On Thursday December 13, 2018, Bill C-86 received Royal Assent. Within this Bill, there are several changes to the Income Tax Act related to charities, especially with regards to political activities. The change allows Canadian registered charities to conduct public policy dialogue and development activities (PPADA) connected to the legal purpose of the charity as long as they are not directly or indirectly partisan. We are awaiting guidance from CRA on how they will interpret the new provisions on political activities. Also the CWP decision will probably one day end up in the Supreme Court of Canada and perhaps they will have a thing or two to say about political activities and how purposes and activities relate to registered charity status.
The charity sector in Canada is vitally important. Charitydata.ca provides some information on registered charities as disclosed by those charities in their T3010 annual return. The information provided on this website is provided “as is”, subject to our disclaimer, and may not be accurate and/or complete. We hope that you find charitydata.ca helpful.
The Canadian Charity Law Association is delivering some upcoming webinars. Registration is free but space is limited. Topics are subject to change.