By Terrance S. Carter and Ryan M. Prendergast

Following the announcement by Prime Minister Justin Trudeau on August 15, 2021 calling a federal election, Canadians will be going to the polls on September 20, 2021. As the country prepares for the federal election, it is important that registered charities and not-for-profits (“NFPs”), also generally referred to as non-profit organizations for tax purposes, are aware of what they can and cannot do regarding advocacy, including “lobbying”, as well as what registered charities can do as part of the “public policy dialogue and development activities” (“PPDDAs”) regime that replaced the previous rules concerning political activities in 2018.

There are several pieces of legislation at the federal, provincial, and municipal levels, which regulate the election-related activities of charities and NFPs. These include the Income Tax Act’s (“ITA”) requirements for PPDDAs, as well as the Canada Elections Act, Lobbying Act (Canada), First Nations Elections Act, and provincial lobbyist legislation, such as the Lobbyists Registration Act, 1998 (Ontario), among others. This Charity & NFP Law Bulletin provides a brief overview of the PPDDA regime and lobbying legislation that charities and NFPs need to be aware of in light of the ongoing election period.

For the balance of this Bulletin, please see Charity & NFP Law Bulletin No. 499.

Read the August 2021 Charity & NFP Law Update