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CRA Updates on Split-receipting

November 16, 2016

By: Kara Johnson On November 8, the CRA issued Income Tax Folio S7-F1-C1, Split-receipting and Deemed Fair Market Value.  The Folio Chapter replaces and cancels Interpretation Bulletin IT-110R3, Gifts and Official Donation Receipts and Income Tax Technical News No. 26 (ITTN 26). Most of the content of the Folio is either merely restating or rewording […]

Filed Under: Articles, Charities - Article Archive, Charities - Current Articles Tagged With: CRA, deemed fair market value, Donor Recognition Policy, Eligible Capital Property, FMV, fundraising, Gifts and Official Donation Receipts, Income Tax Folio, Income Tax Technical News, Interpretation Bulliten IT-110R3, Kara Johnson, Split receipting

What Charities Need to Know about Canada’s Anti-Spam Law (CASL)

May 10, 2016

By Alexandra Tzannidakis, LL.B. CASL is a spam-fighting Act that, among other things, regulates what kind of electronic messages people and organizations can send and under what circumstances. It applies to sending e-mails, text messages, social media, and other forms of electronic message, but not to faxes or phone calls. Ever since it came into […]

Filed Under: Articles, Charities - Article Archive Tagged With: Alexandra Tzannidakis, CASL, electronic, fund-raising, fundraising, spam-fighting

“Matchy Matchy” is Back In… But Read the Fine Print

October 15, 2015

By C. Yvonne Chenier, Q.C. The off and on clothing trend called “Matchy Matchy” is seen as wearing an outfit that goes together too well making it looked forced and stylish.  Something similar may very well be underway again at the Government of Canada with the Syria Emergency Relief Fund recently announced by Foreign Affairs, […]

Filed Under: Articles, Charities - Article Archive Tagged With: C. Yvonne Chenier QC, charities, fundraising

Third Party Fundraising

June 9, 2015

 By Arthur B.C. Drache, CM, QC          A ruling letter issued early in 2015[1] by the CRA dealing with third-party fundraising offers nothing particularly new in the way of interpretation but does offer a bit of clarification. The question posed seemed to be by an official of a charity who was questioning situations where a third-party raised funds […]

Filed Under: Articles, Charities - Article Archive Tagged With: Arthur B.C. Drache CM QC, CRA releases, CRA ruling, fundraising, tax

Fundraising By Charities

April 30, 2014

Fundraising by Charities – CRA does not mean Business By C.Yvonne Chenier, Q.C. The CRA has not changed its position on fundraising by charities. The new and improved Fundraising by Registered Charities Guidance, CG-013 issued by the CRA on April 20, 2012, is still their last word on the subject. However, some charities still need […]

Filed Under: Charities - Article Archive Tagged With: C. Yvonne Chenier QC, fundraising

Ideas for Advanced Fundraising

April 30, 2014

IDEAS FOR ADVANCED FUNDRAISING by Adam Aptowitzer Given the competition for donor dollars it is surprising that gifts of non-qualified securities do not attract more attention. These types of securities are usually shares or debt of private corporations. As private corporations and their shareholders form a significant segment of the Canadian economy, charities can ill […]

Filed Under: Charities - Article Archive Tagged With: Adam Aptowitzer, fundraising

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