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News from the Canada Revenue Agency (CRA)

March 20, 2018

By: Kara Johnson Receipt Requirement Change In our January (2018) newsletter, we highlighted the importance of charities producing receipts for charitable donations that conform to the requirements of the law for proper receipting. Justice Campbell Miller reiterated the seriousness of a failure to comply with the Regulations of the Income Tax Act in Madamidola v. […]

Filed Under: Articles, Charities - Current Articles Tagged With: CRA Updates, Kara Johnson

Proper Receipts and Credible Claims for Tax Benefit

January 17, 2018

By:  Kara Johnson When average Canadian taxpayers pay attention to the receipts issued to them by Canadian charities to which they have donated, it is probably for two reasons:  to ensure they actually have them all in hand at tax filing time, and to identify the dollar amounts therein so that they can put them […]

Filed Under: Articles, Charities - Current Articles Tagged With: donation receipts, Drache Aptowitzer LLP, gift receipts, Kara Johnson, receipting

The Art of Giving Gifts, Not Taxable Benefits

December 13, 2017

By: Kara Johnson Employers who don’t want to seem like Scrooge and instead partake in a gift-giving spirit, might want to be aware of potential payroll tax implications.  The law clearly taxes benefits provided by an employer to an employee in the context of their work relationship. However, that relationship may also be fertile ground […]

Filed Under: Articles, Charities - Current Articles Tagged With: Drache Aptowitzer LLP, employee gifts, gifts, Kara Johnson, near-cash gifts, non-cash gifts, taxable benefit, Taxable Benefits

Rules Around Raffles: Don’t Get Sent Up the River for Sending Rubber Duckies down the River

September 15, 2017

By: Kara Johnson Raffles (or, properly speaking, raffle lotteries) can be a fun, efficient, and relatively non-labour-intensive means of making moderate amounts of money for a not-for-profit or charity.  Did you know, however, that the regulatory framework governing raffles (charitable gaming) ultimately flows from the Criminal Code?  That’s right; if you don’t want to get […]

Filed Under: Articles, Charities - Current Articles Tagged With: AGCO, Alcohol and Gaming Comission of Ontario, charity lottery, charity raffle, Drache Aptowitzer LLP, Kara Johnson, Ontario lottery, raffle, raffle license, raffle rules, rules for raffles

Disfellowshipping is Hard to Do

May 23, 2017

By:    Kara Johnson On April 13, 2017 the Supreme Court of Canada granted, to the Judicial Committee of the Highwood Congregation of Jehovah’s Witnesses and the Highwood Congregation of Jehovah’s Witnesses, leave to appeal the Alberta Court of Appeal’s decision on the availability of judicial review over their disfellowshipping of Mr. Randy Wall. As […]

Filed Under: Articles, Charities - Current Articles Tagged With: appeal, disfellowshipping, Drache Aptowitzer LLP, Kara Johnson, shunning, Wall v. Jehova's Witnesses

Head in the Cloud, and Books and Records on the Ground

December 22, 2016

By:    Kara Johnson If someone asked you “where” your cloud storage is, would you know the answer?  The “cloud” is the common term used when data is stored remotely but yet accessible (to your multiple devices) through the internet.  Given that the data is now ‘remote’ we often receive questions from clients as to […]

Filed Under: Charities - Article Archive, Charities - Current Articles Tagged With: books and records, Charities Directorate, Charity Records, Cloud, Drache Aptowitzer LLP, Income Tax Act, Kara Johnson, Record Keeping, Registered Office Address

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

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