What's Inside:

Planting New Seeds

When a new church plant is successful, a decision needs to be made about whether it will remain a program of the original charity or if independent charitable status should be pursued. This new article addresses the common stages leaders of a church plant need to become aware of to smoothly transition to becoming a separate registered charity.

Court Challenge of Capital Gains Tax Changes

A dispute has arisen from the CRA’s decision to implement proposed capital gains tax changes, which would, among other things, raise the inclusion rate from 50% to 66.67%. The proposal is based on a Notice of Ways and Means Motion (NWMM) from September 2024 that was never ultimately passed into law before Parliament was prorogued. Despite lacking formal legislative approval, the CRA has stated its intention to follow "Parliamentary convention [which] dictates that taxation proposals are effective as soon as the government tables a [NWMM]", and treat the proposals as if they are duly passed law.

Pelco Holdings Inc. challenges this as unconstitutional, arguing it violates the rule of law, bypasses Parliament’s exclusive authority to enact tax legislation, and is contrary to CRA's own internal policy. The application seeks to halt CRA enforcement of the proposals contained in the NWMM.

This case is especially relevant to Canadian charities that rely on donations of publicly traded securities or capital property. Higher capital gains taxes could reduce the incentive for such gifts, impacting fundraising. Moreover, the CRA’s approach raises a question about legal certainty and compliance obligations for all entities, including charitable organizations navigating tax compliance and strategic asset disposition on the basis of "Parliamentary convention" rather than duly passed legislation.

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Legacy Gifts Webinar

September 17, 2025 | 2:00 pm ET   

We’re excited to invite you to the upcoming Legacy Gifts webinar, taking place on September 17, 2025.

This engaging session will be led by Nick Lall, CCCC's Head of Group Benefits, who will guide us through a comprehensive overview of how to effectively receive and manage estate gifts. The session will cover the primary forms of estate gifts: cash bequests, publicly traded securities, and life insurance policies. We'll also cover the operational and compliance steps involved in accepting them.

Learn about internal readiness, including policy considerations, receipting obligations, and communication protocols. A key focus will be on how charities can demonstrate capacity and trustworthiness to donors without making legacy giving feel transactional or burdensome.

If you’re looking to learn practical strategies, or even connect with like-minded professionals, this webinar is not to be missed! 

Church Livestream Includes Children Gathered At The Front

A Green community member has asked about children's involvement during live-streamed or recorded church services and how best to handle potential privacy issues. Join the discussion to share your ideas or benefit from the creativity and sensitivity demonstrated by others who have shared theirs.

Learning Table Highlights

10 Basic Responsibilities For Charity Board Members

With summer upon us and the pace for board members typically slowing down, many charity boards take the time to ensure that their members receive good information about their duties and responsibilities. Often, there are both internal practices to adapt to as well as corporate ones that are expected regarding legislative parameters for board members of registered charities and federally or provincially incorporated organizations. This micro-course is available for a short time for FREE before regular micro-course pricing is applied in the fall, so it's a great time to provide this support to new board members! This course is even better when paired with the many great articles and sample documents available in the CCCC Knowledge Base in the Charity Governance category.