Advisory Committee on the Charitable Sector Releases its First Report
March 2021 Charity & NFP Law Update
Published on March 25, 2021

By Theresa L.M. Man and Jacqueline M. Demczur

The Advisory Committee on the Charitable Sector (“ACCS”) released its “Report #1 of the Advisory Committee on the Charitable Sector”) on March 12, 2021, subtitled “Towards a federal regulatory environment that enables and strengthens the charitable and nonprofit sector” (“ACCS Report #1”).  This is the first of a series of three reports to be released by the ACCS. In this ACCS Report #1, the ACCS made three very important recommendations: (i) amending the Income Tax Act (“ITA”) to remove the “own activities” test and allow for “resource accountability”; (ii) amending the ITA to allow all appeals to go to the Tax Court of Canada; and (iii) creating a permanent “home in government” for the charitable and non-profit sector.

For the balance of this Bulletin, please see Charity & NFP Law Bulletin No. 489.

Read the March 2021 Charity & NFP Law Update