Shows
The Canadian Charity Law PodcastThe Hidden Costs of Using General Lawyers for Charity Law Legal Matters: Why Specialization MattersThe episode argues for the critical importance of specialized legal counsel for Canadian charities. It highlights the complex nature of charity law, which involves multiple regulatory frameworks and unique legal concepts not found in general corporate law. The discussion emphasizes that specialized charity lawyers offer significant advantages in navigating CRA compliance, achieving higher success rates for registrations, and providing long-term support. Ultimately, engaging a charity law specialist is presented as a cost-effective investment that prevents costly mistakes, manages risks, and enables an organization's mission and growth.This episode is jointly sponsored by B...2025-08-0715 minThe Canadian Charity Law PodcastCharity-to-Charity Gifts: Designated Donations and Spending RulesThis episode explains the complexities of charity-to-charity donations in Canada, particularly focusing on "designated gifts". It highlights that while simple donations between individuals are straightforward, financial transfers between registered charities, especially those that are "non-arm's length" (connected by shared governance or family ties), are subject to strict regulations. The primary challenge for non-arm's length charities receiving funds is the requirement to spend non-designated gifts, with severe penalties for non-compliance. To mitigate this, the discussion introduces designated gifts, which offer the recipient charity flexibility in spending.This episode is jointly sponsored...2025-08-0112 minThe Canadian Charity Law PodcastInternational Charitable Activities for Canadian Charities: Complete Legal FrameworkThe episode outlines the legal framework governing Canadian charities seeking to fund or conduct operations internationally. It explains that the Income Tax Act (Canada) offers two primary pathways for global engagement: transferring funds to "qualified donees" or conducting the charity's "own activities" abroad. The document details who qualifies as a "donee," including registered Canadian organizations, international bodies like the UN, and specific foreign entities. Furthermore, it clarifies that conducting "own activities" internationally requires the Canadian charity to maintain ultimate control and oversight, often through structured arrangements like agency or contractor agreements with foreign...2025-07-1712 minThe Canadian Charity Law PodcastAI Fails: Canadian Charity Registration Demands Legal ExpertiseThis episode warns against using Artificial Intelligence (AI) for Canadian charity registration applications due to frequent failures and significant delays. It emphasizes that AI lacks a nuanced understanding of Canadian charity law requirements, struggles with complex evaluation criteria from the Canada Revenue Agency (CRA), and fails to grasp governance requirements. The discussion highlights the absence of strategic positioning and ongoing support from AI, leading to costly appeal processes and founder burnout. Ultimately, the hosts advocate for professional legal guidance as a crucial investment for successful and efficient charity registration in Canada....2025-07-1012 minThe Canadian Charity Law PodcastCanadian Charities: Stay On The Right Side of the Canada Revenue AgencyThis comprehensive episode, Stay On The CRA's Good Side, outlines the essential requirements for Canadian registered charities to maintain compliance with the Canada Revenue Agency (CRA). It covers the CRA Charities Directorate's oversight role, detailing how they monitor compliance through various methods like T3010 screening and audits, and lists common triggers for reviews. The episode emphasizes annual T3010 filing obligations, including deadlines, required schedules, and frequent errors to avoid, while also explaining the serious consequences of non-compliance. Furthermore, it clarifies financial management requirements such as record-keeping, disbursement quota obligations, and acceptable expenditures, and...2025-07-0329 minThe Canadian Charity Law PodcastT3010: The Catastrophic Risks of Late Canadian Charity ReturnsThis episode comprehensively outlines the severe repercussions for Canadian registered charities that fail to file their annual T3010 Registered Charity Information Return on time. It explains that this critical document serves as a public accountability mechanism, reporting an organization's activities, finances, and governance. The discussion details immediate consequences like penalties and damage to public standing, escalating to the terrifying threat of charity registration revocation, which can lead to the loss of tax benefits and forced asset transfer. Furthermore, it highlights the devastating financial and operational impacts of non-compliance, emphasizing reputational damage and the paralysis an organization faces. Ultimately, the...2025-06-2616 minThe Canadian Charity Law PodcastEnergizing Nonprofit and Charity Board MeetingsThis episode offers a comprehensive guide on improving nonprofit and charity board meetings, transforming them from tedious obligations into productive and engaging sessions. It emphasizes the importance of defining a clear purpose for each meeting and starting with emotional connection rather than immediate financial discussions. Key strategies include mastering the consent agenda to streamline routine matters, facilitating interactive conversations over monologues, and assigning clear roles for efficient time management. The discussion concludes by stressing the necessity of crystal-clear action items and ending with genuine gratitude to foster continued engagement and build a stronger...2025-06-1215 minThe Canadian Charity Law PodcastHow To Determine Where to Incorporate Your Ontario Nonprofit or CharityThis episode helps Ontario nonprofits understand the key differences between incorporating under Ontario's Not-for-Profit Corporations Act (ONCA) and the federal Canada Not-for-profit Corporations Act (CNCA). It clarifies that neither option is universally better and the best choice depends on the organization's specific needs and operational plans.It highlights distinctions regarding director requirements, membership voting rights, financial standards, filing obligations, and public information disclosure. The discussion also confirms that organizations must choose one structure, though switching is possible, and that ONCA-incorporated nonprofits can still operate and fundraise across Canada while adhering to local regulations....2025-06-0506 minThe Canadian Charity Law PodcastGet Funding for Your Newly Registered Canadian CharityThis episode offers a guide to effective fundraising strategies specifically tailored for new charities operating in Canada. It provides practical advice on various approaches, including online campaigns, events, monthly giving programs, grant applications, social media engagement, and corporate partnerships. The discussion also emphasizes the importance of clearly defining a charity's mission and vision and the value of donor recognition and appreciation. Overall, this resource helps guide new charities to secure funding and build lasting relationships with supporters.This episode is jointly sponsored by B.I.G. Charity Law Group Professional Corporation...2025-05-3013 minThe Canadian Charity Law PodcastStaying on the Sunny Side of Compliance: Your Charity's Best DefenseThe episode explains that registered charities in Canada must meet specific obligations to maintain their status, as failing to do so can lead to serious repercussions. The Canada Revenue Agency (CRA) uses a graduated scale of enforcement, starting with education and potentially progressing to compliance agreements. More severe non-compliance can result in sanctions, such as financial penalties or the suspension of the right to issue donation receipts. The most extreme consequence is the revocation of charitable status, which leads to the loss of tax benefits, required asset dispersal, and significant damage to public...2025-05-2115 minThe Canadian Charity Law PodcastFundraising No-Nos for Canadian Charities (Keep it Clean!)This episode outlines several key scenarios where fundraising activities by registered charities in Canada can be deemed unacceptable by the Canada Revenue Agency (CRA). This includes situations where fundraising becomes a primary focus instead of supporting the charitable mission, results in excessive private benefits, or involves activities that are illegal or contrary to public policy. Additionally, fundraising is considered unacceptable if it is deceptive in any way or if it utilizes an unrelated business not permitted for charities. Engaging in these practices can jeopardize a charity's registered status.This episode is...2025-05-1412 minThe Canadian Charity Law PodcastStarting a Nonprofit or Charitable Organization Within CanadaThis episode explains the key differences between non-profit and charitable organizations in Canada, emphasizing that charitable organizations can issue tax receipts, unlike non-profits. It highlights that incorporation is not required for either but is strongly recommended for legal and name protection benefits. The discussion also outlines how a non-profit obtains charitable status by applying to the CRA and provides examples of each type of organization. Furthermore, it details the general requirements for incorporating and the importance of a Nuans report in the process. Finally, it notes that non-profit organizations are...2025-05-0805 minThe Canadian Charity Law PodcastHow a Canadian Charity Can Change its Fiscal Year End: Episode 45This episode outlines the process for Canadian registered charities to change their fiscal year-end, emphasizing that approval from the Charities Directorate is required. It details two main methods for requesting this change: online via the My Business Account (MyBA) portal or by submitting a formal letter, specifying the necessary information for each. The episode also explains the concept of a transition period created by the change, requiring a separate information return, and highlights the importance of acting promptly and ensuring the charity's governing documents are updated to reflect the new date.This...2025-04-3012 minThe Canadian Charity Law PodcastCanada's Charities Program: 2023-2024 CRA Report. An AnalysisThis episode discusses the Canada Revenue Agency's (CRA) Report on the Charities Program for 2023 to 2024, detailing the CRA's Charities Directorate's activities related to registered charities and other qualified donees in Canada. It outlines the directorate's mission, vision, and progress in upholding the integrity of the sector and supporting organizations in complying with tax legislation. The report includes statistical data on registered charities, application processes, compliance efforts including audits and non-audit interventions, and information on revocations and revocation tax. It also highlights program policy updates, stakeholder engagement through various committees, and the CRA's efforts...2025-04-3016 minThe Canadian Charity Law PodcastCanadian Charities & Political Advocacy: Know Your RightsThis episode outlines how Canadian charities can legally engage in political advocacy while maintaining their registered status. It clarifies what political activities are allowed and prohibited, emphasizing the requirement to remain non-partisan. The episode highlights how recent amendments to the Income Tax Act have removed the 10% spending limit on public policy dialogue and development activities, allowing for more freedom in advocacy as long as it supports the charity's mission. Best practices for compliant advocacy are also provided, including staying focused on the mission, keeping records, and focusing on education rather than campaigning.2025-04-2310 min
North Star with Ellin BessnerThis Canadian soldier helped liberate Bergen-Belsen—80 years ago todayEighty years ago, on April 15, 1945, the notorious Nazi death camp Bergen-Belsen, in Germany, was liberated by Allied troops. To their horror, British artillery crews discovered about 60,000 starving and deathly ill survivors, as well as 10,000 corpses lying, unburied, on the ground.
It was a sight and smell that the late Jack Marcovitch never forgot. The Ottawa veteran had only turned 22 when he arrived there as an army private in the closing weeks of the Second World War. His family believes he played a role in one the war's most iconic scenes: the arrest of Bergen-Belsen's commandant, Josef Kramer...2025-04-1523 minThe Canadian Charity Law PodcastMembership Proxy Voting for Ontario NonprofitsRecent changes to Ontario's Not-for-Profit Corporations Act (ONCA) have altered the rules for proxy voting in non-profit and charitable organizations located in Ontario. Previously, the right to use proxies was automatic for members, but now, it is only permitted if explicitly stated in an organization's articles or by-laws. This discussion outlines what a proxy is, the potential benefits and drawbacks of allowing them, and highlights that virtual meetings offer an alternative.Canadian nonprofits that continue to use proxies must adhere to specific requirements for proxy forms to ensure legal compliance.If...2025-04-0905 minThe Canadian Charity Law PodcastCharity and Nonprofit Founder: Don't Lose Control of Your Nonprofit or Canadian Charity!This episode explains challenges to founder control in standard non-profit structures where all members typically have voting rights. It then presents two main solutions involving different membership classes to mitigate this challenge. The first solution proposes a structure where only board members are voting members, ensuring they control board appointments. The second involves multiple classes of members. These strategies enable founders to maintain influence over the non-profit's direction and board composition without worry of losing control of the nonprofit or charity.If you are looking to register a nonprofit or charity...2025-04-0304 minThe Canadian Charity Law PodcastStart a BC Society: Podcast OverviewThis episode explains how to start a non-profit society specifically in British Columbia, offering a step-by-step process for incorporation. It highlights key stages such as building a core team, choosing a name, defining the society's purpose, and crafting bylaws. The discussion also touches upon filing for incorporation, opening a bank account, and the separate process of obtaining charitable tax status. Finally, it includes important considerations for long-term success and directs listeners to resources for further assistance and related topics in charity law.This episode is jointly sponsored by...2025-03-2017 minThe Canadian Charity Law PodcastA Basic Overview To Starting a Toronto NonprofitThis episode outlines the necessary steps for establishing a not-for-profit corporation in Toronto. The process involves choosing a unique name, preparing Articles of Incorporation, appointing directors, defining bylaws, and submitting an incorporation application. The guide also mentions the optional step of obtaining charitable status through the Canada Revenue Agency for additional tax advantages.This episode is jointly sponsored by B.I.G. Charity Law Group Professional Corporation, a Charity Law Firm exclusively serving charity and not-for-profit clients in Toronto, Ontario and across Canada with registration and governance, and B&H Charity Accounts Group...2025-03-1207 minThe Canadian Charity Law PodcastRegister Your Ontario Nonprofit: Federal or Provincially?This episode explains the crucial early decision for nonprofits looking to incorporate in Ontario: whether to incorporate provincially (specifically in Ontario) or federally. Provincial incorporation in Ontario offers benefits such as easier access to funding, potential tax advantages, limited liability protection, an independent legal identity, and perpetual existence. Federal incorporation provides nationwide name protection, enhanced prestige, greater flexibility for national operations, and potentially advantageous governance structures. Ultimately, the choice depends on a nonprofit's geographic scope, administrative capacity, future plans, and budget, though both options offer core benefits like limited liability and legal standing.2025-03-1209 minThe Canadian Charity Law PodcastHow Much Should Canadian Charities Pay Their Executives?This episode addresses the crucial topic of executive compensation within Canadian charities (with some references to US charity law as well), emphasizing the need for fair and reasonable pay to attract and retain competent leadership while adhering to legal and ethical standards. Canadian regulations, particularly by the CRA, define compensation broadly and strictly prohibit undue private benefit, requiring transparency through the T3010 form. In the US, the IRS and organizations like Charity Navigator also stress reasonable compensation, suggesting reliance on comparability data and independent review processes, while acknowledging the complexities and competitive pressures of executive ro...2025-03-0609 minThe Canadian Charity Law PodcastAccounting and Bookkeeping Guidelines for Canadian Nonprofits & CharitiesThis episode, Essential Principles for Charity and Nonprofit Bookkeeping, outlines crucial guidelines for managing a Canadian organization's finances. It emphasizes meticulously documenting and summarizing all financial transactions using accrual and double-entry bookkeeping methods for accuracy and internal control. The discussion stresses the importance of a comprehensive chart of accounts and the regular production of key financial statements like the statement of activities and the statement of position. Furthermore, it covers aspects such as consistent system procedures, proper recognition of revenue and expenses, management of assets, adherence to regulations, and the implementation of internal...2025-03-0611 minThe Canadian Charity Law PodcastHow To Start a Nonprofit in CanadaThis episode offers practical advice for individuals considering founding a Canadian nonprofit organization. It emphasizes the importance of self-reflection regarding motivations and ensuring a genuine need exists for the proposed organization. The discussion highlights key considerations such as developing a sound business plan, exploring various organizational structures, and understanding the differences between nonprofits and charities. It also addresses the realities of the commitment involved, including administrative burdens and the need for self-care. Furthermore, the episode outlines the incorporation process, essential documents, post-incorporation requirements like bylaws and board development, and ongoing legal...2025-02-2622 minThe Canadian Charity Law PodcastHow to Prepare for a CRA Charity Audit: Process, and ComplianceThis episode provides guidance to Canadian charities on preparing for and managing audits by the Canada Revenue Agency (CRA). It highlights the potential consequences of audits, including revocation of charitable status and reputational damage. The discussion details the CRA audit process, common audit triggers, and possible outcomes, ranging from education letters to revocation. Furthermore, it outlines steps charities can take to prepare for an audit, such as maintaining proper documentation and seeking professional support. Finally, the episode identifies common audit issues like inadequate record-keeping and impermissible political activities, emphasizing proactive compliance...2025-02-2614 minThe Canadian Charity Law PodcastCelebrity Endorsements: Risks and Rewards for Canadian CharitiesThis episode addresses the rewards and risks involved in hiring a celebrity for charity marketing.This episode is jointly sponsored by B.I.G. Charity Law Group Professional Corporation, a Charity Law Firm exclusively serving charity and not-for-profit clients in Toronto, Ontario and across Canada with registration and governance, and B&H Charity Accounts Group, a bookkeeping firm serving Canadian charities in Ontario with all their financial and tax filing needs.https://www.charitylawgroup.ca/P: 416-488-5888https://www.charityaccountingfirm.ca/P: 289-301-88832025-02-1919 min