April 2020 Charity & NFP Law Update

Esther S.J. Oh

   
 

COVID-19 CRA News

Charities Directorate Call Centre Open for Business

In a "What’s New" update released on April 20, 2020, the CRA’s Charities Directorate announced that its call centre has resumed its operations. The Charities Directorate had previously suspended all operations in March as a result of the COVID-19 pandemic as reported in Charity & NFP Law Bulletin No. 469. Charities can now contact the call centre at 1-800-267-2384 regarding questions relating to charities from Monday to Friday (except statutory holidays) between 9 am and 5 pm, local time.

The Charities Directorate will gradually resume other services, including online registrations. However, audit activities will continue to be suspended until further notice. As a reminder, the Charities Directorate has extended the filing deadline to December 31, 2020, for all charities with a Form T3010, Registered Charity Information Return due between March 18, 2020 and December 31, 2020. This is being done in recognition that charities may be focused on deploying their resources to address the effects of the April 2020 COVID-19 situation. In the meantime, the Charities Directorate is continuing to encourage charities to register for the CRA’s online services through My Business Account to gain online access digital services including the ability to complete and file Form T3010 online.

CRA Publishes Resources for CEWS

After the federal government’s announcement of the Canada Emergency Wage Subsidy (“CEWS”), the CRA published three resources on April 23, 2020 that may be helpful for charities and NFPs, including two infographics and a wage subsidy calculator.

The infographic, Are You Eligible for the Canada Emergency Wage Subsidy?, provides a brief summary of which employees and employers, including charities and NFPs, may be eligible for the CEWS, together with related information. For those who are eligible for the CEWS, the infographic, How is the Canada Emergency Wage Subsidy (CEWS) Calculated, provides information on how to calculate eligible wage subsidy under the CEWS. The CEWS calculator allows employers to input numbers to calculate an estimate of their eligible wage subsidy under the CEWS, based on how many and what types of eligible employees they have, as well as the amount and type of pay received both before and during the COVID19 pandemic.

For additional information on the CEWS, see COVID-19 Resource for Charities & NFPs, Canada Emergency Wage Subsidy (“CEWS”): An Overview for Charities & NFPs.

   
 

Read the April 2020 Charity & NFP Law Update

Direction and Control: Current Regime and Alternatives
COVID-19 UPDATE
-   Ontario PGT Allows Access to Restricted Charitable Purpose Funds
-   COVID-19 Federal Government Support for Charities and NFPs
-   COVID-19 CRA News
-   COVID-19 Provincial Emergency Relief for AGM and Annual Return Filing Deadlines
-   Practical Strategies for Dealing with Termination of Contracts in a Pandemic
-   Federal Privacy Commissioner Releases Privacy Framework for COVID-19
-   Canada Emergency Wage Subsidy (“CEWS”): An Overview for Charities and NFPs
OTHER CHARITY AND NFP MATTERS
-   Corporate Update
-   Ontario Court Decision Provides Reminder to Carefully Follow By-laws
-   Membership in Religious Society Reinstated by Court for Unfair Expulsion
-   Carters is Pleased to Welcome Heidi LeBlanc as a New Associate
-   Friend of CAGP Award