Santa Baby [1]
Santa baby, send a CRA[2] Agent, to me
I’ve been an awful good girl, Santa baby
Governing my charity right
Santa baby, a Charities Education Program[3], too, so cute
Well I’ll wait up for you, dear, Santa baby
So hurry down your list tonight, yeah
Think of all the gifts I’ve missed
Think of the revenue I haven’t list
Next year I could be just as good
If you check me off your CEP[4] list
Santa baby, I want to talk politics and really that’s not a lot
I’ve been on chill all year[5], Santa baby
So hurry down your list tonight
Santa, honey, there’s one more thing I really do need, the deed
To that gift of land cap gains free[6], Santa honey
So hurry down your list tonight
Come and trim my Charity tree
With promises made by JPJT[7]
I really do believe in you
Let’s see if you believe in me
Santa baby, forgot to mention one little thing
Yes that service thing
And I don’t mean on the phone, Santa baby
So hurry with your CHAMP[8] tonight
[1] This ditty should be sung loosely to the tune of Santa Baby, a 1953 Christmas song written by Joan Javits and Philip Springer, sung originally by Eartha Kitt. https://www.youtube.com/watch?v=jFMyF9fDKzE
[2] Canada Revenue Agency (CRA). The often stated mission of the Charities Directorate within the CRA is to promote compliance with the income tax legislation and regulations relating to charities through education, quality service, and responsible enforcement, thereby contributing to the integrity of the charitable sector and the social well-being of Canadians.
[3] See an explanation at https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/compliance-audits/charities-education-program.html.
[4] CEP is the jargon we should now use in common parlance for the above noted program. Soon everyone will know more about this new CRA initiative, especially if they are involved with one of the 500 registered charities that will be targeted annually for this special attention.
[5] Charities have been waiting for any further word since the Government of Canada received the Panel Report on the public consultations on charities and political activities in the spring of 2017. The release issued at that time stated that “Recommendations brought forward through the consultation process and by the Panel will help the Government of Canada better understand the challenges faced by, and the needs of, the charitable sector when contributing to public policy debate.” That is all very nice for the government to have better understanding but meanwhile the sector is still on ice, waiting for action.
[6] If you follow the rules, a gift of ecologically sensitive land to certain qualified donees (other than a private foundation) results in an inclusion rate of zero applying to a donor’s capital gain. Charities are still hoping for the day when a gift of any land is treated the same way. Unfortunately this was introduced in one federal budget and then cancelled in the next so it never came to be so call your MP if you don’t agree.
[7] Justin Pierre James Trudeau PC MP is the 23rd and current Prime Minister of Canada. On November 13, 2015 he took the unprecedented step of publicly releasing all ministerial mandate letters, as part of his plan for open and transparent government for Canadians. The mandate letters provided a framework for what Ministers are expected to accomplish, including specific policy objectives and challenges to be addressed. A few of the Ministers were mandated to work together to allow charities to do their work on behalf of Canadians free from political harassment, and modernize the rules governing the charitable and non-for-profit sectors. A new legislative framework to strengthen the sector will emerge from this process. (If we believe in something hard enough will it come true JPJT?)
[8] The Charities IT Modernization Project (“CHAMP”) will finally give the CRA electronic communication capabilities (soon there will be no more need to wait on hold on the phone or wait for snail mail for your CRA Charities Directorate communication). For a discussion on this see the author’s last newsletter article at https://drache.ca/articles/cra-and-the-champ/. We look forward to seeing how well the CRA will modernize their services that they provide to charities.