the Income Tax Act but are not permitted under Ontario law. We recently wrote to the Ontario Public Guardian and Trustee (OPGT) to obtain an update and see whether their position had changed on any of the qualified donees and new categories of qualified donees. There have been some changes. Namely, the PGT advises that “We consider the municipal or public body category a charity and would need to review the registered journalism organizations on a case-by-case basis. Our position on Foreign Universities hasn’t changed.” So here is our 2021 updated note:

Presentation "The Role of the Public Guardian and Trustee Under ONCA" from the OPGT

The Office of the Public Guardian and Trustee (OPGT) and its Charitable Property Program will be dealing with certain charitable aspects of the ONCA transition. Here is a presentation by the OPGT entitled “The Role of the Public Guardian and Trustee Under ONCA” that was recently delivered and the OPGT has given us permission to share it.

The presentation discusses the after-acquired clause, certain restricted words used in names of ONCA non-profits, the updated OPGT Handbook and other matters.

Options for dealing with ONCA for Ontario non-profit organizations

Here is our new article Options for dealing with ONCA for Ontario non-profit organizations. It discusses some of the options available to Ontario non-profit corporations now that the Ontario Not-For-Profit Corporations Act (ONCA) has come into force.

The objects of many Ontario non-profits that are registered charities might not be charitable or appropriate

This article discusses the importance of objects and why it is important for Ontario non-profit corporations that are registered charities to pay particular attention to their objects.

Blumbergs launches updated Ontario Not-for-Profit Corporations Act (ONCA) Suitcase

The new Ontario Not-for-profit Corporations Act (ONCA) came into force on October 19, 2021.

In 2013, we launched our first ONCA Suitcase in which we consolidated available ONCA related information in one PDF document. We have created a new ONCA Suitcase to assist non-profits in Ontario find information on ONCA. Information on ONCA is spread out on numerous different Ontario government websites and often the links from the Ontario government to important resources are not up to date.

The main advantage of having all this information in one document is that you can see numerous different items (legislation, regulations, forms, handbook, notices, articles, etc.) in one place and you can also search for words or phrases (usually Control F) throughout the document. For up-to-date information check the Ministry of Consumer Services website or Blumbergs’ ONCA directory.

You can download our Blumbergs’ ONCA Suitcase.

How to search for an Ontario non-profit corporation using the Ontario Business Registry

You can search for an Ontario non-profit corporation using the Ontario Business Registry (OBR). Here is a link to the OBR. Once you click the link you will need to scroll down and click on the blue icon that says “Search the Ontario Business Registry“.

Before the public availability of this registry, the only public list of Ontario non-profits was here.

If your non-profit organization needs assistance with corporate changes relating to the Ontario Not-For-Profit Corporations Act (ONCA), please contact us.

As we noted above, even some of Canada’s largest law firms are having significant problems dealing with the OBR system.

Ontario Not-For-Profit Corporations Act (ONCA) and "updating your by-laws" for your Ontario non-profit corporation

We often have people contacting us because they want to “update their by-law” because of the new Ontario Not-For-Profit Corporations Act (ONCA). Unfortunately, for most organizations, ONCA is not a time to “update” your by-law but much more is needed. Most organizations are going to need to file Articles of Amendment to replace provisions in their letters patent and supplementary letters patent. They may also find having restated articles to be helpful. As well, in most cases using a by-law that was formulated to comply with the Ontario Corporations Act (OCA) which dates back to 1907 is not going to be the correct approach. Instead in many cases, completely new by-laws will be easier and more efficient. You will also need board and membership resolutions and notices.

While some will make the change without using non-profit and charity lawyers, for many, especially charities, it is important to ensure not only that you make changes but that you make the correct changes. Small mistakes relating to important issues like membership can be very difficult to fix.

If your non-profit organization needs assistance with corporate changes relating to the Ontario Not-For-Profit Corporations Act (ONCA) please contact us.

Some updated information the Ontario Public Guardian and Trustee relating to new Ontario Not-For-Profit Corporations (ONCA)

The Ontario PGT has recently put out some interesting information relating to the implementation of ONCA when it is a “charity” or “registered charity”. The most important takeaway relates to the extent that the PGT will be involved (or not involved) with reviewing corporate documents of charities.

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.

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:

Being a Director of a Canadian Non-Profit or Registered Charity
Blumbergs’ Canadian Charity Law Boot Camp 2022
Blumbergs’ Canadian Charity Law Institute 2022
Blumbergs’ Canadian Charity Law Institute 2021
Blumbergs’ Canadian Charity Law Institute 2020
Canadian Charities Working with Non-Charities in Canada
Donor Advised Funds (DAFs) In Canada
Foreign Activities and Canadian Charities
Fundamentals of Running a Canadian Charitable Organization/Operating Charity
Fundamentals of Running a Private or Public Foundation in Canada
Fundraising from Canada – A course for groups outside of Canada
Fundraising Regulation and Compliance in Canada for Registered Charities
Membership of Non-Profits and Charities in Canada
Mergers of Canadian Non-Profits and Charities and Dealing with Uncertain Times
Multiple Corporate Structures for Canadian For-Profits, Non-Profits and Charities to Enhance Flexibility + Impact
Objects/Purposes for Canadian Charities and Changes to Your Objects/Purposes
Ontario not-for-profit corporations under the Ontario Corporations Act and dealing with ONCA
Professional Advisors and Philanthropy: Helping Clients Give Effectively to Good Causes
Receipting for Canadian Registered Charities
Restricted Gifts – Managing the Opportunities and Dangers of Restricted Charitable Gifts
Running and Maintaining a Federal Non-Profit Corporation under the CNCA – An Introduction
Separation and Independence by Canadian Charities from Entities that are not Canadian Charities
Should Our Canadian Business Establish a Corporate Foundation?
Should We Establish a Canadian Social Enterprise, Non-Profit or Charity and How to Do It?
Should you agree to be a director or board member of a Canadian non-profit or registered charity?
So now you are a registered charity – What is next
Top 20 Charity Law Issues for Canadian Registered Charities
Transparency in the Canadian Charitable Sector and the T3010 Registered Charity Information Return

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.

Upcoming Events and Programs:

Blumbergs’ Canadian Charity Law Boot Camp 2023 – online

Blumbergs’ 24 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 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

Canadian Charity Law List

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