Social Impact Newsletter

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December 15, 2022

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Revisiting the “new” testamentary donation rules

Darren Lund

The legal landscape for testamentary charitable gifts underwent a significant sea-change in 2015. In that year, amendments to the Income Tax Act (Canada), R.S.C. 1985, c.1 (5th Supp.) (“Tax Act”) were implemented that apply to deaths occurring on or after...


CRA releases draft guidance on new qualifying disbursements rules, invites feedback

Stephen Hsia, Kristina Roberts

The CRA’s Charities Directorate has issued its long-awaited draft guidance on “Registered charities making grants to non-qualified donees“. The Income Tax Act was amended on June 23, 2022 to include new rules on “qualifying disbursements” (Read our previous article on...


New year, new disbursement quota

Kristina Roberts

Update: Since the initial release of this article, Bill C-32 received Royal Assent on December 15, 2022. Since Federal Budget 2022 was released back in April, the charitable sector has been awaiting confirmation that the proposed increase to the disbursement...


Displaying 1-3 of 3