Recent news and updates on our webpages.
As a result of new rules on public policy dialogue and development activities (PPDDA), reporting requirements related to political activities have changed. Charities now have less to report for PPDDAs than they had for political activities.
To reflect this change, the annual information return and the application to register will be revised for November 2019. Until then, the Canada Revenue Agency has posted detailed instructions to guide charities and applicants on how to report PPDDAs on these forms.
As the legislative change is retroactive, the changes to the reporting requirements apply immediately to registered charities filing their information return for any given fiscal period-ends.
The Minister of National Revenue has responded to the Report of the Consultation Panel on the Political Activities of Charities.
The response follows Parliament passing legislation that changes the rules governing charities’ political activities. These changes were included in Budget Implementation Act, 2018, No. 2, which received Royal Assent on December 13, 2018.
The news release outlines what the Canada Revenue Agency is doing to implement the recommendations made in the consultation panel’s report.
In December 2018, the rules governing the political activities of registered charities changed as a result of new legislation that permits charities to carry on unlimited public policy dialogue and development activities in furtherance of a stated charitable purpose. Under the new rules, the reporting requirements related to a charity’s spending on political activities are no longer relevant. The Canada Revenue Agency is revising Form T3010, Registered Charity Information Return, and Form T2050, Application to Register a Charity under the Income Tax Act, and will publish instructions on its webpages soon.
The Canada Revenue Agency (CRA) has issued for consultation the draft guidance document CG-027, Public policy dialogue and development activities by charities. This document explains how the CRA expects to administer changes to the Income Tax Act that permit a charity to carry on unlimited public policy dialogue and development activities in furtherance of a stated charitable purpose. This includes guidelines on what is direct and indirect support or opposition to a political party or candidate for public office.
The publication of the guidance follows Parliament passing legislation that changes the rules governing charities’ political activities. These changes were included in Budget Implementation Act, 2018, No. 2, which received Royal Assent on December 13, 2018.
The CRA is accepting comments on the guidance documents until April 23, 2019. All feedback received will be considered to inform the publication of a final version of the guidance.
The Canada Revenue Agency’s Report on the Charities Program 2016 to 2018 is now available. The report provides a snapshot of the program, as well as an update on our outreach, education, and compliance activities, and our plans for the future.
The Canada Revenue Agency has released a new graphic educational tool to clarify the process for Changing your Fiscal Year End (FYE) – What a registered charity needs to do and showing the impact on the filing of annual returns. If you have comments or suggestions to improve our videos, infographics, and/or graphic educational tools, don’t hesitate to email us.
Effective November 14, 2018, the CRA is no longer able to provide peel and stick bar code labels with the T3010 annual information return package. You will continue to receive Form TF725, Registered Charity Basic Information Sheet, which will allow you to make changes to your information. You should include this form with your T3010, Registered Charity Information Return, even if you don’t have any changes.
The Canada Revenue Agency (CRA) has issued for consultation the draft guidance document Charities and public policy advocacy. This document provides general information, including examples, on how the CRA would implement the draft legislative proposals and administer the rules governing the public policy advocacy activities of charities.
The CRA accepts suggestions to guidance documents on an ongoing basis. As the legislation progresses further, suggested changes will continue to be accepted by the CRA until new legislation is tabled by the Department of Finance.
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