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Registered charities must be careful not to raise money from unrelated business activities. For example, a charitable hospital may run a gift shop but not a car dealership.

Alberta Budget Retains Favourable Charitable Tax Credit
Yvonne Chenier

After Budget 2011 was presented in Alberta on February 24th, the headlines in in the Province were all about spending the Government savings and increasing user fees that Albertans will have to pay.  I was relieved to see that the Alberta non-refundable tax credit for charitable donations and gifts was spared.   Since 2007, tax paying donors in Alberta have received 50 cents in tax credits for every dollar donated over the $200 threshold, when combined with the federal tax credit.  As the Government and others often point out this generous tax treatment is not found in other provinces.

It is interesting to note, however, that in the Tax Plan document for this 2011 budget found at www.finance.alberta.ca/publications/budget/budget2011/tax-plan.pdf, the Government of Alberta takes pains to highlight what may prove to be clouds on the horizon for some kinds of Charities.  On page 145 of the Tax Plan there is a whole page highlighted with the heading "Buyer Beware: Charitable Donations Schemes".  It seems the Government is giving notice (like the Canada Revenue Agency has) that they are aware of illegal plans and schemes that donors and Charities are involved in.  It would be a shame if well-meaning Alberta philanthropists lose a tax advantage because of the ill deeds of a few greedy ones. 

As the document points, "Participating in these schemes can be very risky. Taxpayers would benefit from considering all the risks and seeking independent professional financial and/or legal advice.

If it sounds too good to be true, it probably is."

Now haven't we all heard that before somewhere!