Canada Revenue Agency (“CRA”) has released the following new and updated guidances for registered charities:
- “CG-030, Advancement of education and charitable registration” which replaces multiple CRA policy statements and commentaries as set out therein;
- “CG-029, Relief of poverty and charitable registration” which replaces the former “CSP-P03, Poverty”;
- “CG-027, Public policy dialogue and development activities by charities” which finalizes the draft version of the guidance released in January 2019; and
- “CG-002, Canadian registered charities carrying on activities outside Canada” and its related guidance, “CG-004, Using an intermediary to carry on a charity’s activities within Canada”, both of which update past guidances.
While these guidances do not have force of law, they inform the charitable sector of CRA’s position on the requirements of the Income Tax Act, as well as set out the current common law applicable to registered charities.
A summary and in-depth analysis of these guidances and their implications for registered charities will follow.